**REGISTERED COMPANY NUMBER: 07309965 (England and Wales) REGISTERED CHARITY NUMBER: 1141324**
**Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 July 2020**
**for**
**Darwin Hall Community Association**
Tomkinson Teal Limited Hanover Court 5 Queen Street Lichfield Staffordshire WS13 6QD
**Darwin Hall Community Association**
**Contents of the Financial Statements for the Year Ended 31 July 2020**
||**Page**|
|---|---|
|**Report of the Trustees**|1 to 2|
|**Independent Examiner's Report**|3|
|**Statement of Financial Activities**|4|
|**Balance Sheet**|5|
|**Notes to the Financial Statements**|6 to 10|
**Darwin Hall Community Association (Registered number: 07309965)**
## **Report of the Trustees**
## **for the Year Ended 31 July 2020**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 July 2020. The trustees have adopted the provisions of 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 2019).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
To promote for the benefit of the inhabitants of the city of Lichfield and the neighbourhood together defined by boundaries of the civil parish without distinction of sex, race or political, religious or other opinions, by associating together with the said inhabitants and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation and leisure time with the object of improving conditions of life for the said inhabitants.
To establish, or secure the establishment of a community centre and to maintain the same (whether alone or in co-operation with any local authority or other person or body) in furtherance of these object.
To promote such other charitable purposes as may from time to time be determined.
## **STRATEGIC REPORT**
## **Financial review**
## **Going concern**
In their assessment of going concern, the directors have considered the current and developing impact on the business as a result of the Covid-19 virus. The pandemic has had an immediate and significant impact on the company's operations. Social distancing requirements and restrictions on the numbers permitted to attend social events, have led to an instantaneous decrease in trading income. Although fundraising activities and income have been severely reduced in 2020, it is anticipated that as restrictions are eased these will return to their pre-pandemic levels in 2021.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document**
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.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Registered Company number**
07309965 (England and Wales)
## **Registered Charity number**
1141324
## **Registered office**
Heathcot Place Lichfield Staffordshire WS13 6RQ
## **Trustees**
Mrs D F Baker Company Director (resigned 30.1.2020) Mr I M Eadie Company Director T V Finn Director (resigned 30.1.2020) Mrs S J Gilbert Company Director Councillor A F Smith Consultant Software Architect Mrs J Craven Manager
Page 1
**Darwin Hall Community Association (Registered number: 07309965)**
## **Report of the Trustees**
## **for the Year Ended 31 July 2020**
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Independent Examiner**
Tomkinson Teal Limited Hanover Court 5 Queen Street Lichfield Staffordshire WS13 6QD
## **FINANCIAL POSITION**
The balance sheet on Page 5 shows net assets of £32,238.
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 8 December 2020 and signed on the board's behalf by:
Mr I M Eadie - Trustee
Page 2
**Darwin Hall Community Association**
## **Independent Examiner's Report to the Trustees of**
## **Independent examiner's report to the trustees of Darwin Hall Community Association ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 July 2020.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
## **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:
1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
4. the accounts 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 accounts 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 accounts to be reached.
Mrs Susanna Ault FCCA ACA Tomkinson Teal Limited Hanover Court 5 Queen Street Lichfield Staffordshire WS13 6QD
8 December 2020
Page 3
**Darwin Hall Community Association**
## **Statement of Financial Activities**
## **(Incorporating an Income and Expenditure Account)**
## **for the Year Ended 31 July 2020**
|2020
Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
12,752
Other trading activities
2
15,669
**Total**
28,421
**EXPENDITURE ON**
**Raising funds**
Raising donations and legacies
3
23,449
23,449
Other
1,863
**Total**
25,312
**NET INCOME/(EXPENDITURE)**
3,109
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
29,129
**TOTAL FUNDS CARRIED FORWARD**
32,238|2019
Total
funds
£
1,243
25,957
27,200
30,048
30,048
2,028
32,076
(4,876)
34,005
29,129|
|---|---|
The notes form part of these financial statements
Page 4
**Darwin Hall Community Association (Registered number: 07309965)**
## **Balance Sheet**
## **31 July 2020**
|Notes
**FIXED ASSETS**
Tangible assets
7
**CURRENT ASSETS**
Debtors
8
Cash at bank
**CREDITORS**
Amounts falling due within one year
9
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
10
Unrestricted funds
**TOTAL FUNDS**|2020
Total
funds
£
16,194
3,636
14,472
18,108
(2,064)
16,044
32,238
32,238
32,238
32,238|2019
Total
funds
£
18,057
8,028
5,537
13,565
(2,493)
11,072
29,129
29,129
29,129
29,129|
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2020.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2020 in accordance with Section 476 of the Companies Act 2006.
- The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 8 December 2020 and were signed on its behalf by:
I M Eadie - Trustee
The notes form part of these financial statements
Page 5
**Darwin Hall Community Association**
## **Notes to the Financial Statements**
## **for the Year Ended 31 July 2020**
## **1. ACCOUNTING POLICIES**
## **Status of the company**
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Darwin Hall Community Association is a private company registered in England and Wales limited by guarantee and does not have any share capital. The liability of the members is limited but shall not exceed £1. The company's registered number and registered office address can be found within the Report of the Trustees.
The company is a registered charity numbered 1141324.
The presentation currency of the financial statements is the Pound Sterling (£).
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 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.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - Straight line over 25 years Plant and machinery - 25% on cost Fixtures and fittings - 20% on cost
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Page 6
continued...
## **Darwin Hall Community Association**
## **Notes to the Financial Statements - continued**
## **for the Year Ended 31 July 2020**
## **2. OTHER TRADING ACTIVITIES**
|Hall hire
**3.**
**RAISING DONATIONS AND LEGACIES**
Rates and water
Insurance
Light and heat
Cleaning
Repairs and renewals
Office costs
Bad debts
Support costs
**4.**
**NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets|2020
£
15,669
2020
£
2,377
888
3,151
8,725
4,778
660
1,820
1,050
23,449
2020
£
1,863|2019
£
25,957
2019
£
2,249
888
3,305
12,767
6,216
616
2,470
1,537
30,048
2019
£
2,028|
|---|---|---|
## **5. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 July 2020 nor for the year ended 31 July 2019.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 July 2020 nor for the year ended 31 July 2019.
## **6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
||Unrestricted|
|---|---|
||fund|
||£|
|**INCOME AND ENDOWMENTS FROM**||
|Donations and legacies|1,243|
|Other trading activities|25,957|
|**Total**|27,200|
|**EXPENDITURE ON**||
|**Raising funds**||
|Raising donations and legacies|30,048|
||30,048|
Other
2,028
continued...
Page 7
**Darwin Hall Community Association**
## **Notes to the Financial Statements - continued**
**for the Year Ended 31 July 2020**
## **6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**
|**Total**
**NET INCOME/(EXPENDITURE)**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**
**7.**
**TANGIBLE FIXED ASSETS**
Freehold
Plant and
property
machinery
£
£
**COST**
At 1 August 2019 and 31 July 2020
19,090
1,733
**DEPRECIATION**
At 1 August 2019
3,215
1,585
Charge for year
763
105
At 31 July 2020
3,978
1,690
**NET BOOK VALUE**
At 31 July 2020
15,112
43
At 31 July 2019
15,875
148
**8.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade debtors
Prepayments|Unrestricted
fund
£
32,076
(4,876)
34,005
29,129
Fixtures
and
fittings
Totals
£
£
5,622
26,445
3,588
8,388
995
1,863
4,583
10,251
1,039
16,194
2,034
18,057
2020
2019
£
£
3,110
7,443
526
585
3,636
8,028|
|---|---|
|||
|||
|||
|||
|||
continued...
Page 8
**Darwin Hall Community Association**
## **Notes to the Financial Statements - continued**
**for the Year Ended 31 July 2020**
|**9.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE**|**YEAR**||||
|---|---|---|---|---|---|
|||||2020|2019|
|||||£|£|
||Trade creditors|||629|1,947|
||Accrued expenses|||1,435|546|
|||||2,064|2,493|
|**10.**|**MOVEMENT IN FUNDS**|||||
|||||Net||
|||||movement|At|
|||At|1.8.19|in funds|31.7.20|
||||£|£|£|
||**Unrestricted funds**|||||
||General fund|29,129||3,109|32,238|
||**TOTAL FUNDS**|29,129||3,109|32,238|
||Net movement in funds, included in the above are as follows:|||||
|||Incoming||Resources|Movement|
|||resources||expended|in funds|
||||£|£|£|
||**Unrestricted funds**|||||
||General fund|28,421||(25,312)|3,109|
||**TOTAL FUNDS**|28,421||(25,312)|3,109|
## **Comparatives for movement in funds**
||Net||
|---|---|---|
||movement|At|
|At 1.8.18|in funds|31.7.19|
|£|£|£|
|**Unrestricted funds**|||
|General fund
34,005|(4,876)|29,129|
|**TOTAL FUNDS**
34,005|(4,876)|29,129|
|Comparative net movement in funds, included in the above are as follows:|||
|Incoming|Resources|Movement|
|resources|expended|in funds|
|£|£|£|
|**Unrestricted funds**|||
|General fund
27,200|(32,076)|(4,876)|
|**TOTAL FUNDS**
27,200|(32,076)|(4,876)|
continued...
Page 9
## **Darwin Hall Community Association**
## **Notes to the Financial Statements - continued**
## **for the Year Ended 31 July 2020**
## **10. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined position is as follows:
|||Net||
|---|---|---|---|
|||movement|At|
||At 1.8.18|in funds|31.7.20|
||£|£|£|
|**Unrestricted funds**||||
|General fund|34,005|(1,767)|32,238|
|**TOTAL FUNDS**|34,005|(1,767)|32,238|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|55,621|(57,388)|(1,767)|
|**TOTAL FUNDS**|55,621|(57,388)|(1,767)|
## **11. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 July 2020.
Page 10