# **The Yews (Haywards Heath) Community Partnership A Charitable Social Enterprise**
## **TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31[ST] MARCH 2023**
Registered Charity No. 1144700 Company Registration No. 07635719
Report and Accounts 31[st] March 2023
The Yews (Haywards Heath) Community Partnership
Page 1
## **The Yews (Haywards Heath) Community Partnership**
## **TRUSTEES' ANNUAL REPORT**
## **PERIOD ENDED 31 MARCH 2023**
## **LEGAL AND ADMINISTRATIVE DETAILS**
The Partnership was first registered as a Charity on 17[th] November 2011
Charity Commission Registration Number is 1144700. Company Ltd by Guarantee Number 07635719
|Registered address|The Yews|
|---|---|
||55 Boltro Road|
||Haywards Heath|
||West Sussex|
||RH16 1BJ|
|Trustees|Ian Sanderson (Chairman)|
||Susan Darnell|
||Timothy Fraser|
||Malcolm Hulatt|
||Colin Darnell|
||Richard Hornby|
|Hon President|Position vacant|
|Bankers|Barclays Bank PLC|
||77 South Road|
||Haywards Heath|
||RH16 4LB|
|Independent Examiner|Eric Bassett|
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Report and Accounts 31[st] March 2023
The Yews (Haywards Heath) Community Partnership
1. Governing Document
The organisation is a charitable company limited by guarantee, incorporated in 2011. The company was established on 16[th] May 2011 under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. It is registered as a charity with the Charity Commission. In the event of the company being wound up, members are required to contribute an amount not exceeding £1.
The Yews (Haywards Heath) Community Partnership has adopted the model Memorandum and Articles of Association from Community Matters, a charity that champions voluntary and community action at neighbourhood level.
The directors of the company are also charity trustees for the purposes of charity law, and under the company’s Articles, are known as members of the Board of Directors.
Aims and activities of the Charity
The objectives of the Charity are:
- a. to promote the benefit of the inhabitants of Haywards Heath and the neighbourhood without distinction of sex, sexual orientation, age, disability, nationality, race or of political, religious or other opinions, by associating together the said inhabitants and the statutory 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 occupation with the object of improving the conditions of life for the said inhabitants;
- b. to establish, or secure the establishment of, a Community Centre and to maintain and manage the same (whether alone or in co-operation with any statutory authority or other person or body) in furtherance of the Objects;
- c. to promote such other charitable purposes as may from time to time be determined
The main activity of the Charity is the running of the Yews Centre in Haywards Heath and the promotion of those groups who use the Centre’s facilities.
## 2. Public Benefit
The Trustees consider that the Charity’s activities reflect our aims and objectives and that they are designed to provide accessible accommodation to benefit the public in accordance with our charitable objectives.
## 3. Achievements and Performance
The year under review saw a continued recovery after the enforced closure and effects of Covid-19 during the previous two years. Most of our longstanding user groups, many of which comprise vulnerable members have now returned – along with several new user groups. Room hire revenues have increased compared with the prior year and have returned to prepandemic levels. Part of this increase is due to price inflation . Consequently there is still a little way still to go until occupancy levels are fully restored.
Our office staff have done an excellent job in managing the return of our regular users and in attracting a number of new occupants over the course of the year. We are hopeful this trend will continue in that the coming year.
The large expenditure on essential capital projects in the prior year significantly depleted our cash reserves. This year we sought to begin the work of restoring those reserves on two fronts. Firstly, by controlling our discretionary expenditure as far as possible in the face of inflationary increases- particularly in our energy costs, which we mitigated as far as possible through a number of measures to enhance the efficiency of our energy usage. Secondly, we placed an increased focus on applications for grants and donations to supplement our room hire income. The success of these measures is reflected in the positive movement in our cash balance .
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Report and Accounts 31[st] March 2023
The Yews (Haywards Heath) Community Partnership
## 4. Risk Management
The Charity’s Directors have conducted a review of the major risks to which the Charity is exposed. Where appropriate, systems or procedures have been established to mitigate the risks the charity might face. Procedures and policies have been implemented to meet the requirements of the General Data Protection Act.
Internal control risks have been minimised by the implementation of sub-committee structures with responsibilities for transactions and projects. Procedures are in place to ensure compliance with Health and Safety regulations and requirements. Such procedures are reviewed regularly.
## 5. Organisational Structure
The Board of Directors administers the Charity. The Board meets regularly, as required, with sub committees covering such areas as fund raising, maintenance and health and safety, Centre matters and liaison with users. The day to day activities of the Charity are managed by two part time office managers. The managers carry out certain delegated operational authorities within terms agreed by the Directors.
## 6. Financial Review
Throughout the year the Board of Directors has reviewed the activities of the Charity in the light of its Business Plan and the Budget set by the directors at commencement of the year.
7. Principal Funding Sources
The Charity’s principal source of funding is the charges it levies for the use of the Yews premises, augmented by local authority grants and public donations from individuals and organisations.
## 8. Reserves Policy
The charity is mindful of the building under its charge and the uncertainty of its future income. In line with its responsibilities it has specific reserves totalling £31,000 (2022 £25,000) and, as mentioned above, intends to keep its reserve strategy under regular review.
## 9. Future Plans
The Board intends, in conjunction with its business plan and budget, to maintain its concept of the service it would like to deliver to the community and the enhancement to the Yews premises necessary to meet that challenge.
We saw a significant rise in our energy costs during this year and expect this to continue into the coming year and will continue to seek out ways to control our energy and costs. We will also continue to work to maintain and enhance the facilities on offer at the Yews while, balancing this with the need to replenish our reserves.
The Yews financial position is, nevertheless, stable and the trustees are confident that the Partnership is financially secure for the foreseeable future.
## 10.Statement of Directors/Trustees Responsibilities
Company law requires the Directors/Trustees to prepare financial statements for each financial year which show a true and fair view of the state of affairs of the charitable company at the balance sheet date and its financial activities for that period. In preparing those financial statements, the Board is required to:
- select suitable accounting policies and then apply them consistently;
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Report and Accounts 31[st] March 2023
The Yews (Haywards Heath) Community Partnership
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements; and
- prepare the financial statements on the ‘going concern basis’ unless it is inappropriate to presume that the charity will continue in operational existence.
The Directors/Trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Board of Directors is also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Directors/Trustees, who are directors for the purpose of company law and trustees for the purpose of charity law, who served during the year and up to the date of this report, are set out in page 2.
Ian Sanderson Chairman
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Report and Accounts 31[st] March 2023
The Yews (Haywards Heath) Community Partnership
**The Yews (Haywards Heath) Community Partnership Financial Statement Period to 31[st] March 2023**
This financial statement has been prepared in accordance with the Companies Act 2006 and the Statement of Recommended Practice issued by the Charities Commission in March 2005.
The Directors acknowledge their responsibility for:
- a. Ensuring that the company keeps accounting records which comply with section 386 of the Act.
- b. Preparing accounts which give a true and fair view of the state of affairs of the company at 31[st] March 2022, and of its income and expenditure for the year then ended in accordance with section 393(1), and otherwise comply with the requirements of the Act relating to accounts, so far as applicable to the company.
For the period ended 31[st] March 2023 the company is entitled to exemption from the audit requirement contained in section 477(2) of the Companies Act 2006.
No member of the company has posted a notice pursuant to section 476 of the Companies Act 2006 requiring an audit of these accounts.
Approved by the Directors/Trustees on
2023.
And signed on their behalf by
Ian Sanderson Chairman
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Report and Accounts 31[st] March 2023
The Yews (Haywards Heath) Community Partnership
**Independent Examiner’s report to the Directors/Trustees of the Yews (Haywards Heath) Community Partnership**
I report on the accounts of the Yews (Haywards Heath) Community Partnership for the period ending 31[st] March 2023, as set out hereunder.
## Respective responsibilities of the Directors/Trustees and Examiner:
As the charity’s Directors/Trustees you are responsible for the preparation of the accounts; you consider the audit requirements of section 43(2) of the Charities Act 1993 (the Act) does not apply. It is my responsibility to state, on the basis of the procedures specified in the General Directions given by the Charity Commissioners under section 43(7)(b) of the Act, whether particular matters have come to my attention.
## Basis of the Independent Examiner’s report:
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations for you as Directors/Trustees concerning any such matters. The procedures taken do not provide all the evidence required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
## Independent Examiner’s statement:
In connection with my examination, no matter has come to my attention:
1. Which gives me reasonable cause to believe that in any material respect the requirement to keep accounting records in accordance with section 41 of the Act, to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act have not been met, or
2. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Eric Bassett 2023 90 Sunnywood Drive, Haywards Heath, RH16 4PB
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Report and Accounts 31[st] March 2023
The Yews (Haywards Heath) Community Partnership
## **The Yews (Haywards Heath) Community Partnership STATEMENT OF FINANCIAL ACTIVITIES (SOFA) YEAR ENDED 31[ST] MARCH 2023**
|**General Fund**
Note
s
Income
Room hire
4
Grants
Donations Received
9
Investment income
Fund Raising
**Total income**
Expenses
Staf Costs
3
Cleaning & cleaning supplies
Other supplies & Miscellaneous
items
Insurance and Licences
Water, sewage & refuse
Gas and Electricity
Equipment Servicing
Telephone & internet
Repairs & renewals
Stationery
Fundraising Costs
Donations Made
Contingency Provision|**Unrestrict**
**ed Funds**
**Restric**
**ted**
**Funds**
**Total**
**Funds**
**Total**
**Funds**
**YEAR**
**ENDED**
**YEAR**
**END**
**YEAR**
**ENDED**
**YEAR**
**ENDED**
**31st March**
**2023**
**31stMar**
**ch**
**2023**
**31st**
**March**
**2023**
**31st March**
**2022**
£
£
£
£
51,261
51,26
1
40,104
800
800
0
7,899
7,
899
950
1
0
10
4
96
4
9
64
360|
|---|---|
||**60,934**
**0**
**60,**
**934**
**41,418**|
||28,251
28,25
1
25,678
6,169
6,16
9
7,503
1,50
4
1,5
04
1,339
1,71
1
1,7
11
1,774
63
3
63
3
987
9,768
9,76
8
4,259
1,182
1,18
2
1,577
1,10
3
1,
103
960
99
7
997
1,326
38
0
3
80
136
218
218
0
0
10
0
100
0
59
3
583
0|
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Report and Accounts 31[st] March 2023
The Yews (Haywards Heath) Community Partnership
|Structural Projects
**Total expenses**
Increase (Reduction) in General
Fund
Transfer (to)/From General
Reserve
Transfer (to)/From Capital
Spending Reserve
Transfer (to)/From G. Cloake
Memorial Reserve
Transfer (to)/From Dilapidations
Reserve
Transfer (to)/From FOY Reserve
(Restricted)
Net Increase (Reduction) in
General Fund
General Fund brought forward
General Fund carried forward|1,10
3
1,103
33,966|
|---|---|
||**53,612**
**100**
**53,712**
**78,975**|
||7,322
7,222
(37,557)
(75
0)
(75
0)
0
(3,00
0)
(3
000)
17,800
0
0
16,000
(200
0)
(20
00)
0
0
10
0
100
0|
||1,57
2
(10
0)
1,472
(13,112)
55
8
0
558
4,315|
||**2,1**
**30**
**(100)**
**2,030**
**558**|
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Report and Accounts 31[st] March 2023
The Yews (Haywards Heath) Community Partnership
## **The Yews (Haywards Heath Community Partnership STATEMENT OF FINANCIAL ACTIVITIES (SOFA) YEAR ENDED 31[ST] MARCH 2023**
## **Other Reserves**
|**RESTRICTED FUNDS**|Notes|**Restricted**|**Restricted**|**Restricted**|
|---|---|---|---|---|
|||**Funds**|**Funds YEAR**||
|||**YEAR ENDED**||**ENDED**|
|||**31st March**||**31st March**|
|||**2023**||**2022**|
|**Friends of Yews Reserve**||£||£|
|Reserve brought forward||14,190||14,190|
|Transfer From/(To) General Fund||(100)||0|
|Reserve Carried Forward||14,090||14,190|
|||**Unrestricted**|**Unrestrict**||
|||**Funds**|**ed Funds**||
|||||**YEAR**|
|||**YEAR ENDED**||**ENDED**|
|||**31st March**||**31st March**|
|||**2023**||**2022**|
|||£||£|
|**UNRESTRICTED FUNDS**|||||
|**Capital Spending Reserve**|7||||
|Reserve brought forward||3,000||20,800|
|Transfer From/(To) General Fund||3,000||(17,800)|
|Reserve Carried Forward||6,000||3,000|
|**G Cloake Legacy Reserve**|||||
|Reserve Brought Forward||4,000||20,000|
|Transfer From/(To) General Fund||0||(16,000)|
|Reserve Carried Forward||4,000||4,000|
|**General Reserve**|||||
|Reserve brought forward||9,250||9,250|
|Transfer From/(To) General Fund||750||0|
|Reserve Carried Forward||10,000||9,250|
|**Dilapidation Reserve**|6||||
|Reserve brought forward||9,000||8,000|
|Transfer From/(To) General Fund||2,000||1,000|
|Reserve Carried Forward||11,000||9,000|
Report and Accounts 31[st] March 2023
The Yews (Haywards Heath) Community Partnership
Page 10
## **The Yews (Haywards Heath) Community Partnership**
## **BALANCE SHEET AT MARCH 31[ST] 2023**
|Note
s
Fixed Assets
Tangible assets
Investments
Current Assets
Debtors: Room Hire
4
Debtors: Accrued income
4
Cash at bank and in hand
Creditors: amounts falling due within
one year
5
**Net Current Assets**
**Net Assets**
Represented by:
Restricted Funds
9
Friends of Yews Reserve
Unrestricted Funds
General Fund
G Cloake Legacy Reserve
Capital Spending Reserve
Dilapidation Reserve
General Reserve
**Total Funds**
Approved by the Directors/Trustees on
and signed on their behalf by:|**12 month**
**PERIOD ENDED**
**31st March**
**2023**
**12 month**
**PERIOD ENDED**
**31st March**
**2022**
£
£
£
£
0
0
0
0
0
0
1,039
1,644
1,550
366
54,259
42,900
56,848
44,921
(9,728)
(5,129)
**47,12**
**0**
**39,79**
**2**
**47,12**
**0**
**39,79**
**2**
14,090
14,190
2,030
352
4,000
4,000
6,000
3,000
11,000
9,000
10,000
9,250
**47,12**
**0**
**39,79**
**2**
2023|
|---|---|
|||
## Ian Sanderson
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Report and Accounts 31[st] March 2023
The Yews (Haywards Heath) Community Partnership
Chairman
Page 12
The Yews (Haywards Heathl Community Partnership
Report and Accounts 31" March 2023
**Notes to the accounts**
## **1. Accounting policies**
In preparing the accounts the following accounting policies have been complied with:
- a) The accounts have been prepared on the historic cost convention with the exception that investments are valued at market value. The accounts are in accordance with applicable accounting standards, the Charities SORP 2005 (Accounting and Reporting by Charities) and comply with the Charities (Accounts and Reports) Regulations 2005 issued under the Charities Act 1993
- b) Investment income is recorded when receivable.
- c) The value of any voluntary help received is not included in the accounts but is described in the Trustees annual report.
- d) Other expenditure is included in the accounts on an accruals basis. Irrecoverable VAT is charged to the SOFA as incurred.
- f) Incoming resources from fundraising and related fundraising costs are reported gross in the SOFA.
## **2. Taxation**
The Yews (Haywards Heath) Community Partnership is a registered charity and accordingly is exempt from taxation on its income and gains where they are applied for charitable purposes.
## **3. Analysis of employee costs:**
||**2022/23**
**2021/22**
**£**
**£**
Salaries
27,181
24,80
SocialSecurity Costs
0
0
PensionCosts
1,070
874
Total
28,251
25,67|4
8|
|---|---|---|
No employee received emoluments of over £60,000 during the year.
The average number of full-time equivalent employees for the year was 1.14 (2022 – 1.14), represented by two part time staff employed as development and administrative managers throughout the year.
## **4. Analysis of debtors**
The room hire debtor figure is for room hire charges invoiced but not yet paid. Accrued income represents room hire bookings unbilled at the year end.
## **5. Analysis of creditors**
The creditor figure is made up as follows:
||**2022/23**
**2021/22**
**£**
**£**
Accrual for trade creditors.
8,589
4,92
Refundable depositsreceived
206
206
Deferredrevenue
933
0
Total
9,728
5,12|3
9|
|---|---|---|
## **6. Dilapidation Reserve**
The dilapidation reserve is to provide for the obligations of making good dilapidations to the Yews building, such as external decoration.
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Report and Accounts 31[st] March 2023
The Yews (Haywards Heath) Community Partnership
## **7. Capital Spending Reserve**
These are amounts committed but where work is not yet completed and for which no invoice has yet been received.
## **8. Restricted funds**
The partnership received a donation during 2019 from the Friends of the Yews (FOY) with the stipulation that a part of this donation should be allocated specifically for the benefit of the Yews’ charitable users. At the beginning of the current financial year £14,190 of the restricted amount remained and a further £100 donation was made during year.
## **9. Related party transactions**
During the year, none of the Trustees were paid any remuneration by the charity. One Trustee made purchases totalling £5,027 for room hire. This was charged at standard arm’s length rate. Out of pocket expenses of £240 and £80 were incurred by and reimbursed to a further 2 Trustees.
## **10. Grants and donations**
The Yews is grateful to a number of individuals, organisations and groups, including the following, for their financial support during the year.
The Ernest Kleinwort Charitable Trust Waitrose Plc
Cuckfield, Lindfield and Haywards Heath Rotary Other anonymous donors
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Report and Accounts 31[st] March 2023
The Yews (Haywards Heath) Community Partnership