COMMUNIPI SPACES NORTHAMPTON COMMUNITY SPACES NORTHAMPTON ANNUAL REPORT FOR 202112022 FL￿Ki[ fi￿*￿Es Briar Hill C•NMUNITY '.IiY rood Bank CHAIR'S REPORT This has been another extraordinary and challenging year for our charity. From emerging from lockdown and dealing with post- pandemic challenges, 10 new board recruiiment and staffing changes, l am very proud of what we have achieved. I was greatly honoured to have received the Special Recognition Award from West Northants Council Dn International Men's Day, which I believe reflerts on the positive coniribution made by the whole of Community Spaces Northampton. Impact of Covid-19 Following Ihe easing of restrictions we endured through the pandemic, there was a phased reopening Df our centres trom Apri l-July fol lowi ng Goverr)ment guidelines. Sadly, as a result of the pandemic, Menty groups were not able to return to our centres. Due to making m3ny new contacts and partnerships we have been able to build our centre usage back to pre-pandemic levels. I believe thai we are fortunate to have come through the pandomic in a robust siato, considoring approximatoly 30% ofiho sccior in Northamptonshire folded during this unprecedented time. The reorganisation and restructure of Community Spaces Northampton, along with our healthy reserves have carried us Ihrough to a very posltive future. CSN was one of 32 organisations nationally to be selected as part of a case study for a research paper for the Connect Fund and Ihe Government, exploring the impact of Covid-19 on organisations, This is due to be published injune 2022. Revisiting our values Our direction and focus has returned once more to community delivery and keeping communities at the heart of all that we do. We are taking on new projects and engagement activities, and becoming directly involved with our communities. As part of this work, major new partnerships have been formed and are adding value to our offer for local people living around our centres. Thi5 includes the developmerit of our new'community Hub, programme, launching in Briar Hill Community Centre in the next few months, which will add value to our well used Community Foodbank. In addition to our neighbourhood1evel delivery, we have offered support and advice to Southbrook Community Hall in Daveniry, Hardingstone Parish Council and Pineham Barns. Strategic Development CSN has had business development support from Locality, HCR Hewitsons, SEMLEP, JD Consultancy, and Barclaycard Mentoring scheme. Our grateful thanks for all their invaluable support and advice. We welcome Damon Boughen as a new Trustee to our Board, bringing a wealth of knowledge ofihe Voluntary and Community Sector and experience in philanthropy and fundraising. It is great to have Damon as pari of our team. We also have started to review our staffing structure twelve months after our initial [estrU￿ure, and following feedback from grant funders and other advisors we are pleased to share that Alice Morgan will formally be our sirategic Director in the coming months. In both 5tructurc and dolivory wo aro in a strong position for tho futuro, and havo laid out a good, strong foundation for gr0￿h, partnership working and new horizons. TOBY BIRCH CHAif4 OFTf4usTEES CHARITY OVERVIEW Purpose Our charit5ls purpose, as set out in the objectives contained in the companls Memorandum of Association is to.. Promote the benefit of the inhabitants without distinction of sex, sexu31 orientation, age, disability, nationality, race, or of political, religious, or other opinion, by associating togeiher Ihe said inhabita nts and Ihe siatuiory authoriiies, voluntary and other organisations in a com mon effort to advance educatior), and to provide facilities i n the intere.sts of Social wplfé re, or recreation and leisure time occu pation with the objective of improving the conditions of life for the said inhabitanis. To establish, or secure the establishment, of community centres 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 objectives. Vlslon Thriving community centres throughoul Northompton, where locol people ore resilieni, engaged and Lvell. Values Collaboration Community coliesion Empowerment Shared experience Affordability Partnersliip Aims & Objectives Accommodate a ra nge of activities that are relevant, accessible and affordable for local people Provide a welcoming, safe and supportive environment that respond5 to local needs Encourage local partnerships and networks that reflect the diversity of communities Support local people to i mprove their health and wellbeing Support the development of new initiatives and groups Encourage active participation in the l ife of the local community Nurture an ethos of trust and mutual respect Promoie and organise co-operation between local residenis, voluniary and community orga nisations, statutory bodies and other agencies for the benefit of the local community. Our definltlon of a 'Communlty Centre. The term 'Community Centre, covers facilities thai provide opportunities for social interaction, healih activities and exercise, recreaiion, events, inierest based courses, meeiing spaces, youih groups. The organisaiion is proactive in deiermining needs, innovative i n meeting the requirements of the local community and open to all groups within the community. The centres are there ro provide a space for activities built around the need5 of local people and are welcoming, inclusive and encourage a sense of belonging Our aims, objectives and activities are reviewed annually. The review also considers what has been achieved and Ihe outcomes from the initiaies Ihat have been actioned. The success of Ihe engagemeni aciivllies, iniliatives and development can be shown 10 demonsiraie how the charity is improving and enhancing the live5 of people living, working or learning in the community. Through our feedback from groups and evenis, and liaison with residenis and stakeholder groups we can ensure Ehat we have a range of aciivilies Ihai are relevani, accessible and affordable for local people. Many new iniliatives have been started in response to local neods. The review helps us to ensure our aims and objectives remain focussed on our stated purposes. DELIVERING OUR OBJECTIVES As we have emerged from Covid-19 pandemic and a55ociated restrictions, we have onco again been able to deliver community benefit Ihrough our communiry centres. We have been rhrilled to once again meei our neighbours and our communities, host groups and evenis for local people 10 meet and connect. Connectin8 With our locality Omg. £.Jch evg.r)I was our IDnL) aW3ired official openlng of Reciory Farm Community Cenire Extension, completion of which was delayed due to Covid restrictions. It wa5 fantastic lo be able to celebrate the development of the space the result of a local campaign and social action - and ta see a great number of local people coming together once again, A number of organisations took part, including Recrory Farm Residents Associaiion, che Co-op, Norihampionshire Police, Inspiration FM, along with various centre user groups. Food was provided for free by the Rapid ftelief Team, meaning that all families could come and have a nutritious meal without worrying about cost. Thanks is given for the support provided by our local councillors, Northampton Town Council, West Norihants Council, the Mayor of Northampton and Andrew Lewer MP for officially opening the space. wc Youth Engagement Thanks to fu nding from NorLhampton Borough Council, we partnered with Free2Talk to deliver a 6 week Get Real Summer Sessions programme for young people aged 8 years and above. Lunch was provided as part of the scheme, and activiries included music production and DJ sessions, and art énd sculpture. Engagement ranged each week, some Wee￿ only 5 children attended and others up to 15 atLended Young people who attended had a nutritious lunch sourced from Workbridge Café, and had the opportunity to lea rn new 5ki115, as vvell as connect with oiher local young people. Connection was rhe core purpose of the sessions., young people had just come out of lock downs and had limited opportunity to sociali5o, Alongside f05toring this connection, Free2Talk's trained youth workers supported Ihe young people, discussing issues effecting rheir wellbeing. ¥fClOAY FAPM GET AEAL- MUSIC AND AR T SUMMER SESSIONS GET REAI- MUSIC AND ART SUMMER SESSIONS OEI CRÈAlivE IHIS SuhwE* T￿1 IIIC• •JE ¥*1 Food Poverty Our camm.uniLy Foodbank has been running since April 2021 and is based at Briar Hill Community Centre. Whlle Ihe Foodbank comes under Community Spaces Norihampion, It is a projeci developed, organised and managed by Northampton Adventist Fellowship - a small team of incredibly committed volunteers doing good for the community, with the suppart of Community Spaces Northampton and part of the Re.'Store distribution network. CSN were successfully awai ded a grani frorn Northaimpion Corrirnuiiily FouiiddLioii wliicli contributed towards providing the space for Ihe foodbank to operate. The other income we previously made from this room5 has been written off due to the significant community benefit that is being achieved Ihrough Ihe space. since Briar Hill Community Foodbank's inception the number of people using our service has steadily grown. We welcome beiween 5-10 people/families every Wednesday. Most come for food parcels accessed through the Re.'Store referral system, whereas others come to help themselves ta the perishable iiems that we collect from local 5upermarket5 (Tesco, M&5 and Aldil, Community Hub Development We are currently developing a programme of Community Hub Drop-in's for our local residents to access place-based services, advice, support and companionship. The first of which will be launched in Briar Hill this March. We are grateful for funding from the STAR Fund, which is enabling us to recruit a Community Hub Coordinator to oversee this proiecL. Health and Wellbeing We are Ihrilled to have the opportunity to host Northamptonshire Health Foundation Trust at St Crispin Community Centre, delivering Dementia Hubs for older and younger people, We are also in discussions with Northamptonshire Carers, who would like to deliver a regular, long term Dementia Hub session also. It is fantastic 10 see (he centre starting to be used to it's best poieniial, and providing services thai benefit local people, This also has brought in significant income for our cenlre, which is reinvested back inio the centre and our charity's wider community benefit. Partnership Development CSN are represenicd al numerous partnership meetings.. Multi Agency Partnerships surroundiri8 3118 centres VCSE Forum and volunteer network Universily of Northampion Changemaker Hub Community Ccntre Forum Food Aid Alliance West Northants Chair of Trustees was re-elected a5 Chair of Rectory Farm Resldenis Associaiion. Chair ofTrustees sits on the Board of Northants VCSE Assembly FUNDING SUCCESS Northampton Borough Councll Small Grant5 . funded £3000 towards delivery of Get Real Summer Youih Programme: in partnership wich Free2Talk. Funding was used for Free2Talk youth worker5 to deliver the programme, cover overheads of the centre and room cost, and also to provide lunch for all young people through Workbridge Café. DEFRA funding - funded £5000 for the purchase of stock for Briar Hill Community Food Banl accessed Ihrough the support of the West Northants Food Aid Alliance. STAR Fund - fijndpd F14,373 for our Communiry Hub Coordinator post, whlch will enable us ro launili our Communily Hubs in three of our centres. WNC Councillor Covid Relief Fund - funded a total of £4685 for the purchase of equipment, upgrades and resources across our centre5. Thanks to Cllr Keiih Hollancl-Delamere, Cl Ir Paul Clark, Cllr Dennis Meredith, Clli Janice Duffy, Cllr Imran Choudary, Cllr Anna King and Cllr Roberts, for their 5uppori. Northampton Town Councll Communlty Fund - funded £2000 through Cllr Raymond Connelly'5 Councillor Communiiy Fund ioward5 equipmeni and repairs at Briar Hill Communily Centre. C04>peratlve Local Communlty Fund accepted Briar Hill Community Hub project onto the olieiTie fui fuiidii Ig iii 2020121. Fiiidl gi cjlll amount was decided in 2021, and a iotal of £800 was provided (o Briar Hill Community Hub, Sincere thanks go to all of our granl funders for the support (hey have given to our charity. West Northamptonshlre Council co op NORTHAMPTON DIQU GH COUtI( I I Local Communlty Fund defra NorthJmpton5hlre Community Foundation BUILDING UPDATE We have made a number of improvemenis to Ihe Community Centre buildings. This includes redecoration at Lodge Farm Coffee bar and 5outhfields Community Centre, thanks to funding received lasi financial year from Power to Change. We were pleased to welcorlle National Citizenship Service to Briar Hill Community Centre during the summer 10 decorate Ihe space. The young people made a real difference, brightening up the space and planting bulbs outside the building. Thank you to these brilliant young people for their work and commitment. A programme of installing internet connection has been completed in St Crispin, Rectory Farm, Lodge Farm and Vernon Terrace Community Centre. We are still awairing Ihe completlon of the lease for St Crispin Community Cpnrre. This ha5 limited the income we can receive for this centre, a nd as a result h35 affected our projections and turnover. We are hopeful Ihac this will be completed within the nexl financial year. Brlar Hill Lodge Farm Belllnge Klngsthorpe Southflelds V•rnon Terrace ectory Farm St Crlspln ADDITIONAL INFORMATION Publlc Beneflt Statement The trustees have paid due regard to Ihe charity commission guidance on public benefit. The trustees are confident that CSN'S aims, objectives and activities accommodate a range of activities that are relevant, accessible and afforda ble a nd improve and enhance the live5 of people, whilst encouraging and developing partnerships and networks, and are in accordance with the regulations on pu blic benefit. Structure, Governance & Management The organisation is a charitable company, limited by guarantee, incorporated on 1st Novombor 2011, and rogisterod as a charity on 11th April 2012. The company was established under a memorandum and articles of association, which defines its objects and powers, and is governed by its articles of assOC13tion. The financial statements comply with current statutory requirements, the memorandum 2nd articles of association and the staiement of recommended practice - accounting and reporting by charilies150RP 20051 issued in March 2005. All the trusiees give thei r time voluntarily and receive no benefits from the charity. Organlsatlonal Structure The organisalion is led by Ihe board, who meei at least 4 tirne5 per year. Du rir)g these meetings consideration is given to strategic direction and policy of Ihe charity. The Business Development & Marketing Manager and Finance & Administration Manager attend to discuss strategy, present reports and to take direction from the board Considprafion 15 given to updaling Ihe business plan, fuluie opportunities and assessing, and mitigating where possible, potential and known risks to the charity. The charity has put in place systems to encourage new volunteers in areas where the community cenlres are located. There has been a focus on volunteering policy, development and activities to enable this to be underiaken. Volunteers have helped in improving the centres through decoration, development and Involvement in community activities, 8ardenin8 projerts and litter pickin8. Volunteers are now also bein8 encouraged to take on other roles in Ihe charity, such as social media support and administration. Principal Funding Sources Our main income source is self generated through room hire rental income of the centres. In the cu rrent fina ncial climate, tt should be recognised that many of the groups usi ng the centres require support and have limited form5 Of i ncome. This has limited our a bi lity to raise historically very low, subsidised room hire rates to those necessary to generaie income in the longer term room hire rates have been held for almost 2 years. The move towards a community hub model, working with a range of organisations in both the public and private sector vvill create greater opportunities for income generation. Reserves Policy The trustees have set, in conjunction with the Finance & Administration Manager, a reserves policy that requires reserves to be maintained at a level which ensures core activity cou Id continuo du ring a poriod of unforosoon difficulty, and that a proportion of reserve5 be mai ntained in a readily real isable form. The trustees assess the required level of reserve5 On dn annual b35is, alongside Lhe operating budget. This has put CSN i n a strong position to come through the difficult and challenging period ofthe Covid-19 pandemic. **Registered number: 7831065** ## **Community Spaces Northampton** **Report and financial statements for the year ended 28 February 2022** **Natalie Green & Co Chartered Accountants 7G Mobbs Miller House Christchurch Road Northampton NN1 5LL** 1 ## **Community Spaces Northampton** ## **Legal and administrative information** ## **Registered charity number: 1146849** ## **Registered company number: 07831065** ## **Trustees:** Toby Birch Jane Birch Damon Boughen - appointed 3 February 2022 Ben Francoise Jessica Pilkington - appointed 31 May 2022 Gary Youens ## **Registered office** : Unit 1, St. Crispin Community Centre St. Crispin Drive Northampton NN5 4GJ ## **Independent examiner** : Natalie Green Natalie Green & Co Chartered Accountants 7G Mobbs Miller House Christchurch Road Northampton NN1 5LL ## **Bankers** : HSBC 22 Abington Street Northampton NN1 2AN 2 ## **Community Spaces Northampton** ## **Trustees’ report for the year ended 28 February 2022** The trustees, who are also directors of the charity for the purposes of the Companies Act, present herewith their report and the financial statements for the year ended 28 February 2022. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” (FRS 102) in preparing the annual report and financial statements of the charity. ## **Structure, governance and management** The charity is a registered charity and a charitable company limited by guarantee. Community Spaces Northampton is governed by a memorandum and articles of association. The liability of members is limited. The members of the company are the trustees. The members have the power to appoint and remove trustees of the charity. The trustees have considered the major risks to which the charity is exposed and having reviewed them have developed systems and procedures to manage those risks. ## **Objectives and activities** The objects of the charity are set out in the articles of association. The principal object is to promote the benefit of the inhabitants of Northampton and the neighbourhood by means of advancing education and providing facilities in the interests of social welfare for recreation and leisure-time occupation, with a view to improving the conditions of life for the inhabitants. To this end the charity maintains, manages and develops the work of eight community centres in Northampton for the benefit of the local communities. The articles of association give the charity the powers to do anything which is calculated to further its objects or which is conducive or incidental to doing so. In planning activities, the trustees keep in mind the Charity Commission’s guidance on public benefit. 3 **Community Spaces Northampton** ## **Trustees’ report for the year ended 28 February 2022 - continued** ## **Achievements and performance** Details of the income and expenditure for the year are set out in the statement of financial activities on page 5 of the annual report. Activities continued to return to normal following previous statutory closures of the community centres due to the Coronavirus pandemic. The charity received total grants of £64,471 during the year. Total income from all sources for the year amounted to £209,097 and total expenditure amounted to £250,928. The deficit arising of £41,831 has been transferred to reserves. ## **Statement of trustees responsibilities** The trustees, who are also directors of Community Spaces Northampton for the purposes of company law, are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year. In preparing these financial statements the trustees are required to: - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charities SORP 2019 (FRS 102); - make judgements and estimates that are reasonable and prudent; - state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the trustees and signed on their behalf by ## **T Birch** Date: 22 November 2022 4 ## **Independent Examiner’s report to the Trustees of Community Spaces Northampton** I report to the charity trustees on my examination of the accounts of the company for the year ended 28 February 2022 which are set out on pages 5 to 12. ## **Respective responsibilities of trustees and examiner** As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’). Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report to enable a proper understanding of the accounts to be reached. ## **Natalie Green** Chartered Accountant 7G Mobbs Miller House, Christchurch Road, Northampton, NN1 5LL. Date: 22 November 2022 5 ## **Community Spaces Northampton** ## **Statement of financial activities including summary income and expenditure account for the year ended 28 February 2022** |11
**Total funds carried forward at 28/02/2022**
Total funds brought forward at 01/03/2021
Net (expenditure)/income for the year (as above)
**Net (expenditure)/income**
**Total expenditure**
3
Other costs
2
Governance costs
**Expenditure on:**
**Total income**
Bank interest
Investment income
Rentals from room hire
Activities for generating funds
West Northants Council Standens Barn transfer fees
SEMPEP Kickstart grant (restricted)
Northampton Town Council (restricted)
Rectory Farm Residents’ Association (restricted)
Power To Change (restricted)
West Northamptonshire Council (restricted)
Coronavirus Job Retention Scheme (restricted)
West Northants Council Coronavirus grants
Groundwork UK (restricted)
West Northamptonshire Council for St Crispins
Voluntary income - grants
**Income from:**|136,345
178,176
(41,831)
(41,831)
250,928
241,061
9,867
209,097
10
144,616
2,000
2,416
650
3,000
-
16,173
5,751
19,481
-
15,000
**£**
**2022**|50
45,976
-
-
-
-
12,500
4,000
24,025
152,970
8,173
9,000
**£**
**2021**| |---|---|---| |||256,694| |||230,497
9,468| |||239,965| |||16,729| |||161,447
16,729| |||178,176| All of the above results are derived from continuing activities. All gains and losses recognised in the year are included above. The above incoming resources relate to unrestricted funds, with the exceptions of certain grants as indicated above. These grants amount to £27,990 and represent restricted income. The above resources expended relate to unrestricted funds, with the exception of other costs in the sum of £33,047, which were met from restricted income. The net expenditure for the year and the fund balance carried forward comprise both restricted and unrestricted funds, as detailed in note 11 to the accounts. 6 ## **Community Spaces Northampton - Registered company number: 07831065** ## **Balance sheet as at 28 February 2022** |**Total funds**
11
General funds
**Unrestricted funds**
11
**Restricted funds**
**Funds**
**Total assets less current liabilities**
**Net current assets**
10
**Creditors: amounts falling due within one year**
Cash at bank and in hand
9
Debtors
**Current assets**
8
Tangible assets
**Fixed assets**
**Notes**|136,345
125,433
10,912
136,345
121,130
(47,583)
168,713
132,846
35,867
15,215
**£**
**2022**|19,811
**£**
**2021**| |---|---|---| |||192,707
26,835| |||(61,177)
219,542| |||158,365| |||178,176| |||162,207
15,969| |||178,176| For the year ending 28 February 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors’ responsibilities: - The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; - The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime. These financial statements were approved and authorised for issue by the trustees on 22 November 2022 and signed on their behalf by: **T Birch Director** 7 ## **Community Spaces Northampton** ## **Notes to the financial statements for the year ended 28 February 2022** ## 1 **Accounting policies** The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019, The Financial Reporting Standard applicable to the UK and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Practice. ## **Company status** The charity is a company limited by guarantee. The members of the company are the trustees named on page 1. In the event of the charity being wound up the liability in respect of the guarantee is limited to £10 per member of the charity. ## **Fund accounting** General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. ## **Income recognition** All incoming resources are included in the statement of financial activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. ## **Expenditure recognition** Liabilities are recognised as resources expended as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. ## **Irrecoverable VAT** Irrecoverable VAT is charged to the category of resources expended for which it was incurred. 8 ## **Community Spaces Northampton** ## **Notes to the financial statements for the year ended 28 February 2022 - continued** ## 1 **Accounting policies - continued** ## **Pension costs** The charity has contributed to a defined contribution scheme for the benefit of its employees. The costs of contributions are written off against net income in the year they are payable. ## **Depreciation and amortisation** Depreciation has been computed to write off the cost of tangible fixed assets over their expected useful lives on a straight line basis using the following rates: |Office equipment|20% or 10% per annum| |---|---| |Heating systems|10% per annum| ## 2 **Governance costs** |Independent examiner’s fees (see note 7)
Legal and professional fees
**Other costs**

Depreciation
Bank charges
Miscellaneous costs
PRS and PPL licence
Bad debts
Repairs, maintenance and cleaning
Telephone
Power2Change expenditure
Community development - Semilong & Trinity neighbourhood
Office expenses and community development
Insurance
Water
Rent (lease payment)
Heat, light and power

Staff costs (see note 4)|9,867
4,500
5,367
**£**
**2022**
241,061
4,596
575
5,082
5,467
(944)
27,959
4,589
11,934
-
8,636
2,545
1,468
1,728
51,320
116,106
**£**
**2022**|4,500
4,968
**£**
**2021**| |---|---|---| |||9,468| |||4,596
171
4,833
462
201
38,711
3,269
-
8,173
5,438
2,492
28,317
1,728
41,086
91,020
**£**
**2021**| |||230,497| ## 3 **Other costs** 9 ## **Community Spaces Northampton** ## **Notes to the financial statements for the year ended 28 February 2022 - continued** ## 4 **Staff costs** |**Staff costs**||| |---|---|---| |Average number of staff (in addition to trustees)
Employer’s pension contributions
Wages and salaries and social security costs|5
116,106
4,533
111,573
**£**
**2022**|3,953
87,067
**£**
**2021**| |||91,020| |||5| No employees had emoluments in excess of £60,000 (2021: none). ## 5 **Trustees remuneration** The trustees did not receive any remuneration or expenses payments during the year. ## 6 **Pension costs** The company contributes to a defined contribution pension scheme. The assets of the scheme are held separately from those of the company. The pension cost charge represents contributions payable by the company to the fund and amounted to £4,533 during the year. ## 7 **Independent examiner’s fees** |- other
- independent examination
Fees payable to independent examiner:|4,500
3,900
600
**£**
**2022**|3,900
600
**£**
**2021**| |---|---|---| |||4,500| 10 ## **Community Spaces Northampton** ## **Notes to the financial statements for the year ended 28 February 2022 - continued** |8**Tangible fixed assets**
19,811
At 29 February 2021
15,215
At 28 February 2022
**Net book value**
32,674
At 28 February 2022
4,596
Charge for the year
28,078
At 1 March 2021
**Depreciation**
47,889
At 28 February 2022
-
Additions
47,889
At 1 March 2021
**Cost**
**£**
**Equipment**
9**Debtors**
35,867
1,488
Prepayments
34,379
Trade debtors
**£**
**2022**
10**Creditors - amounts falling due within one year**
47,583
15,280
Accruals
32,303
Trade creditors
**£**
**2022**|-
47,889
**£**
**Total**| |---|---| ||47,889| ||4,596
28,078| ||32,674| ||15,215| ||19,811| ||2,504
24,331
**£**
**2021**| ||26,835| ||14,440
46,737
**£**
**2021**| ||61,177| 11 ## **Community Spaces Northampton** ## **Notes to the financial statements for the year ended 28 February 2022 - continued** 11 **Statement of funds** |1**Statement of funds**||||| |---|---|---|---|---| |||**Net**|**Transfer re**|| ||**At**|**incoming**|**reclassify as**|**At**| ||**01/03/2021**|**resources**|**unrestricted**|**28/02/2022**| |||**£**|**£**|**£**| |**Restricted funds**|15,969|(5,057)|-|10,912| |**Unrestricted funds**||||| |General reserve|162,207|(36,774)|-|125,433| |**Total funds**|178,176|(41,831)|-|136,345| The general reserve represents the free funds of the charity which are not designated for specific purposes. The restricted funds at the year end represent the unexpended portion of restricted grants and comprise £937 relating to the Briar Hill Food Bank and Community Hub, £1,500 Covid support relating to Southfields community centre, £300 Covid support relating to Lodge Farm community centre and £8,175 relating to the West Northamptonshire Council STAR Fund. ## 12 **Lease commitments** At the balance sheet date the company had annual commitments under operating leases relating to land and buildings. The total future minimum lease payments are as follows: |- later than five years
- later than one and not later than five years
- not later than one year
Payable:|34,560
25,920
6,912
1,728
**£**
**2022**|27,648
6,912
1,728
**£**
**2021**| |---|---|---| |||36,288| ## 13 **Related party transactions** There were no related party transactions requiring disclosure during the year (2021: none). ## 14 **Contingent liabilities** At the balance sheet date there are potential liabilities arising in respect of unbilled historical water rates charges. These relate to certain unread meters. Accruals have been made in the accounts on the basis of reasonable estimates, but it is possible that there remain unrecorded liabilities, and these cannot be quantified at the time of approval of these accounts.