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http://st-andrews-
0208 694 2459 /
2022 -
2023
Annual Report
Saint Andrews Centre
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Trustee Members Chair Jackie Heath Treasurer Alvan Wright Secretary Minute taker Niki Teather Church Representatives Sonia Weston (Church Secretary) Thelma Morris After school club, Representative Mandy Hosking Youth Representative Vacancy Community Representatives Ashaka Marshall Mark Beasley Nursery Representative Vacancy Patron Rev. Barry Carter Minister (Ex-officio trustee) Rev. John Grundy Rev. Simon Loveitt Independent Accountant Layton Kaye& Co 51 Norwood High Street London SE27 9JS 020 8766 7494 Bank Account Barclays Bank Crofton Park Branch Registered Company Number 7545607 Charity registration number 1141957 Ofsted registration number EY437798 Organisational Mission and Aims 2 _“The Charity’s objects are to promote the benefit of the inhabitants of the neighbourhood served by St Andrews United reformed Church, Brockley and especially young people, without distinction of sex, sexual orientation, race or of political, religious or other opinion by associating together the said residence and the local authorities, voluntary and other organisations in a common effort to advance education and, in the best interests of social welfare, to provide facilities for recreation and leisure time pursuits with the objective of improving the conditions of life for the residence.”(Articles of Association 2011_ ) Saint Andrews Centre aims to provide services which are identified by, and caters for, the diversity of the local community. St Andrews centre has worked in the community for over 25 years and has a proven history of identifying and responding to the needs and interests of the local community. The Centre currently provides a holistic range of services encompassing a wide age range, in addition the centre hires its venue to other community groups and service providers to extend maximise provision to the local community. Services currently provided by the centre include; - Weekly stay and play sessions - Nursery for children aged 2 to 5 years - After school club collecting from three local schools - Play schemes during school holidays - Youth club for 10 to 18 years - Asian family link club - Luncheon clubs for Elders - Hall hire The organisation will in direct response to local need or government initiatives extend its service provision through the organisation and provision of one off projects and programmes. 3 |Term time weekly programme| |---| |**MONDAY………………………………………………………………………………..…………………….**| |**8am-6pm**……**Community Day Nursery.**Full day care for 2-5 year olds. Tel:**020 8692 5041**| |**3-6pm**………..**After School Club.***Collection service for Beecroft Garden Gordonbrock & John| |Stainer| |primary schools. For Fees and registration information email.saintandys@aol.com| |**4.15-6.30pm**...**Derya’s Dynamic Dance Class.**** for 7 -11 yrs.dnpa.derya@gmail.com| |**7-8pm**……......**Zumba with Carla**** Contact Carla Tel**: 07404 686074**
| |**TUESDAY……….…………………………………………………………………………………………….**| |**8am-6pm**……**Community Day Nursery.**(See Monday)| |**11am-2pm**…..**Brockley No1 Pensioners Club.***A social club for the over 50’s. Exercise, activities,| |outings, and lunch.| |**3-6pm**………..**After School Club.***(See Monday)| |**7.30-9.30pm**…**Lewisham Black Fathers Group.**** and SL Steppers.| |**WEDNESDAY………………………………………………………………………………………………...**| |**8am-6pm**…….**Community Day Nursery.**(See Monday)| |**10am-12pm**….**Parent & Toddlers Drop-in.***£2 a child Lots of fun and activities for under 5’s.| |**10am-3pm**…...**Baby Sensory.* -**www.babysensory.com| |**3-6pm**………...**After School Club. ***(See Monday)| |**4-5pm…………Weekly Capoeira** -kid’s classes** www.pitchulakinga@gmail.com**| |**5.00-6.00pm**…**My Sport**Football coaching for boys & girls 2-7 yrs.**07737984496 /**| |Info@my-sports.co.uk| |**7.15--8. 30pm..Aerobics & Circuit Training.**** All levels welcome.| |**THURSDAY…………………………………………………………………………………………………..**| |**8am-6pm**…….**Community Day Nursery.**(See Monday)| |**1-2.30pm**.........**Alcoholics Anonymous.****| |**3-6pm**…………**After School Club.***(See Monday)| |**4-6pm**..............**Gemma Sandy Perform –**gemmasandy@perform.org.uk| |**6.30-8.30pm**…….**Youth Club.***A youth club for young people aged 8 years plus.| |**FRIDAY………………………………………………………………………………………………………..**| |**8am-6pm**…….**Community Day Nursery.**(See Monday)| |**10am-12pm**….**Parent & Toddlers Drop-in.***£2 a child Lots of fun and activities for under 5’s.| |**3-6pm**…….… .**After School Club.***(See Monday)| |**4-6.30pm**…….**Street Dance with Natasha.**E-mail:dnpa.natasha@gmail.com| |**SATURDAY…………………………………………………………………………………………………..**| |**9am-1.30pm**…**Fairweather Dance**Children’s Dance Classes.******For info call**07858634322**| |**9-12pm**……….**My Sport**Football coaching for boys & girls 2-7 yrs.**07737984496**/ Info@my-| |sports.co.uk| |**2-8pm**.............**Children’s Party Hire**call for info**0208 694 2459**E-Mail; saintandys@aol.com| |**SUNDAY............................................................................................................................................**| |**2-8pm**
..............
**Children’s Party Hire**
call for info
**0208 694 2459**
E-Mail;
saintandys@aol.com| |.| |Please note: This programme varies in the school holidays due to holiday playschemes.| |*****= Term time only.******= Run by outside provider.| 4 ## Agenda Welcome and refreshments. Introductions Minutes of last year’s AGM Mater arising Reports Presentation of accounts Election of Trustees and Officers Appointment of Auditors Any other business Date of next meeting Close 5 |**Item**|**Minutes**|**Action**| |---|---|---| |**1**|**Introductions.**
**JH welcomed everyone to the meeting and**
**thanked trustees and staf and Layton Kaye**
**(Accountants) for their continued**
**commitment**|| |**2**|**No minutes available for previous year due**
**to closure due to the Pandemic**|| |**3**|**Reports**
**a. Chair persons report**
**The annual report was presented by JH**
**(see attached), No questions from**
**those present.**
**b. Nursery report presented by NT, no**
**questions or comments made.**
**c. After school club report presented by**
**JW, no comments or questions asked.**|| |**4**|**Presentation of accounts – Layton Kaye**
**LK discussed that organisation has depleted**
**its reserves in response to COVID, Building**
**repairs and maintenance and rising costs.**
**Now moving into remaining funds need to be**
**protected. SW commented that as an**
**organisation, St Andrews was lucky to have**
**some reserves and continue to be in**|| 6 ||**operation after COVID.**|| |---|---|---| |**5**|**Election of trustees**
**Position of Chair;**
**JH to re-stand , Proposed by SW and**
**seconded by MH. Motion carried**
**Position of Treasurer;**
**AW asked to re-stand, JH proposed, SW**
**seconded, motion carried.**
**Position of secretary.**
**No appointments made.**|| |**6**|**Appointment of Auditors**
**The committee agreed to retain the services**
**of Layton Kaye and Co, proposed by JH and**
**seconded by SW. Motion carried.**|| |**7**|**Any other business.**
**SL commented that during conversations**
**with trustees and entre staf he had been**
**made aware of ideas to increase the capacity**
**of the centre. Specifcally a new entrance**
**into the youth hall which could include a**
**reception area and a refurbishment of the**
**basement. JH reminded trustees that any**
**work undertaken to develop a youth hall**
**entrance would be the responsibility of the**
**centre. SL asked that all interested parties**
**from the centre and church buildings**
**committee met to discuss options.**
**JW to contact YH to confrm that she wishes**
**to remain on board of trustees and to invite**
**to attend virtually in future should she be**
**unable to do so in person.**|**Agreed a**
**date to**
**be set.**| |**8**|**Date of next meeting of board of trustees;**
**24th November 2022 at 6.30pm**|| |**9**|**Date of AGM for 2022-2023**
**Tuesday 12th of September 2023**|| |**10**|**Meeting adjourned.**|| Chairpersons report Our Centre continues to grow from strength to strength. Our Nursery facility is almost at capacity, and we are seeing growth in our Play and Stay sessions. Whilst some hirers were not able to remain with us following the pandemic, we continue to have a reasonable amount patronage despite the unfortunate rise in fees. The refurbishment of the buildings and grounds are completed and in general give a good look to the premises. Community initiatives – Youth Services, EYFS, Senior group are steadily growing, and we have introduced some management changes to better understand and ensure we deliver services required in and for the community. My sincere thanks to Niki Teather, Johann Williams, David Williams, Andrew Gill and Sharon Hogsden and all staff members for their continual commitment in supporting the Centre and its activities through this period. We welcome two new trustees to the management committee – Daniela Jackman-Jones and Deborah Douglas. Bitter-sweet to this is that Thelma Morris and Mark Beasley have resigned their post. We ‘thank’ them for their past services. This financial year marked the 40[th] Anniversary of the nursery facility, which was marked with an ‘open day’ celebration with past and present nursery children and workers in attendance. This also allowed us to recognise and award ‘long service’ certificates to Joanne (40 years) and Sharon (35 years). The certificates were presented by our Patron Rev. Barry Carter. I would like to personally ‘thank’ Centre staff and St. Andrew’ URC for their continual support of St. Andrew’s Centre. Long my we continue to work in harmony for the community. Jackie Heath Chair – St. Andrew’s Management Committee 8 I ## Accounts for financial year 2022-2023 ## **ST ANDREWS CENTRE Company Limited by Guarantee Detailed Statement of Financial Activities Year ended 31 March 2023** ||**2023**|2022| |---|---|---| |**Income**Donations**and grants**||| |Macaroni Woods Income|–|1,000| |Lewisham Council Playscheme|–|997| |Lewisham Council: Early Health Care|5,239|5,959| |Lewisham Council: Early Pupil Premium|1,084|858| |Lewisham Council: Inclusion Fund|21,938|6,362| |Government grant income|–|3,047| ||────────|────────| ||28,261|18,223| ||────────|────────| |**Charitable activities**||| |Nursey Fees Receivable|298,455|307,270| |After School Club Fees Receivable|64,199|32,870| |Playscheme Fees Receivable|17,437|8,084| |Lewisham Council: Holiday Activities and Food Programme|1,800|–| |Youth Club income|3,194|–| |Play & Stay|1,972|1,111| |Playscheme Healthy active fund|14,350|–| ||─────────|─────────| ||401,407
|349,335| ||─────────|─────────| |**Other trading activities**||| |Nursery Fundraising|39|–| |Fundraising Youth Club|500|33| |Minibus Hire|650|470| ||───────|────| ||1,189|503| ||───────|────| |**Investment income**||| |Bank interest receivable|69|9| ||────|────| |**Other income**||| |Hall Hire|39,781|21,563| ||────────|────────| ||─────────|─────────| |**Total income**|470,707|389,633| ||═════════|═════════| 10 ## **ST ANDREWS CENTRE** ## **Company Limited by Guarantee** ## **Detailed Statement of Financial Activities** _**(continued)**_ ## **Year ended 31 March 2023** ||**2023**|2022| |---|---|---| ||**£**|£| |**Expenditure**||| |**Expenditure on charitable activities**||| |Wages and salaries|346,311|309,543| |Employer's NIC|16,792|15,360| |Pension costs|5,159|5,122| |Rates and water|2,412|1,933| |Light and heat|24,887|13,830| |Repairs and maintenance|9,298|54,034| |Insurance|4,596|3,493| |Motor vehicle expenses|1,231|1,643| |Other motor/travel costs|55|–| |Legal and professional fees|3,131|3,394| |Telephone|6,599|4,484| |Other office costs|1,499|1,120| |Depreciation|–|51| |Activity programme expenses|8,513|4,160| |Registration requirements and DBS|1,509|758| |Food and meals|21,864|20,971| |Bank charges|–|158| |Cleaning|10,376|9,095| |Stationery|7,011|7,169| |Inclusion fund expenses|2,820|195| |Equipment and disposables|9,430|5,952| |Training|2,002|4,293| |Sundries|–|263| |Adverts and promotion|–|975| |Bank Charges|175|105| |Human resources fees|3,598|3,506| |Internet, computer accessories and programs|–|180| |Early Pupil Premium - activity costs|1,993|–| |Making it real expenses|102|–| ||─────────|─────────| ||491,363|471,787| ||─────────|─────────| ||─────────|─────────| |**Total expenditure**|491,363|471,787| ||═════════|═════════| ||─────────|─────────| |**Net expenditure**|(20,656)|(82,154)| ||═════════|═════════| 11 ## Nursery & Centre Managers Report The tradition offer of childcare is much changed since COVID and free entitlements and our offer to the local community continues to evolve. Occupancy within the nursery remains lower than pre COVID, requests for full time Monday to Friday places are lower and we now have far more requests for childcare places mid-week. In addition, we are receiving a greater amount of request for part time places either morning or afternoon, utilising the 15hour free childcare offer and in response to a greater number of parents changed working patterns. As a result, the nursery now offers a greater range of flexible childcare hours in response to parental need for shorter hours, days, and term time options. Over the course of the week, what was in the past considered as three full time childcare places, now caters for ten children utilising the fifteen free hours of entitlement. Consequently, it is a far greater logistical exercise to achieve full occupancy as inevitably some hours are left vacant throughout the week. Whereas in the past, one practitioner would perform key worker responsibilities for up to eight full time children, potentially this number could now double, currently the nursery has 71 children attending 42 full time places within the nursery. Our practitioners continue to place children central to the work that they perform and in the main are long standing employees of the organisation however, the recent loss of several childcare practitioners has made me aware of the disparity in salaries between ourselves and other local organisations. I believe that St Andrews should strive to offer interesting and comparable opportunities, CPD and wellbeing support to new employees and demonstrate to long term staff that the organisation understands how their role is changing and reward then appropriately for the work that they do, and this will be one of the first objectives that I work towards within the new financial year. This year, the children have enjoyed learning in the outdoors in the garden and have been working towards achieving awards with the Royal Horticultural Society. There are 5 levels, and the children are now working towards level 5 which is gardening with the community and gardening all year. Other levels have included benefits of gardening, accessible garden spaces, gardening for wildlife, learning new gardening skills, naming plants and gardening to support well-being. On completion of each level, we have received seeds, a gardening calendar, posters, plant and mini beast identifiers and a £50 garden centre voucher. 12 ## After school club Numbers slowly increased over the year from Gordonbrook and John Stainer however, children attending from Beecroft, continued to be low throughout the year. As the numbers of children attending increased in some schools, as did the need for staff and we were lucky to be able to recruit Joyce Drummond and Kimlee Albert and Mark Beesley (trustee) to help on some of our busier days. Johann and Andrew have also changed their working days to accommodate the rising numbers on from John Stainer on Mondays. ## Playscheme As in past years, we have provided four playschemes this year, February, Easter, Summer, and the October half term school holidays. The Easter and summer playscheme went well with about 20+ children. On each of these playschemes we worked alongside the London Borough of Lewisham Healthy Activities Fund programme (which helps parents of children in receipt of free school meals). Children can access four free hours either in the morning from 9 am – 1 pm or, the afternoon from 1.30 pm – 5.30 pm. All children were provided with a hot lunch catered for us by Zebedees who currently provided lunches for the nursery children. Children accessing the playschemes were also able to participate in sports sessions, also part of the HAF application and provided during each session. Alongside playscheme places for children accessing the HAF scheme, charged playscheme places were available either on a daily or weekly basis or as a top up to free playscheme places funded by Lewisham. ## Hall Hire Hall hire picked up this year and the youth hall was hired out most weekends for children’s parties. Evening bookings also picked up with hall hire between 4 pm – 6 pm fully booked. Mondays and Tuesdays continue to be vacant for hire. 14 ## No 1 Pensioners club The No.1 Pensioners luncheon club has a long history at St Andrews. (I was told when I started here over 30 years ago that it was started during the Second World War by the council.) So, we were saddened by the closure forced during the COVID pandemic, and the losses from it. But it has now restarted and moved from Friday to Tuesday, the numbers are not as high as they were, but it has between 6 and 10 regulars, and we are open to new members. It starts with a seated exercise class, followed by lunch, we used to go out once a month to a restaurant or cafe or park and are hoping to re start these trips as the weather warms up a bit. ## Stay and Play Stay and Play: Mondays and Friday, 10am – 12pmAge: 0 – 4 years old. Aim for the year: Get numbers back up, maintain them and maintain diversity of attendees and encourage physical development. In 2022 I went on maternity leave and some wonderful childminders that attended Play and Stay kindly took DBS checks and kept the club open until I came back in January 2023. The main reason for volunteering to help was because their children enjoy the sessions so much that they wouldn’t know where to go if it closed. During the period of September 2022 to January 2023 the numbers were maintained, and the club was kept open without any issues. From January 2023 the club continued to thrive up until the end of the financial year. Friday sessions have picked up dramatically due to an improvement in the publicity of the club and through word of mouth. The aim for the year is to get the numbers back up and keep them maintained as well as getting new equipment that will help children with their physical development, such as climbing blocks and sports equipment such as balls, bean bags and hoops. These goals will be achieved by: Using money that we were funded by Ladywell Assembly NCIL to purchase the new items. We have already used some of the money we were funded to purchase toys to replace out of date or broken toys and toys that we’ve not had before. 15 Make sure the website is kept updated with information on the sessions. Make sure all attendees feel included and incorporate a mixture of different cultural activities. Stay & Play Co-ordinator Kimlee Albert 16 ## Youth Club **Youth Group –** Thursdays: 6:15pm to 8:15pm **Age** group: 8 to 16 **Our Theme for the year chosen by the young people** : ‘Young and Healthy Energy Hub’, including the following activities: - Making nutritious food on a budget, - Learning First aid - Obstacle courses - Using the computers to improve learning & gaining new learning After Easter 2022, our numbers reduced, and we had about 6 young people attending each week. We called and texted all parents and revised our publicity, sending it out to local social media channels, informing the Ladywell Assembly meetings, the Assembly Commissioning group, and local secondary schools. We planned to leaflet homes but bad weather each time this was booked, ensured that this did not take place. In November 2022, we had 15 regular members attending each week. During this period, Ethel was ill, Andrew was recovering from surgery and Kimlee was on maternity leave. We again would all like to give a Huge Thanks to Ashaka and Shareef, our volunteers, who kept the youth club running every week during our absence. Our last club session in 2022 was on Thursday 7.12.22 and we re-started on Thursday 12.1.23, consulted with the members to find out what they would like to do and produced our youth club weekly programme based on discussions. ## **Fundraising – 1** £300 was raised on behalf of the youth group from the Table Sale which was held on Saturday 3[rd] December 2022. - We have yet to spend this money but as the numbers increase, our activities will include taking members to Quasar in Bromley - A visit to Catford Broadway or another local theatre, is another suggestion that we are following up. - The members agreed that some activities will need to take place on a Saturday so that they can enjoy a decent amount of time on the activity. Risk assessments will be carried out before all trips out. 17 ## **Fundraising - 2** Our successful funding application with Ladywell Assembly NCIL had a project title of: “From Age 1 to 18 - Building Resilience and Support for our children and young people towards a Brighter Future”, we received £4000 and purchased: - 1) 5 laptops and other IT equipment/software for the young people to use. - 2) We were set to purchase new Wi-Fi with the funding, but St Andrews bought this during this time. - 2) Kimlee ordered new equipment and play activities for the Play & Stay - groups. ## **Popular activities with youth club members:** - Football play in the grounds - Table tennis tournament - Pancake making - Biscuit making - Obstacle course - First Aid training sessions with Mark Beesley, Trustee - Table games - Scavenger hunt - Drumming with the African Caribbean drummers ## **Future Plans** **Nutrition discussions** – Mark Beesley offered to give a talk to members. **Taking members out to Laser Quest/Quasar** , Bromley Hill, and local Theatre trips when youth club numbers increase. **Staff** Ethel Punter Andrew Gill Kimlee Albert Shareef Muhammad (volunteer) Ashaka Marshall (volunteer) Aliya Sheikh 18 Acknowledgement and thanks for their continued contribution and support of our organisation go to; Saint Andrews Staff and Parents Saint Andrews United Reformed Church. Drumbeat Outreach Service Kaleidoscope Early Years Quality and Sufficiency Service team Lorraine Kaye Accountant Zebedees Meals London Borough of Lewisham Healthy Activities Fund Testimonials, and references 19 _**“We feel lucky to have been part of such an incredible place over the past few years, we have watched her grow, develop, and thrive in your care. St Andrews is such a special place, and we thank you for your dedication and care.2**_ **(Nursery parent 2023)** _**“I love my teachers. I love my snacks, I love my friends at nursery, I love playing family in the home corner and I love the trips.” (Child 4 years 2023)**_ _**“My child has flourished in his time within the nursery because of the special community that you have created. He has learned so much, how to be kind, how to care, to communicate, to solve problems and mostly to be utterly proud of who you are.” (Nursery parent 2023)**_ _**“Leaders have high expectations for children. They want children to develop their confidence and become independent and responsible people, who will contribute to society in a positive way”. (Ofsted 2021)**_ _**“Outside there is a small growing area, children get involved in sowing seeds, growing, and eating what they grow…..and a story walk, bridge, arch, jewels flowers and is just lovely”.**_ _**(Early years improvement team March 2023)**_ _**“St Andrews is the best place ever”. ASC child 2023**_ _**This year, children attending the playscheme said……**_ _**“The best thing about the Playscheme was the sports, it could be better if we had laptops”.**_ _**“The best thing about the playscheme was having someone come in to do sports with us and all the activities, it could be better with more choices of activities”.**_ _**“The playscheme was good and I would like to stay here, I had a packed lunch but would like to try the food”.**_ _**“The playscheme was fun and good, it could be better if the internet was better and if we went out more”.**_ _**“The best thing about the playscheme was meeting new people, nothing could be better because you do so much.”**_ _**Young people attending the youth club said……**_ _**“They need a flyer we can share online and an email/social media account that we can send enquiries to, and they need a permanent big signs/poster about the youth club on their fence/walls ‘”**_ 20 _**‘” I walk past that church once a week; drive past it many times more, we've even been to dance classes in there, and I didn't know about it till I caught the FB post on SE4 last year.”**_ 21 COMPANY REClS'fRATION NIJMBER: 07545fATr7 CHARITY REGISTRATION NUMBER: 1141957 ST ANDREWS CENTRE Company Limited by Guarantee Unaudited Financial Statements 31 March 2023 Illl "ACFQhW8' 1112023 COMPANIES HOUSE #loo ST ANDREWS CENTRE Company Limited by Guarantee Financial Statements Year ended 31 March 2023 Page Trustees, annual report (incorporating the director's report) ]ndependeni exarniner's re￿rt ￿ the tswtees Statement of financial activities (including income and expenditure account) Staiemcnt of financial position Notes io ihc tinancial ststernents The following pages do not form part of the financial statements Detailed siatement of financial activities 21 ST ANDREWS CENTRE Company Limited by Guarantre Trnstees, Annual Report Oncorporating the Director's Report) Year ended 31 March 2023 The In]si¢es. who are also thc direc￿Ts for ihe purposes of company law. present th¢ir ￿POrt and Ihe unaudited fiwdncLdl sraierr*nts of rhe chdriLy for the yeJi ended 31 March 2023. Refertmre and 4dministrative drf•i Regi8iered ¢h4riiy ST ANDREWS CENfRE Chgrhy reglsiratlon numbtr 1141957 Cornpany regithtion number 07545f Principal office ￿lld rngtstered offjce BTockley Road London SE24 2SA The trustees JacqLTeline Hearh (Chairl Sonia Weston Jvart Wright ffreasuw) Th¢lma Mouis Yvonne Hepburn Chrisiophtr Bird (Treasurtrl Annstrong Gbewonyo Mandy HoskJ"ng (Reiired 14 November 2022) Indtpehdtn¢ evmin¢r Lor#ln¢ FCCA 51 NOrw￿d Hbgh Srreei L£>ndon SE27 9JS" ST ANDREWS CENTRE Company Limited by Guarantee Trustees, Annual Rew•rt IlneorpoTating the Director's Report) (tllAttDy¢d) Year ended 3A March 2023 Str4cture* governance and rnanagenxwt The Cenire is a conipany limired by gumTe¢ and i5 Iherefore goverrtd by its meI[￿Tand￿T￿ at¥i ani¢leb of •%%O¢ialion. li i% &1￿ Teg]'.%ttral wilh the Charity Commi55ion. The TnL4fte5 art appoinrcd on the ba%is of rheir knowledge of ihe educaiional and $(*ial nteds of the communily. Twsrees are recrui￿1 from Ihe l(ol communtty or in*rested I￿al residents. All trustees are required io obtain CRB certificdlion artd fdmili4Lf15e thernselves with th¢ chariiies polici¢s ynd pr4ciises. Knowl¢dg¢ exp¢ricn¢¢ of Ihe mi%iee'.% role 1% obtained IhTOU8h attendar¢c¢ of rtgular irn%iee% aryj %ubT the local community. 1ST ANDREWS CENTRE Company Limited by Guarantee Trustees, Annual Report IIntorporating the Director's Report)(con1￿￿•&j Year ended 31 Mareh 2023 Financi81 review RESERVE POLICY Purpose St Andrew's Centre have e5tabbshed the ch2rJiy reselve levels for the puryose of rtketing the ch811￿S objectives and to ensur¢ the conliijued operation and stabEli¢y of the missioN programmcs. employment and ongoing operations of the Centre. This policy make5 provtsion for unfote5een obligations and c￿rgencY situations having taken into accounl the main risk5 01th organisation. R&serves also enable the Cen￿e ¢0 provide bufferiog interna] futmls for the organi5aEional prioriues such as salaies and n]nning costs. The reserve is Irt￿nded to pmvide a base for 5iruatiotL8 such a5 a sudden iAcrease in expeitses. one- iimtt unbudgeted expenses. unanticipa￿d loss in tundirtg. or uninsured loss. The reserves ate not intended its replace permaneni 105s of income or elitninaEe an ongoing budget gap. li is an amount sufficient ￿ JDaintsi￿ ongoing opetatÈons of the organisaiion for a a minimum ￿tiOd of 6 JTh)nihs. Reserves are needed: - To cove[ the costs of providing the service8 with regard to ¢oJDtnittt*nts: - To maintsin artd manage its ongoing services., - To covet the ad]nTrnisiration and support withoui which the ch*ity could not fvncuon. EXTERNAL RESERVE POLICY The full note on reseEves can be found under note 21. The trustees, annual ieport and ihe Strategic tepDrt wete appioved on 31 (ktober 2023 and sigThEd on behalf of the board of trusiees by.. Jacqueline Heath (Chair) Trustte 31 (,,(i4 ST ANDREWS CENTRE Company Limited by Guarantee Independent Examiner's Report to the Trus¢ees of ST ANDREWS LENTRE Year ended 31 Marth 2023 I report io Ihe Injsiees on my examin*iom of finan¢ial Statel￿ts of ST ANDREWS CENTRE I'ihe charity) for the year ended 31 Mar¢h 2023. Responsibilities *nd b*sis of report As. the [rus￿¢S of rhe cornpany land also its th"reciors for the FWS of company14lW) you ar¢ rwonsible for the preparation of the financial sthreTr*nts in attordatKe ￿th the ￿Uirements of the Companit5 Aci 2￿6 Ilhe 2006 A¢i'). Having satisfied mygelf thai the accounts of the cornpany are noi Nuiffd to be alldiid under Part 16 of the 2006 A¢t and are eligible for ind¢pend¢rti examinaiion. l ￿P)rt in respeci of my examinaiion of th¢ thariry'g accoun1% carried under section 145 of the Charitie5 Aci 2011 1'th2 2011 Aet'}. In catryin8 ()ui my examination I have followed the Direction& given by the Charity Conunission under section 145(51(bl of the 2011 Ac¢. Independent £xamitter's statement Since the ehariTy'& 8ros% income exceeded £250.C(O y¢)UT examirtcr must be a rnernber of a body listed in seciion 145 ot the 2011 Act I confirm thai l am qualified to undertake the examinarion be£au% l am a member of ihe Akwciaiion of Chrtered Certified Accoun[an￿ which is one of th¢ IisTed bodie$. I have complercd rny examinaiion. T confimi m￿lets have come io my arteniion in connection tht ¢xamirtation 8iving me caw ro E¢lieve.' accounring record5 were noi kew in of the ehatity as requir&1 by seciLon 386 of the 20(￿ Aci: or rhe fin4in¢iol siwemenis do ￿>1 accord with those records.. or the fjnancial sr4Liemenis do conyly thE accounting reqUire￿￿n[s of section 396 of the 2006 Act other than any requitement tha aeeounLS wve a 'ne and fairf view which 14 rKbl a rnaiier ¢onlide￿d a% part of an indepcndeni examin￿lOn. or Ihe financial sotemen15 have been wepared io accorda￿e with the m￿hOdS and principle5 of the Srdltmeni of Recommethded Ptactice for accounting dnd reporting by chariiie5 ypplirdble lo clwities preparing their ac¢ounts in accord0r￿ with ihe Finartial Reporting Stsndard appljcable Jn the UK and Republic of Ireland (FRS 1021. I have no concerns and have come acro&s no other mJtters iD ¢onne¢¢ion with the examination io which aueniio .%knuld be diawn in thi% TewFrt i er nable a proFr uaderstsnding of ihe Kcounts ro be reached. Loraine L4 Indepe In 51 Norwood High London SE?7 9JS ST ANDREWS CENTRE Company Limited by Guarantee Statement of Mnancial Ae¢ivities (ineluding income and expenditure aceount) Year ended 31 March 2023 2023 2022 Unrestricied funds Res'tricted funds Tot*1 funds Total fvtKIs . Jneorne and endowments Donations and legacies Chaiitable acii¥iiic5 Orher irading actlvllie Invesin*ni inco Orh¢r income 28.261 396.463 1,189 69 39.781 28.261 401.407 1.189 69 39,781 349,335 503 21,563 Toial income 465.763 470.707 389,633 Expenditure Expendilurt on chariiabl¢ acuvitics Totsl expenditure io.ii 488.913 2.450 491.363 471.787 488.913 2.450 491.363 471.787 Net expendii¥re 4nd mel movement in funds (23.1501 2.494 120.6561 182.154) Ret•ntiliatiort of funds Toral furtds brought forward T•tal funds Ca￿led forward 111.404 193,558 88.254 2.494 90.748 111,404 The $iatemeni of fsnarfftal acriviti&s includes all gain5 aThJ losw in the year. All inCOTne artd expendiiure derive from tOllElnULng aciiwries. ST ANDREWS CENTRE Company Limited by Guarantse Statement of Financial Position 31 Marcb 2023 2023 2022 Nott Current assets Debior5 Cash at bank and Jn hand 18 12.316 114.786 97,279 106.182 127.102 Creditors: amowits fauing due within on¢ year Net current assets 19 15.433 15.698 90.748 IL 1,404 Total assets less current liAblllties 90.748 90,748 11 1.404 Net assets ILI.404 Funds of the charity Restticted ￿rtds Untestricied fr￿dS 2.494 88.254 111,404 Total eharity funds 22 90,748 111.404 For the year ending 31 Ma￿h 2023 the charity was entitled to ex¢n]ption from audit under scction 477 of the Companies Act 2(x)6 relating io small tompanies. Direcior5' responsLbilities'. The members have not ffquirtsj the company to obtain an audit of its financial statements for the year in question in accordance wilh section 476. The directors acknowledge their re5ponsibiliti&8 for Compl￿ng with the requir¢ments of the Act with respect to accounting records and the p￿paration of finarKial statemethts. These f￿nanCIal slaiemettts have been prepared a¢¢oidatKe with the piovisions applicable to Compani￿ subjeci to th£ small companies, regim¢. These financial statements wete approved by the l¥Jatd of uustees and authorised for issue on 31 Iktober 2023. and a￿ sEgned on behalf of ihe board by.. Jacqueline Heath (Chair) TNsiee MaThdy Hoskin8 Trustr Tbe notes ottpa%e5 8 to 19 form part ofthese rwa￿181 st2¢¢m•t& ST ANDREWS CENTRE Company Limited by Guarantee Notes lo the ￿l￿ancial Statements Year ended 31 March 21123 Genergl infornution The chariiy is a public knefii entity and a wivate compafty limiied by 8uaran(tt. registered in England and Wffji1￿ and a ￿gISter￿ thdrity in England and Wales. Th¢ oddr¢ss of th¢ r¢gi5L¢red office is Brockiey Road, London. SE24 2SA. Statement •tcornpliance These finarKial 5uTetrrnts have been prepared in £ompliarKe wilh FRS I￿2. FJnAThcial Re￿rtIng Standard applicable in the UK and ihe Republic of Ireland,, Ihe Siaiemeni of Recommtndcd Praciice applicablc 10 chariries preparing Iheir accounL8 in accordancc with the Financial Reporting Startdard applicable In ihe UK and Republic of Irela[￿ IFRS 1021 (Charities SORP {FRS 102)) atld the Cowies Aa 2(K6. Accounting policie5 Reserves policy The reserve policy for ST Andtews Centre i) 10 ensure the stsbility of the mission. PTogramtr*s, ¢mploYry￿￿I and ortgoing operauons io Provide a source of internal fijnds for the or8anisaiional prioriiies such as 5aJari¢¥ and Fynnin8 ttht. The re5¢TV¢ is ini¢nd¢d to wovide an in￿rn￿ source of funds for silu￿lOns such a5 a sudden increase in expen%&%, orK-iirrK unbudgercd expen5e5. uriatititipated los8 in fundirtg, or uftin%ured lo%s. The Kserv&% are noi intended 10 replace any ptmaneni loss of income or climinare an ongtsing budg￿ gap. The reserve Is an amouni sufficieni io miUnUiD oDgoing oper￿1￿$ of orgamsation for a per￿d of 6 n¥)nth5. Fund5 beyond ihe an￿u￿¢s. held ID ff$e[v￿ will ￿ used for the Ixnefit of the community ¢¢nlt¢.Ii wd5 dgr¢ed thai surplus funds could funher be used a5 follows- -io give financial %upport its existing cornn]uniiy ¥iivities, if required. -10 make major and minor Improve￿￿nts io the ¢ommunity cetttrt to provide a nu)re welcornittg envirotitnenl. -w promoic the community ccntrc through Pn￿Ing of fft atml leaflet8 afvj the developmcni of 4 communily ¢entrt website -10 support tyaining netds of community eentre staff. volunieers ar￿ commine¢ yr*mbers The comtTUI!ee will consider on a Tegul2r basis the levels of luE)din8 ¢hat it holds and how this funding E¢ sed 10 benefit iht commuaiiy centre and its &ssttiated aaiviues and scrvites. B&gis of preparalioD ST ANDREWS CENTRE Company Limited by Guarantee Notes ¢0 the Trjnancial SLgtemeDts Year ended 31 Mareh 2023 AccounlinE policitt I¢0￿•#<4) Going cuncern Tkre are no rnatcri?l Ur￿¢￿al￿tieS abo￿ the charitfs abiliiy io coniinue. Diselosure exemptiOnS Thc ￿lItY sa115fies Ihe ¢fI￿na of being a qualif￿￿& enuiy a5 defincd in FRS 102. A5 such. a(Ivantsg¢ has bccn lakcL of the follown8 disclosurc exeryiions available under paTagrdph 1.12 of FRS 102.. ThE prepariiiion of ihe firwKial St￿n￿nts rqUi￿ rnana8emeni ￿ make jUdge￿￿nts, esrirn*res 4Lnd issumpiion.s Ihai affect the aTN)unis rep)rt￿. These es11n￿le$ and judgemtni8 ole tontinually reviewed and are ba￿d on expcrien¢e and OEher faciors, IKludin8 expecthiion5 of future events are bclieved to be reasonable under ihe CiTCUTfL%ianc&%. Fund accounting Unresiricrcd fun¢ts ar¢ availabl¢ for use at tht discretion of the [n￿e¢S io furtlKr any of ihe charbty's IMJTP)ses. Desigt￿ted funds are unre&tsiCted fvnds ednnarkd by the mJs*¢s for particular fuiure project or tommitnyrtt. Resiricted funds. ¥re subjected 10 restriction5 on their expenditure dee14￿ed by the dor*)r or through the rerms of an appeal. and fall inio one of No sutrflasses.. restricted it*off¢ fvr￿s orendowmtni funds. Incoming re50UTces All incotning Te*ources are included in the slaten￿( of financial aciiviiic% whcn Cniitlcrrtnl ha4 p&ssed i(> Ihc charity: li is probablc that the ccon¢)mic benefiis a$￿￿lated wilh Ihe transaetioth wll flow io rhe chariry and the amouni can be teliably n*asuted. The following specfjic pokn.cies applieil io parti¢ulat categories of income: income.trom donatLons or grants is recognised when there 15 evidcJKe of thtitiemertt io the gift. receipt is probable and 11$ amty]nt can k me&8ured reliably. le8acy Inco￿ is r￿ognISed kn Teceipr is probable aThJ enrill¢n￿l i¥ es￿b]isheJJ. income from donaicd gO￿J$ is wxasu￿1 * the fair valv of the gocKls unless this 15 impraciical 10 measure rell￿bly, tn which the value is derived from Ihe cosi io the dmor or ihe ¢$timdted rwle value. Donai¢d fa¢iiiu<% aDd s¢ryic¢s aw r¢coxni*d in ihe ac£ounis when received if Ihe value can be reliably measured. No amounts ue irKluded for the contribuiio]J of gtnttal volunieets. irlcome from contracrs for the *upply of services is rttognl￿d with ihe delivery of the contraued.%ervice. This is classified 8s unresiricied funds ￿nIes5 there is a coJ)tra¢iuaJ requirtTt*Dt for ii to be spent a parni¢ular purpo¥¢ ond remmed if llnspenL in which case it may be regarded as restncied. ST ANDREWS CENTRE Company Limited by Guarantee Notes to the kneial Statements(¢oMIiAue41 Year ended 31 March 2023 Actounling policies l¢¢AtiTr¥¢4) Resources ¢xy¢nded ExpendiluTe is ￿08￿lSed on an accwals basis a5 3 liability is incuTr¢d. £xFenditure includes any VAT which Cdnnoi be fully recovcrell aDd is cl#s¥ified undet heath'ng5 of ihe 5takment of finan¢i414¢¢iviti¢s to which it relates.. exp￿ditUte on raising funds incluths the CO$TS of all fundraisiThg aciiviti&s. ev¢ots'. rjon-charitsble trading aciiviiie5. and the sale of dona*d ex￿od]fUre ¢m thaTitAble activities itlcludes all COS￿ incurred by a charity in undertaking activiiies that furnher its chariiable aims fot the benefii of i*r*fici8ries. i￿1￿dIng ihose support Costs 2nd ¢o$ts relating ro the governarKe of the chority apportio￿d w chaJiubl¢ a¢tiviti¢¥. other experKiitUTe itLeludes 211 exptndiwre thal Trs neither related ro raising fuThls for the charity Thor part of irs eXF¢ndinJTe on charithblc ¥tiviiies. All Wsli are dllocdied to expeThdittLre ¢ate8ories reflecling the of the resource. Direci cosis Jnributdble 10 # ingle activiiy are al1￿ated dw¢cily io Ihat activity. Shared cosi% are apportioned between the aciivilie% Ih¢y CODITStyj￿ 10 OD a reasonable. justifiablc a[￿ rtyJ$75reni basi5. T¥4ngible Wssets All fixed assets are irtiiially recorded at C051. Fixed (excluding investments) are sthted at ¢051 less aecumula*d depreciation. The costs of minor addilions or tIKJse c05ring ￿loW £l,tYK) are eapi18Jised. Depreci¥4tlon DepT¢Cldrion 15 talculaied 50 #5 10 wrire off the c05r or valuation of ltss its residuaj value, over th useful ec¢)nOTDiC life of thai assei 85 follows: Fixiure* and Fiiiings Moior Vehicle Equipmen( 25% reducinTr balance ?5* reducin8 balance 251% reJJu¢iDg balance Imp*Irn￿It •f f•xed asstts A review for indicators of Jmpairnwni is carricd out at each repjrtsng dale. the recoverablc amouni being estimated where such indicatots exis[. Whert the CaFrying value excttds the rtc0ver8b￿ amount. the assei is impaired accordingly. Pnor impairTrEnts are also revIev￿￿ for possible reversal ai each reporting d￿¢, For thr purpose5 of impai￿￿nI icsijng. when li is ￿ P055iblc To ￿tiMate the recovcrdble amount of an Jrtdividua] a*ser. an e81imate Is made of the recovernble amount of the ca5h-geneTatin8 Iinit to wh1.ch the belong$. The caslFgeneraiing unil i$ the sThalle5r idenufiable g￿p of assets thai includes the asset and ger*Tares inflows ihat largely indyndent of cash intTows fTOm Other &sseLS or groups of #sseis. ST ANDREWS CENTRE Con)pany Limited by Guarantee Notes to the Thnanciai Ststements(¢owin*edJ Year ended 31 M2r¢h 2023 Accounting policies (CMll•w¢dJ Impairmeol of fixed ¥5Sets(cMiillu￿j For impairment *siing of g(￿WIll. Iht 8￿dwill 4ul￿d in a business combination Is. from the acquisilion diice, allouwl lo exh of iht ca5h-8enerdrin8 units are eXFtc*d io bcnefii from The synergies of the combinaiLon. irrespective of whether OTher assets or liabilities of charity are assigned io Ih05e units. Governmenl grants Governn*N grdnis are rccogt)ised ai the fair Val￿ of re£t¢ved or Tcceivable. Grants arc r recognised until there ts reasonable as5urw￿e that thr company will comply the Conditions aLtachi*g thcm #nd the granL% will be received. Financial instrumtnts A f]nartci￿ &¥%et or a financial liability is re￿gniSed only wl*h th erttity a party to the Contrac￿11 provisions of the instru11￿L Basi¢ finartcial instrumenr5 are inirially recognised ai amuni reccivable or parnbl¢ in¢luding any relared rran5aciion cosis. unl¢s¥ TJK aTtang¢rrtni cons1iNLts a fina￿1n8 (Tansacrion. where li is r¢cognised ar the pteset)t value of the furure pa￿￿ts discowit¢d at a market r* of inteiesr fot a similar dcbi instrument. Current assets and ¢utrtthE liabdities a￿ subse4uendy I￿asUred ai th cash or other con5iderau¢)n expecled to be paid or received a￿1 noi discounted. her financial in4ru￿rtnts are Subs¢q￿nIIY I[￿aS￿r&I * fail value. with any changes Tecognised in profit or Ioss. Fin¥rKial assets ihar dre measur¢d lif cosi OT amonièd dr¢ reviewed for obje£iive evidence of impaiTrnent ai the end of each rewiing date. If there is objecijvt evidence of irnpameni. aD iWiTmtni los* 1.1 recognised under the appropriwe heading in the 5weTWK of filw￿l21 activities ID which the initial gain wa5 recogn15ed. Defined tontribution pian5 Coniribuiion% ro deflntd contribuilon plarLS arc rccogtkiwl as aD expense in tht in whjch the related service is provided. Prtpaid eoniribuiions are reeogt)Lsed &$ an asset to the exieDi thai the prepaymerti will lead io a reduciion in fuwre payments or a cA5h When conlriburions ure noi cxpec*d ro be scttled wkblly within 12 nMMttrLS of the end of tht rerM)rting dare in which the employees render the relaied servi￿, the liabiliiy is rneasured OTh a di5counied PT¢*ent valu¢ ba*is. The unwinding of the dis¢ounr 1$ Te¢ogrbised as an exp¢Ase in the wiod in whieh it aris¢$. Limited by guarantee The chariiy ts a cornpany limiitd by guaran￿ and shaff capit￿. Tk liabiliry of each membei in the event of WLndJng up is limited to £1. li ST ANDREWS CENTRE Company Limited by Guarantet Notes to the FinaDeial SLgtementsicOAthq￿J Year ended 31 March 2023 Don*thJn$ and lewies Unresui¢ted Totsl Fwth Unremricied Totsl Fund5 Funds 2023 Futbd 2022 Donations Mllt2roni W(x)d$ Incon GrAnts Lewi5ham Coun¢il Playstheme Lewishdm Council . Evly H¢Jth Care Lewi5haJD Council.. Early Pupd Premium Ltwisham Council . Inclusion Fund Government"Erani irKome 997 5,959 858 6.362 3.047 997 5,959 858 6.362 3.047 5.239 5.239 1.084 21.938 21.938 28.261 28.261 Charitable aetlvilies Uttrtttricted Funds Restric*d Total Funds Funds 21123 Nursey Fees Rettivable After SchoDI Club Fees Receivable Pldyscheme Fee5 Receivable Ltwi.8ham CourKil .. Holiday Acrivi¢ie8 artd F¢yxi Programme Youth Club in¢ome Play & Slay Play5cheme Htslihy active 298.455 64.199 17.437 298.455 64.199 17.437 1.800 3.144 3.194 1,972 14.350 1.972 14.350 396.463 4.944 401.407 ReStric￿d Toul Funds Funds 2ff22 Futhls Nursey Fecs Receivdble After School Club Fecs Rcccivablc Playscheme Fees Receivable iLwisharn CourKil .. Holiday Activities and For Programme Youth Club iThcO￿ Play & Sray PlaystheThe Healthy aclive fund 307.270 307,270 -12,870 8.084 349,335 349.335 12- ST ANDREWS CENTRE Company Limited by Guarantee Notes ¢0 the ￿¢]81 ststethents(￿[i￿￿￿J Year ended 31 March 2023 Other tr*din¥ attivities Unre5tric*d TO￿ Fund5 Unrestricied To&1 Funds Futsds Fund5 2022 Nur5¢Ty Fundraising Fundraisjng Yoiiih Club Mini Bus Hirt 39 39 51M) 650 33 470 33 470 650 1.189 1.189 503 503 . UlTr￿S￿l¢l¢￿ Ttstsl Futtds Funds 2023 Unresffic￿d To￿1 FuDds FuE)ds" 2022 Bank inieresi rcccivabl¢ 69 69 Other incojne Utuestric￿d Total Funds u[￿$[[iCied Fuod$ 23 Funds Tothl Funds 2022 Hall Hire 39.781 -19.781 21.563 iJ- ST ANDREWS CENTRE Cornpany Limiled by Guarantee Notes to the ￿nancial Statements Year ended 31 March 2023 10. Expendi1￿re charitsble xtivities by t￿nd type Restritied Tot4J Funds Funds 2023 Funds Nursety After School Cknb Playscheme Cenirc Slay and Play Senior Club Youth Club Building Renovation Mini 8u5 E￿￿T￿¢S s￿p[￿rt coms 329,687 78,380 18,229 43.684 329,687 78.380 18,229 43,684 3.566 3.080 6.￿9 1.231 4,147 2.450 5.530 6.9(Y) 1.231 4.147 488,913 2.450 491,363 Unrc%tric*d Funds Re4tricted TO1￿ Fllnd Furlds 2022 Nursery. Alier School Club Play%cheme Centre Slay and Play Stnior Club Youth Club Buildinu Renov￿10￿ Mini Bus Expen Support C05ts 311,545 58,485 5.737 26.204 1,707 6.150 311.545 58,485 5,737 26,204 1,707 6.150 2,837 54,034 1,694 3,394 44.034 1,694 3.394 lo,￿0 461.787 10,[ 471,787 11. Ex￿￿￿11￿￿£ ¢h*rit8bl¢ ￿l¥￿tieS by activity type Aciiv>iies uthlertakert d1￿Cl1Y Supp￿(0$ Total funds 2023 Toial fund 2022 Nursery After School Club Play%cheme Cenire Stay and Play Senior Club Youth Club Building Rertovation Mini Bus E¥Pern￿ GO￿Than￿ ¢osrs 329.687 78,380 18.2?9 43,684 329.687 78.380 18,229 311,545 58.485 5.737 26.204 1.707 6.150 2.837 54,034 1,694 3.394 3.566 5.530 5.530 4.147 4,147 487.216 4.147 491.363 471,787 14- ST ANDREWS CENTRE Company Limited by Guaranlee Notes to the kncial statements(c￿￿￿*￿￿j Year ended 31 March 2023 12. Net exptnditure Nei expenditure is stated after ¢haw'ngllcrtsliTingl= 2023 2022 D¢prcriaiion of langible fixed on disposal of hcritsge assets 51 4,160 8.513 13. Independent examination fees 2023 2022 FCES payable io the independeThi examiner for.. IndeF¢ndeni ¢xamination of Th¢ fjnanciai suiemtnts 1,885 14. Stsifc05ts The ioial staff costs and enyloyee benefiLS for the Tepjrting period are analy5ed a5 follows.. 2023 2022 Wages and salHTies Sociiil ¥ecuriiy C051¥ Employer contribution% to perLEion plans 346.31 I 16,792 5.159 15.360 5,122 368.262 330,025 The average couni of employees during ihe yeaT was Nkl (2022." 24). Tr¢ aveTage numkr of fLLII-time equivaleni employees during The year is 3rta]ysed &8 follows". 2023 2022 No. Nursery After SchrKJl Club & Youtb aub 16 24 No cmployce rKeivcd emplo￿¢ bEnEfits of thark £￿1,(￿￿* during the year12022.. Nil). 15. TT￿slee remuneTation and exw*s No renwnerdikon or bEn¢fits with the clwity or a te]aie41 entiiy were rtceived by the Irusiees. 16. Company limittd by guarantee The Charity i¥ a company limiied by guaran￿ and h¥ M share capitsl. The liability of each member in the event of WLndAn8 up is limited to £1. 15- ST ANDREWS CENTRE Company Limited by Guarantee Notes to the FiDancial Ststements (t•ntinv*é) Year ended 31 March 2023 17. Tangible fixed Fixwres aTKJ fillings mO￿r vehKles Equipment Total Cost At I ApTii 21122 and 31 March Zi)23 Depreciation At l Aprfl 2022 and 31 March 21)23 Carrying a￿￿nI At 31 Mxrcb 2023 20.239 6.457 13.423 40,119 20.239 6.457 13.423 40,119 Ai 31 March 2022 l& Deb￿r$ 2023 2022 Trade debtors Prep4ytn¢nTi accnxd iticon Other debior 3,670 5.232 7.712 2.604 8.902 12,316 19. CreditOTS: aJTh)unts f4lling due Wilhitt one yeAr 2023 2022 Payff*nLS received on accouni Trade ¢reditotS Accrudls und deferred incomc Swial %ecuriiy artd other taxes 1.635 J.625 6.925 5,248 1,623 9.933 4.142 15.433 15.698 20. Pensions aThd other Post retirejnent benefits Defined contribution plans The amouni rccognised in income or eXFtndÈwre as an exp¢we in Trjation To defirted contribuiion plans wa5 £5.1591?022.. £5.122). 21. GDv¢rnm¢nt gr*nts The alr￿unts Ttrognised in the finartial ststements for govern￿￿nI arc as follows.. 20LI 2022 Recognised in irt¢otne ftom donatsoDs and legxies.. Govemment grani% Incofflc 3.047 16- ST ANDREWS CENTRE CompxDy Limited by Guarantee Notes to the Financial Staiementsi¢Mtr*¥¢4) Year ended 31 March 2023 22. Att#lysis of tharitxble funds Unr&strit￿d funds At 31 M*reb 202 Ai l April 2022 IT￿Ome ExF¢ndiiure Trdnsfers General FUNI Building Extension & EnlrarKe Fund 465.763 1488.913) 88.254 465.763 1488,913) 88.254 At April 2021 IrKome EApcndibJrc Transfer$ 31 March 202? General Fund Building Exreibion & Entranct Furtd 136.725 {461.787) 46.831 46.833 146,833) 183.S58 389,633 {461.787) 17- ST ANDREWS CENTRE Company Limited by Guarantee Notos to the Financial statell￿nts Year ended 31 Mareh 2023 of charitable fuTr¢Ls re0*￿￿tIl Exterjul Reserves Policy This reserve tK)liey is in place io ensure thaL if financial Sllualioth of The Si Andrew's Centre m*erially ¢hdng¢s. Ihen d P[ocr￿ is sel out for the Trustrts of the Si Andrews Centr¢ Lo follow and addT¢SS rhe Tr￿terial change In circurn51ance5_ Reserve fund: The funds. held by The Southern SyrKxt tsf the Uniied Reforn*d Church(fhe Synod) on behiilf of The Si AndT¢WS'% Cenire {Ihe Centrekurrenily S￿￿$ ai £287.248 12021-£341,418. Given the current economic clirnaie. the fur￿ r¢alis¢d a devaluation IA the reserves of £66.033. Thc rcservcs Contin￿ to bc held by The Synod on behalf of ihe Ccntre. R#tion81e: The majority ot. the income of the Cenrre is derived from the Si Andrews Communtty Nursery and ihe After School Club. Boih of ikse ate integtal components of the work of the CenrTe_ In lighi of rhe ongoing e¢tsDotnic uncertainly caused by ihe Covid-19 pandemic and the end of the transLlion Feriod following Br¢xiL. the Truske rtored atLd agreed ihai changed circurnstance5 could have the w>tenrial io affeci the viabLILty of the Centre materially and adversely. Tht Trustees aErees that a continued ¢auiiou$ Jpprna¢h is needed to ensure financial comm11tr¢n￿ can be Protess: In ihc cveni lhai la) cirhcr thc Nurscry or After S¢hool aub or (bl IKJth the Nursery &tMI Afterschool Club cease 10 or provide services from the Centre. the Tnb5*es will r￿e1 10 in*r alid di¥cus5 th¢ financial siludlion of the Centre. the u*% of and th¢ us¢% fro the Centre atsd rdauorLsM"p wiib Ihe BU￿ary an(Vor ihe Af*r¢th(K>l Club andlor any oiher third-pany users. Thc T￿￿tte5 will cts]Jsidei whether and 10 what txient io apply Ihe Re&erve Fund. During thL& period. the Tnjstee will regularly io dS%SS the OF*rationdl viability of the Cenirc and opp)nuniiies for other third-party use. Surplus fuDd5- The Tru51¢¢5 have agreed 10 apply any surpluses from any profil5 or inve51￿rnis. excluding the Reserv¢ Fund, for the purposcs of ihe maierial improve￿￿nI of the Ccntyc in addition TO Tk ￿vInCe￿ent of the Centre's aims and objeciive%. FOT the avoidane¢ of doubt, the wjrplws filnd .shall include any fund% forrning pari of Ihe Reserve Fund. The Trnsiees wll Teview ihe policy on an #rmuil ￿]$ wxl ¢onsidet how this furtdin8 can be used w ￿nefit t ¢ommuniiy CertY¢ and its I4%oc￿ activities servicts. 18- ST ANDREWS CENTRE Company Limited by Guarantee Notes to the Financial Statements(¢0oiw¥thll Year ended 31 March 2023 22. Analysis of ch*r¥tsWe Restricted f￿ndS At 31 March 202 At I April 2022 EApBndi¢ure Tr3t15t¢r5 Holiday aciivilcs #nd food progrnmrne Youth ¢luti fund Borough of Lewisharn Canopy fund 1.8C 694 3.144 12.450) 12,450) 2.494 At l April 2021 Al TransfeTS.31 March 2022 In¢om¢ Expenditure Holiday aciyvite_4 and t￿d pro8ramme Youth club fvr Borough'of Ltwi%ham Canopy fund 10.( {10.((*)) io.( {10,￿} 23. Analysis of net ￿ets between fund5 Unre5tricied Furt&s Resrricie41 Total Fund5 Fund. 2023 Current d5seis Crediror5 leis than l yeat Ntt assets 103.757 {15.433) 2.424 l(K.181 115.433) 88,324 2,424 90.748 Unrtstticted Funds Restricied Total Fund$ Furds 2022 TanEible fixed assets Cuwreni a5Sa¥ Creditors less than l ye4r 127,102 115.698) 127.10? 115,6981 111.404 r4et 4S5ets 24. Rel*ted parties No tran￿(u0n$ wilh related panies wrrc undcrthkcD which wiuirtd disclosure. l9- COMPANY REClS'fRATION NIJMBER: 07545fATr7 CHARITY REGISTRATION NUMBER: 1141957 ST ANDREWS CENTRE Company Limited by Guarantee Unaudited Financial Statements 31 March 2023 Illl "ACFQhW8' 1112023 COMPANIES HOUSE #loo ST ANDREWS CENTRE Company Limited by Guarantee Financial Statements Year ended 31 March 2023 Page Trustees, annual report (incorporating the director's report) ]ndependeni exarniner's re￿rt ￿ the tswtees Statement of financial activities (including income and expenditure account) Staiemcnt of financial position Notes io ihc tinancial ststernents The following pages do not form part of the financial statements Detailed siatement of financial activities 21 ST ANDREWS CENTRE Company Limited by Guarantre Trnstees, Annual Report Oncorporating the Director's Report) Year ended 31 March 2023 The In]si¢es. who are also thc direc￿Ts for ihe purposes of company law. present th¢ir ￿POrt and Ihe unaudited fiwdncLdl sraierr*nts of rhe chdriLy for the yeJi ended 31 March 2023. Refertmre and 4dministrative drf•i Regi8iered ¢h4riiy ST ANDREWS CENfRE Chgrhy reglsiratlon numbtr 1141957 Cornpany regithtion number 07545f Principal office ￿lld rngtstered offjce BTockley Road London SE24 2SA The trustees JacqLTeline Hearh (Chairl Sonia Weston Jvart Wright ffreasuw) Th¢lma Mouis Yvonne Hepburn Chrisiophtr Bird (Treasurtrl Annstrong Gbewonyo Mandy HoskJ"ng (Reiired 14 November 2022) Indtpehdtn¢ evmin¢r Lor#ln¢ FCCA 51 NOrw￿d Hbgh Srreei L£>ndon SE27 9JS" ST ANDREWS CENTRE Company Limited by Guarantee Trustees, Annual Rew•rt IlneorpoTating the Director's Report) (tllAttDy¢d) Year ended 3A March 2023 Str4cture* governance and rnanagenxwt The Cenire is a conipany limired by gumTe¢ and i5 Iherefore goverrtd by its meI[￿Tand￿T￿ at¥i ani¢leb of •%%O¢ialion. li i% &1￿ Teg]'.%ttral wilh the Charity Commi55ion. The TnL4fte5 art appoinrcd on the ba%is of rheir knowledge of ihe educaiional and $(*ial nteds of the communily. Twsrees are recrui￿1 from Ihe l(ol communtty or in*rested I￿al residents. All trustees are required io obtain CRB certificdlion artd fdmili4Lf15e thernselves with th¢ chariiies polici¢s ynd pr4ciises. Knowl¢dg¢ exp¢ricn¢¢ of Ihe mi%iee'.% role 1% obtained IhTOU8h attendar¢c¢ of rtgular irn%iee% aryj %ubT the local community. 1ST ANDREWS CENTRE Company Limited by Guarantee Trustees, Annual Report IIntorporating the Director's Report)(con1￿￿•&j Year ended 31 Mareh 2023 Financi81 review RESERVE POLICY Purpose St Andrew's Centre have e5tabbshed the ch2rJiy reselve levels for the puryose of rtketing the ch811￿S objectives and to ensur¢ the conliijued operation and stabEli¢y of the missioN programmcs. employment and ongoing operations of the Centre. This policy make5 provtsion for unfote5een obligations and c￿rgencY situations having taken into accounl the main risk5 01th organisation. R&serves also enable the Cen￿e ¢0 provide bufferiog interna] futmls for the organi5aEional prioriues such as salaies and n]nning costs. The reserve is Irt￿nded to pmvide a base for 5iruatiotL8 such a5 a sudden iAcrease in expeitses. one- iimtt unbudgeted expenses. unanticipa￿d loss in tundirtg. or uninsured loss. The reserves ate not intended its replace permaneni 105s of income or elitninaEe an ongoing budget gap. li is an amount sufficient ￿ JDaintsi￿ ongoing opetatÈons of the organisaiion for a a minimum ￿tiOd of 6 JTh)nihs. Reserves are needed: - To cove[ the costs of providing the service8 with regard to ¢oJDtnittt*nts: - To maintsin artd manage its ongoing services., - To covet the ad]nTrnisiration and support withoui which the ch*ity could not fvncuon. EXTERNAL RESERVE POLICY The full note on reseEves can be found under note 21. The trustees, annual ieport and ihe Strategic tepDrt wete appioved on 31 (ktober 2023 and sigThEd on behalf of the board of trusiees by.. Jacqueline Heath (Chair) Trustte 31 (,,(i4 ST ANDREWS CENTRE Company Limited by Guarantee Independent Examiner's Report to the Trus¢ees of ST ANDREWS LENTRE Year ended 31 Marth 2023 I report io Ihe Injsiees on my examin*iom of finan¢ial Statel￿ts of ST ANDREWS CENTRE I'ihe charity) for the year ended 31 Mar¢h 2023. Responsibilities *nd b*sis of report As. the [rus￿¢S of rhe cornpany land also its th"reciors for the FWS of company14lW) you ar¢ rwonsible for the preparation of the financial sthreTr*nts in attordatKe ￿th the ￿Uirements of the Companit5 Aci 2￿6 Ilhe 2006 A¢i'). Having satisfied mygelf thai the accounts of the cornpany are noi Nuiffd to be alldiid under Part 16 of the 2006 A¢t and are eligible for ind¢pend¢rti examinaiion. l ￿P)rt in respeci of my examinaiion of th¢ thariry'g accoun1% carried under section 145 of the Charitie5 Aci 2011 1'th2 2011 Aet'}. In catryin8 ()ui my examination I have followed the Direction& given by the Charity Conunission under section 145(51(bl of the 2011 Ac¢. Independent £xamitter's statement Since the ehariTy'& 8ros% income exceeded £250.C(O y¢)UT examirtcr must be a rnernber of a body listed in seciion 145 ot the 2011 Act I confirm thai l am qualified to undertake the examinarion be£au% l am a member of ihe Akwciaiion of Chrtered Certified Accoun[an￿ which is one of th¢ IisTed bodie$. I have complercd rny examinaiion. T confimi m￿lets have come io my arteniion in connection tht ¢xamirtation 8iving me caw ro E¢lieve.' accounring record5 were noi kew in of the ehatity as requir&1 by seciLon 386 of the 20(￿ Aci: or rhe fin4in¢iol siwemenis do ￿>1 accord with those records.. or the fjnancial sr4Liemenis do conyly thE accounting reqUire￿￿n[s of section 396 of the 2006 Act other than any requitement tha aeeounLS wve a 'ne and fairf view which 14 rKbl a rnaiier ¢onlide￿d a% part of an indepcndeni examin￿lOn. or Ihe financial sotemen15 have been wepared io accorda￿e with the m￿hOdS and principle5 of the Srdltmeni of Recommethded Ptactice for accounting dnd reporting by chariiie5 ypplirdble lo clwities preparing their ac¢ounts in accord0r￿ with ihe Finartial Reporting Stsndard appljcable Jn the UK and Republic of Ireland (FRS 1021. I have no concerns and have come acro&s no other mJtters iD ¢onne¢¢ion with the examination io which aueniio .%knuld be diawn in thi% TewFrt i er nable a proFr uaderstsnding of ihe Kcounts ro be reached. Loraine L4 Indepe In 51 Norwood High London SE?7 9JS ST ANDREWS CENTRE Company Limited by Guarantee Statement of Mnancial Ae¢ivities (ineluding income and expenditure aceount) Year ended 31 March 2023 2023 2022 Unrestricied funds Res'tricted funds Tot*1 funds Total fvtKIs . Jneorne and endowments Donations and legacies Chaiitable acii¥iiic5 Orher irading actlvllie Invesin*ni inco Orh¢r income 28.261 396.463 1,189 69 39.781 28.261 401.407 1.189 69 39,781 349,335 503 21,563 Toial income 465.763 470.707 389,633 Expenditure Expendilurt on chariiabl¢ acuvitics Totsl expenditure io.ii 488.913 2.450 491.363 471.787 488.913 2.450 491.363 471.787 Net expendii¥re 4nd mel movement in funds (23.1501 2.494 120.6561 182.154) Ret•ntiliatiort of funds Toral furtds brought forward T•tal funds Ca￿led forward 111.404 193,558 88.254 2.494 90.748 111,404 The $iatemeni of fsnarfftal acriviti&s includes all gain5 aThJ losw in the year. All inCOTne artd expendiiure derive from tOllElnULng aciiwries. ST ANDREWS CENTRE Company Limited by Guarantse Statement of Financial Position 31 Marcb 2023 2023 2022 Nott Current assets Debior5 Cash at bank and Jn hand 18 12.316 114.786 97,279 106.182 127.102 Creditors: amowits fauing due within on¢ year Net current assets 19 15.433 15.698 90.748 IL 1,404 Total assets less current liAblllties 90.748 90,748 11 1.404 Net assets ILI.404 Funds of the charity Restticted ￿rtds Untestricied fr￿dS 2.494 88.254 111,404 Total eharity funds 22 90,748 111.404 For the year ending 31 Ma￿h 2023 the charity was entitled to ex¢n]ption from audit under scction 477 of the Companies Act 2(x)6 relating io small tompanies. Direcior5' responsLbilities'. The members have not ffquirtsj the company to obtain an audit of its financial statements for the year in question in accordance wilh section 476. The directors acknowledge their re5ponsibiliti&8 for Compl￿ng with the requir¢ments of the Act with respect to accounting records and the p￿paration of finarKial statemethts. These f￿nanCIal slaiemettts have been prepared a¢¢oidatKe with the piovisions applicable to Compani￿ subjeci to th£ small companies, regim¢. These financial statements wete approved by the l¥Jatd of uustees and authorised for issue on 31 Iktober 2023. and a￿ sEgned on behalf of ihe board by.. Jacqueline Heath (Chair) TNsiee MaThdy Hoskin8 Trustr Tbe notes ottpa%e5 8 to 19 form part ofthese rwa￿181 st2¢¢m•t& ST ANDREWS CENTRE Company Limited by Guarantee Notes lo the ￿l￿ancial Statements Year ended 31 March 21123 Genergl infornution The chariiy is a public knefii entity and a wivate compafty limiied by 8uaran(tt. registered in England and Wffji1￿ and a ￿gISter￿ thdrity in England and Wales. Th¢ oddr¢ss of th¢ r¢gi5L¢red office is Brockiey Road, London. SE24 2SA. Statement •tcornpliance These finarKial 5uTetrrnts have been prepared in £ompliarKe wilh FRS I￿2. FJnAThcial Re￿rtIng Standard applicable in the UK and ihe Republic of Ireland,, Ihe Siaiemeni of Recommtndcd Praciice applicablc 10 chariries preparing Iheir accounL8 in accordancc with the Financial Reporting Startdard applicable In ihe UK and Republic of Irela[￿ IFRS 1021 (Charities SORP {FRS 102)) atld the Cowies Aa 2(K6. Accounting policie5 Reserves policy The reserve policy for ST Andtews Centre i) 10 ensure the stsbility of the mission. PTogramtr*s, ¢mploYry￿￿I and ortgoing operauons io Provide a source of internal fijnds for the or8anisaiional prioriiies such as 5aJari¢¥ and Fynnin8 ttht. The re5¢TV¢ is ini¢nd¢d to wovide an in￿rn￿ source of funds for silu￿lOns such a5 a sudden increase in expen%&%, orK-iirrK unbudgercd expen5e5. uriatititipated los8 in fundirtg, or uftin%ured lo%s. The Kserv&% are noi intended 10 replace any ptmaneni loss of income or climinare an ongtsing budg￿ gap. The reserve Is an amouni sufficieni io miUnUiD oDgoing oper￿1￿$ of orgamsation for a per￿d of 6 n¥)nth5. Fund5 beyond ihe an￿u￿¢s. held ID ff$e[v￿ will ￿ used for the Ixnefit of the community ¢¢nlt¢.Ii wd5 dgr¢ed thai surplus funds could funher be used a5 follows- -io give financial %upport its existing cornn]uniiy ¥iivities, if required. -10 make major and minor Improve￿￿nts io the ¢ommunity cetttrt to provide a nu)re welcornittg envirotitnenl. -w promoic the community ccntrc through Pn￿Ing of fft atml leaflet8 afvj the developmcni of 4 communily ¢entrt website -10 support tyaining netds of community eentre staff. volunieers ar￿ commine¢ yr*mbers The comtTUI!ee will consider on a Tegul2r basis the levels of luE)din8 ¢hat it holds and how this funding E¢ sed 10 benefit iht commuaiiy centre and its &ssttiated aaiviues and scrvites. B&gis of preparalioD ST ANDREWS CENTRE Company Limited by Guarantee Notes ¢0 the Trjnancial SLgtemeDts Year ended 31 Mareh 2023 AccounlinE policitt I¢0￿•#<4) Going cuncern Tkre are no rnatcri?l Ur￿¢￿al￿tieS abo￿ the charitfs abiliiy io coniinue. Diselosure exemptiOnS Thc ￿lItY sa115fies Ihe ¢fI￿na of being a qualif￿￿& enuiy a5 defincd in FRS 102. A5 such. a(Ivantsg¢ has bccn lakcL of the follown8 disclosurc exeryiions available under paTagrdph 1.12 of FRS 102.. ThE prepariiiion of ihe firwKial St￿n￿nts rqUi￿ rnana8emeni ￿ make jUdge￿￿nts, esrirn*res 4Lnd issumpiion.s Ihai affect the aTN)unis rep)rt￿. These es11n￿le$ and judgemtni8 ole tontinually reviewed and are ba￿d on expcrien¢e and OEher faciors, IKludin8 expecthiion5 of future events are bclieved to be reasonable under ihe CiTCUTfL%ianc&%. Fund accounting Unresiricrcd fun¢ts ar¢ availabl¢ for use at tht discretion of the [n￿e¢S io furtlKr any of ihe charbty's IMJTP)ses. Desigt￿ted funds are unre&tsiCted fvnds ednnarkd by the mJs*¢s for particular fuiure project or tommitnyrtt. Resiricted funds. ¥re subjected 10 restriction5 on their expenditure dee14￿ed by the dor*)r or through the rerms of an appeal. and fall inio one of No sutrflasses.. restricted it*off¢ fvr￿s orendowmtni funds. Incoming re50UTces All incotning Te*ources are included in the slaten￿( of financial aciiviiic% whcn Cniitlcrrtnl ha4 p&ssed i(> Ihc charity: li is probablc that the ccon¢)mic benefiis a$￿￿lated wilh Ihe transaetioth wll flow io rhe chariry and the amouni can be teliably n*asuted. The following specfjic pokn.cies applieil io parti¢ulat categories of income: income.trom donatLons or grants is recognised when there 15 evidcJKe of thtitiemertt io the gift. receipt is probable and 11$ amty]nt can k me&8ured reliably. le8acy Inco￿ is r￿ognISed kn Teceipr is probable aThJ enrill¢n￿l i¥ es￿b]isheJJ. income from donaicd gO￿J$ is wxasu￿1 * the fair valv of the gocKls unless this 15 impraciical 10 measure rell￿bly, tn which the value is derived from Ihe cosi io the dmor or ihe ¢$timdted rwle value. Donai¢d fa¢iiiu<% aDd s¢ryic¢s aw r¢coxni*d in ihe ac£ounis when received if Ihe value can be reliably measured. No amounts ue irKluded for the contribuiio]J of gtnttal volunieets. irlcome from contracrs for the *upply of services is rttognl￿d with ihe delivery of the contraued.%ervice. This is classified 8s unresiricied funds ￿nIes5 there is a coJ)tra¢iuaJ requirtTt*Dt for ii to be spent a parni¢ular purpo¥¢ ond remmed if llnspenL in which case it may be regarded as restncied. ST ANDREWS CENTRE Company Limited by Guarantee Notes to the kneial Statements(¢oMIiAue41 Year ended 31 March 2023 Actounling policies l¢¢AtiTr¥¢4) Resources ¢xy¢nded ExpendiluTe is ￿08￿lSed on an accwals basis a5 3 liability is incuTr¢d. £xFenditure includes any VAT which Cdnnoi be fully recovcrell aDd is cl#s¥ified undet heath'ng5 of ihe 5takment of finan¢i414¢¢iviti¢s to which it relates.. exp￿ditUte on raising funds incluths the CO$TS of all fundraisiThg aciiviti&s. ev¢ots'. rjon-charitsble trading aciiviiie5. and the sale of dona*d ex￿od]fUre ¢m thaTitAble activities itlcludes all COS￿ incurred by a charity in undertaking activiiies that furnher its chariiable aims fot the benefii of i*r*fici8ries. i￿1￿dIng ihose support Costs 2nd ¢o$ts relating ro the governarKe of the chority apportio￿d w chaJiubl¢ a¢tiviti¢¥. other experKiitUTe itLeludes 211 exptndiwre thal Trs neither related ro raising fuThls for the charity Thor part of irs eXF¢ndinJTe on charithblc ¥tiviiies. All Wsli are dllocdied to expeThdittLre ¢ate8ories reflecling the of the resource. Direci cosis Jnributdble 10 # ingle activiiy are al1￿ated dw¢cily io Ihat activity. Shared cosi% are apportioned between the aciivilie% Ih¢y CODITStyj￿ 10 OD a reasonable. justifiablc a[￿ rtyJ$75reni basi5. T¥4ngible Wssets All fixed assets are irtiiially recorded at C051. Fixed (excluding investments) are sthted at ¢051 less aecumula*d depreciation. The costs of minor addilions or tIKJse c05ring ￿loW £l,tYK) are eapi18Jised. Depreci¥4tlon DepT¢Cldrion 15 talculaied 50 #5 10 wrire off the c05r or valuation of ltss its residuaj value, over th useful ec¢)nOTDiC life of thai assei 85 follows: Fixiure* and Fiiiings Moior Vehicle Equipmen( 25% reducinTr balance ?5* reducin8 balance 251% reJJu¢iDg balance Imp*Irn￿It •f f•xed asstts A review for indicators of Jmpairnwni is carricd out at each repjrtsng dale. the recoverablc amouni being estimated where such indicatots exis[. Whert the CaFrying value excttds the rtc0ver8b￿ amount. the assei is impaired accordingly. Pnor impairTrEnts are also revIev￿￿ for possible reversal ai each reporting d￿¢, For thr purpose5 of impai￿￿nI icsijng. when li is ￿ P055iblc To ￿tiMate the recovcrdble amount of an Jrtdividua] a*ser. an e81imate Is made of the recovernble amount of the ca5h-geneTatin8 Iinit to wh1.ch the belong$. The caslFgeneraiing unil i$ the sThalle5r idenufiable g￿p of assets thai includes the asset and ger*Tares inflows ihat largely indyndent of cash intTows fTOm Other &sseLS or groups of #sseis. ST ANDREWS CENTRE Con)pany Limited by Guarantee Notes to the Thnanciai Ststements(¢owin*edJ Year ended 31 M2r¢h 2023 Accounting policies (CMll•w¢dJ Impairmeol of fixed ¥5Sets(cMiillu￿j For impairment *siing of g(￿WIll. Iht 8￿dwill 4ul￿d in a business combination Is. from the acquisilion diice, allouwl lo exh of iht ca5h-8enerdrin8 units are eXFtc*d io bcnefii from The synergies of the combinaiLon. irrespective of whether OTher assets or liabilities of charity are assigned io Ih05e units. Governmenl grants Governn*N grdnis are rccogt)ised ai the fair Val￿ of re£t¢ved or Tcceivable. Grants arc r recognised until there ts reasonable as5urw￿e that thr company will comply the Conditions aLtachi*g thcm #nd the granL% will be received. Financial instrumtnts A f]nartci￿ &¥%et or a financial liability is re￿gniSed only wl*h th erttity a party to the Contrac￿11 provisions of the instru11￿L Basi¢ finartcial instrumenr5 are inirially recognised ai amuni reccivable or parnbl¢ in¢luding any relared rran5aciion cosis. unl¢s¥ TJK aTtang¢rrtni cons1iNLts a fina￿1n8 (Tansacrion. where li is r¢cognised ar the pteset)t value of the furure pa￿￿ts discowit¢d at a market r* of inteiesr fot a similar dcbi instrument. Current assets and ¢utrtthE liabdities a￿ subse4uendy I￿asUred ai th cash or other con5iderau¢)n expecled to be paid or received a￿1 noi discounted. her financial in4ru￿rtnts are Subs¢q￿nIIY I[￿aS￿r&I * fail value. with any changes Tecognised in profit or Ioss. Fin¥rKial assets ihar dre measur¢d lif cosi OT amonièd dr¢ reviewed for obje£iive evidence of impaiTrnent ai the end of each rewiing date. If there is objecijvt evidence of irnpameni. aD iWiTmtni los* 1.1 recognised under the appropriwe heading in the 5weTWK of filw￿l21 activities ID which the initial gain wa5 recogn15ed. Defined tontribution pian5 Coniribuiion% ro deflntd contribuilon plarLS arc rccogtkiwl as aD expense in tht in whjch the related service is provided. Prtpaid eoniribuiions are reeogt)Lsed &$ an asset to the exieDi thai the prepaymerti will lead io a reduciion in fuwre payments or a cA5h When conlriburions ure noi cxpec*d ro be scttled wkblly within 12 nMMttrLS of the end of tht rerM)rting dare in which the employees render the relaied servi￿, the liabiliiy is rneasured OTh a di5counied PT¢*ent valu¢ ba*is. The unwinding of the dis¢ounr 1$ Te¢ogrbised as an exp¢Ase in the wiod in whieh it aris¢$. Limited by guarantee The chariiy ts a cornpany limiitd by guaran￿ and shaff capit￿. Tk liabiliry of each membei in the event of WLndJng up is limited to £1. li ST ANDREWS CENTRE Company Limited by Guarantet Notes to the FinaDeial SLgtementsicOAthq￿J Year ended 31 March 2023 Don*thJn$ and lewies Unresui¢ted Totsl Fwth Unremricied Totsl Fund5 Funds 2023 Futbd 2022 Donations Mllt2roni W(x)d$ Incon GrAnts Lewi5ham Coun¢il Playstheme Lewishdm Council . Evly H¢Jth Care Lewi5haJD Council.. Early Pupd Premium Ltwisham Council . Inclusion Fund Government"Erani irKome 997 5,959 858 6.362 3.047 997 5,959 858 6.362 3.047 5.239 5.239 1.084 21.938 21.938 28.261 28.261 Charitable aetlvilies Uttrtttricted Funds Restric*d Total Funds Funds 21123 Nursey Fees Rettivable After SchoDI Club Fees Receivable Pldyscheme Fee5 Receivable Ltwi.8ham CourKil .. Holiday Acrivi¢ie8 artd F¢yxi Programme Youth Club in¢ome Play & Slay Play5cheme Htslihy active 298.455 64.199 17.437 298.455 64.199 17.437 1.800 3.144 3.194 1,972 14.350 1.972 14.350 396.463 4.944 401.407 ReStric￿d Toul Funds Funds 2ff22 Futhls Nursey Fecs Receivdble After School Club Fecs Rcccivablc Playscheme Fees Receivable iLwisharn CourKil .. Holiday Activities and For Programme Youth Club iThcO￿ Play & Sray PlaystheThe Healthy aclive fund 307.270 307,270 -12,870 8.084 349,335 349.335 12- ST ANDREWS CENTRE Company Limited by Guarantee Notes ¢0 the ￿¢]81 ststethents(￿[i￿￿￿J Year ended 31 March 2023 Other tr*din¥ attivities Unre5tric*d TO￿ Fund5 Unrestricied To&1 Funds Futsds Fund5 2022 Nur5¢Ty Fundraising Fundraisjng Yoiiih Club Mini Bus Hirt 39 39 51M) 650 33 470 33 470 650 1.189 1.189 503 503 . UlTr￿S￿l¢l¢￿ Ttstsl Futtds Funds 2023 Unresffic￿d To￿1 FuDds FuE)ds" 2022 Bank inieresi rcccivabl¢ 69 69 Other incojne Utuestric￿d Total Funds u[￿$[[iCied Fuod$ 23 Funds Tothl Funds 2022 Hall Hire 39.781 -19.781 21.563 iJ- ST ANDREWS CENTRE Cornpany Limiled by Guarantee Notes to the ￿nancial Statements Year ended 31 March 2023 10. Expendi1￿re charitsble xtivities by t￿nd type Restritied Tot4J Funds Funds 2023 Funds Nursety After School Cknb Playscheme Cenirc Slay and Play Senior Club Youth Club Building Renovation Mini 8u5 E￿￿T￿¢S s￿p[￿rt coms 329,687 78,380 18,229 43.684 329,687 78.380 18,229 43,684 3.566 3.080 6.￿9 1.231 4,147 2.450 5.530 6.9(Y) 1.231 4.147 488,913 2.450 491,363 Unrc%tric*d Funds Re4tricted TO1￿ Fllnd Furlds 2022 Nursery. Alier School Club Play%cheme Centre Slay and Play Stnior Club Youth Club Buildinu Renov￿10￿ Mini Bus Expen Support C05ts 311,545 58,485 5.737 26.204 1,707 6.150 311.545 58,485 5,737 26,204 1,707 6.150 2,837 54,034 1,694 3,394 44.034 1,694 3.394 lo,￿0 461.787 10,[ 471,787 11. Ex￿￿￿11￿￿£ ¢h*rit8bl¢ ￿l¥￿tieS by activity type Aciiv>iies uthlertakert d1￿Cl1Y Supp￿(0$ Total funds 2023 Toial fund 2022 Nursery After School Club Play%cheme Cenire Stay and Play Senior Club Youth Club Building Rertovation Mini Bus E¥Pern￿ GO￿Than￿ ¢osrs 329.687 78,380 18.2?9 43,684 329.687 78.380 18,229 311,545 58.485 5.737 26.204 1.707 6.150 2.837 54,034 1,694 3.394 3.566 5.530 5.530 4.147 4,147 487.216 4.147 491.363 471,787 14- ST ANDREWS CENTRE Company Limited by Guaranlee Notes to the kncial statements(c￿￿￿*￿￿j Year ended 31 March 2023 12. Net exptnditure Nei expenditure is stated after ¢haw'ngllcrtsliTingl= 2023 2022 D¢prcriaiion of langible fixed on disposal of hcritsge assets 51 4,160 8.513 13. Independent examination fees 2023 2022 FCES payable io the independeThi examiner for.. IndeF¢ndeni ¢xamination of Th¢ fjnanciai suiemtnts 1,885 14. Stsifc05ts The ioial staff costs and enyloyee benefiLS for the Tepjrting period are analy5ed a5 follows.. 2023 2022 Wages and salHTies Sociiil ¥ecuriiy C051¥ Employer contribution% to perLEion plans 346.31 I 16,792 5.159 15.360 5,122 368.262 330,025 The average couni of employees during ihe yeaT was Nkl (2022." 24). Tr¢ aveTage numkr of fLLII-time equivaleni employees during The year is 3rta]ysed &8 follows". 2023 2022 No. Nursery After SchrKJl Club & Youtb aub 16 24 No cmployce rKeivcd emplo￿¢ bEnEfits of thark £￿1,(￿￿* during the year12022.. Nil). 15. TT￿slee remuneTation and exw*s No renwnerdikon or bEn¢fits with the clwity or a te]aie41 entiiy were rtceived by the Irusiees. 16. Company limittd by guarantee The Charity i¥ a company limiied by guaran￿ and h¥ M share capitsl. The liability of each member in the event of WLndAn8 up is limited to £1. 15- ST ANDREWS CENTRE Company Limited by Guarantee Notes to the FiDancial Ststements (t•ntinv*é) Year ended 31 March 2023 17. Tangible fixed Fixwres aTKJ fillings mO￿r vehKles Equipment Total Cost At I ApTii 21122 and 31 March Zi)23 Depreciation At l Aprfl 2022 and 31 March 21)23 Carrying a￿￿nI At 31 Mxrcb 2023 20.239 6.457 13.423 40,119 20.239 6.457 13.423 40,119 Ai 31 March 2022 l& Deb￿r$ 2023 2022 Trade debtors Prep4ytn¢nTi accnxd iticon Other debior 3,670 5.232 7.712 2.604 8.902 12,316 19. CreditOTS: aJTh)unts f4lling due Wilhitt one yeAr 2023 2022 Payff*nLS received on accouni Trade ¢reditotS Accrudls und deferred incomc Swial %ecuriiy artd other taxes 1.635 J.625 6.925 5,248 1,623 9.933 4.142 15.433 15.698 20. Pensions aThd other Post retirejnent benefits Defined contribution plans The amouni rccognised in income or eXFtndÈwre as an exp¢we in Trjation To defirted contribuiion plans wa5 £5.1591?022.. £5.122). 21. GDv¢rnm¢nt gr*nts The alr￿unts Ttrognised in the finartial ststements for govern￿￿nI arc as follows.. 20LI 2022 Recognised in irt¢otne ftom donatsoDs and legxies.. Govemment grani% Incofflc 3.047 16- ST ANDREWS CENTRE CompxDy Limited by Guarantee Notes to the Financial Staiementsi¢Mtr*¥¢4) Year ended 31 March 2023 22. Att#lysis of tharitxble funds Unr&strit￿d funds At 31 M*reb 202 Ai l April 2022 IT￿Ome ExF¢ndiiure Trdnsfers General FUNI Building Extension & EnlrarKe Fund 465.763 1488.913) 88.254 465.763 1488,913) 88.254 At April 2021 IrKome EApcndibJrc Transfer$ 31 March 202? General Fund Building Exreibion & Entranct Furtd 136.725 {461.787) 46.831 46.833 146,833) 183.S58 389,633 {461.787) 17- ST ANDREWS CENTRE Company Limited by Guarantee Notos to the Financial statell￿nts Year ended 31 Mareh 2023 of charitable fuTr¢Ls re0*￿￿tIl Exterjul Reserves Policy This reserve tK)liey is in place io ensure thaL if financial Sllualioth of The Si Andrew's Centre m*erially ¢hdng¢s. Ihen d P[ocr￿ is sel out for the Trustrts of the Si Andrews Centr¢ Lo follow and addT¢SS rhe Tr￿terial change In circurn51ance5_ Reserve fund: The funds. held by The Southern SyrKxt tsf the Uniied Reforn*d Church(fhe Synod) on behiilf of The Si AndT¢WS'% Cenire {Ihe Centrekurrenily S￿￿$ ai £287.248 12021-£341,418. Given the current economic clirnaie. the fur￿ r¢alis¢d a devaluation IA the reserves of £66.033. Thc rcservcs Contin￿ to bc held by The Synod on behalf of ihe Ccntre. R#tion81e: The majority ot. the income of the Cenrre is derived from the Si Andrews Communtty Nursery and ihe After School Club. Boih of ikse ate integtal components of the work of the CenrTe_ In lighi of rhe ongoing e¢tsDotnic uncertainly caused by ihe Covid-19 pandemic and the end of the transLlion Feriod following Br¢xiL. the Truske rtored atLd agreed ihai changed circurnstance5 could have the w>tenrial io affeci the viabLILty of the Centre materially and adversely. Tht Trustees aErees that a continued ¢auiiou$ Jpprna¢h is needed to ensure financial comm11tr¢n￿ can be Protess: In ihc cveni lhai la) cirhcr thc Nurscry or After S¢hool aub or (bl IKJth the Nursery &tMI Afterschool Club cease 10 or provide services from the Centre. the Tnb5*es will r￿e1 10 in*r alid di¥cus5 th¢ financial siludlion of the Centre. the u*% of and th¢ us¢% fro the Centre atsd rdauorLsM"p wiib Ihe BU￿ary an(Vor ihe Af*r¢th(K>l Club andlor any oiher third-pany users. Thc T￿￿tte5 will cts]Jsidei whether and 10 what txient io apply Ihe Re&erve Fund. During thL& period. the Tnjstee will regularly io dS%SS the OF*rationdl viability of the Cenirc and opp)nuniiies for other third-party use. Surplus fuDd5- The Tru51¢¢5 have agreed 10 apply any surpluses from any profil5 or inve51￿rnis. excluding the Reserv¢ Fund, for the purposcs of ihe maierial improve￿￿nI of the Ccntyc in addition TO Tk ￿vInCe￿ent of the Centre's aims and objeciive%. FOT the avoidane¢ of doubt, the wjrplws filnd .shall include any fund% forrning pari of Ihe Reserve Fund. The Trnsiees wll Teview ihe policy on an #rmuil ￿]$ wxl ¢onsidet how this furtdin8 can be used w ￿nefit t ¢ommuniiy CertY¢ and its I4%oc￿ activities servicts. 18- ST ANDREWS CENTRE Company Limited by Guarantee Notes to the Financial Statements(¢0oiw¥thll Year ended 31 March 2023 22. Analysis of ch*r¥tsWe Restricted f￿ndS At 31 March 202 At I April 2022 EApBndi¢ure Tr3t15t¢r5 Holiday aciivilcs #nd food progrnmrne Youth ¢luti fund Borough of Lewisharn Canopy fund 1.8C 694 3.144 12.450) 12,450) 2.494 At l April 2021 Al TransfeTS.31 March 2022 In¢om¢ Expenditure Holiday aciyvite_4 and t￿d pro8ramme Youth club fvr Borough'of Ltwi%ham Canopy fund 10.( {10.((*)) io.( {10,￿} 23. Analysis of net ￿ets between fund5 Unre5tricied Furt&s Resrricie41 Total Fund5 Fund. 2023 Current d5seis Crediror5 leis than l yeat Ntt assets 103.757 {15.433) 2.424 l(K.181 115.433) 88,324 2,424 90.748 Unrtstticted Funds Restricied Total Fund$ Furds 2022 TanEible fixed assets Cuwreni a5Sa¥ Creditors less than l ye4r 127,102 115.698) 127.10? 115,6981 111.404 r4et 4S5ets 24. Rel*ted parties No tran￿(u0n$ wilh related panies wrrc undcrthkcD which wiuirtd disclosure. l9-