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2023-03-31-accounts

INDEX Page
Legal and Administrative Information
Report ofthe Directors 2-8
Independent
Examiner's
Report
Statement
of Financial
Activities 10
Balance Sheet
Accounting
Policies
12
Notes to the Accounts 13-15

Company Number: 8391210
Registered Charity Number: 1151292
Board ofDirectors: Board ofDirectors: Board ofDirectors: Mr A.R.Skinner —Financial —Financial Director
Miss G.L. Lewis Chairperson from 24'" May 2022
Mr M.E.J.Brown
Mrs R.Malcomson-Smith from 24'" May 2022
Company Secretary: Mr A. R.Skinner
Registered Office: 2 Wheatfield
Road South
Northampton
NN3 2HH
Independent examiner: Ileana Culpeck MAAT
10Woodhall Close
Northampton
NN4 9UB
Bankers: Co-operative
Bank PLC
PO Box250
Skelmersd ale
WN8 6WT
Solicitors: Toilers LLP
1,Waterside
Way
Bedford Road
Northampton
NN4 7XD

FORTHE YEAR ENDED 31 FORTHE YEAR ENDED 31 MARCH 2023
Notes Unrestricted Restricted Total Unrestricted Restricted Total
2023 2022
6 6 E 6 E 6
Income and endowments from:
Donations
and legacies
Charitable
Activities
72
53,221
11,587
9,775
11,659
62,996
16,128
35,559
1,750
15,743
17,87&
51,302
Investments 772 772 360 360
Other
Total income and endowments 54,065 21,362 75,427 52,047 17,493 69,540
Expenditure
on:
Raising Funds
Charitable
Activities
72,635 20,003 92,638 60,074 13,477 73,551
Other
Total Expenditure 72,635 20,003 92,638 60,074 13,477 73551
Transfer between
funds
Net movement
in funds
(18,570) 1,359 (17,211) (8,027) 4,016 (4,011)
Total funds brought forward
Total funds brought forward
held by Groups
held by NACA
100,260 4,039
8,638
4,039
108,898

108,287
3,048
5,613
3,048
113,900
Total funds carried forward 81690 14036 95726 100260 12677 112937

Format
The company has taken advantage
ofthe provisions
ofthe Companies
Act 2006 and presented
an income and expenditure
account
in the form ofa Statement
ofFinancial
Activities on the grounds account in that itenables the financial statements
to show atrue and fair view ofthe result for the year.
Fixed Assets
Depreciation
is calculated to write down the cost ofall tangible
fixed assets. The depreciation is calculated as 20% per
annum,
straight
line method.
Short life assets over 2years
Stocks
Any stocks ofcleaning materials
and stationery
held are valued at cost.
Incoming Resources
Income is brought
into account on a receivable
basis.
Investment
Income
Interest is brought
into account on a receivable
basis.
Gifts in Kind and Donated Services and Facilities
Gifts in kind, donated facilities and voluntary
help, are not included
in the financial statements since it is not
considered
practical to quantify such income.
Resources Expended
Expenditure
is stated inclusive ofvalue added
tax, and brought into account in the year in which it is due.
Group Funds
Group Funds are included
in the consolidated
accounts. As all funds relate to specific groups they are
considered
to be restricted.
Designated
Funds
Designated
funds —these are funds set aside by the trustees out ofunrestricted
funds
for specific future
purposes
or projects
Reserves
The current reserve policy is to maintain
sufficient cash flow for known commitments,
and the replacement
ofcertain assets.
Risk
The Directors/Board
ofTrustees do not believe
the organisation is subject to any substantial risk beyond
those disclosed
in the Annual
Report and Accounts.
The organisation
has insurance
to protect it in
the case ofa claim.
NOTES NOTES TO THE ACCOUNTS
Unrestricted Restricted Tot
i
Total
2023 2022
Note 1 Charitable Activities E 6 6
Storage
Subscriptions
Other Social Events
364
10
273
364
10
273
82
35
63
Outings
Room Hire
51,753 51,753 32,810
Sundry
Groups
Canteen
187
634
9,775 187
9,775
634
1,549
15,743
1,020
53221 9775 62996 51302
Note 2 Charitable
Activities
Employment
Costs
Printing,
postage, stationery
Telephones
Subscriptions
donations
and presentations
Rates and water rates
36,426
936
1,704
646
695
394 36,820
936
1,704
646
695
25,633
1,088
1,850
40
657
Heating
and electricity
11,495 11,495 7,160
Marketing,
publicity
Insurance
322
864
322
864
819
Leasehold
Rent
240 240 240
Repairs and renewals
Cleaning
expenses
4,053
3,400
8,021 12,074
3,400
4,933
2,884
Outings
Social Events
1,055 1,055 1,151
Groups Expenses
Sundryexpenses
Canteen Purchases
277
668
11,206
382
11,206
659
668
13,477
1,161
696
Governance
Costs
General expenses-
Professional
Fees
(incl payroll charges) 1,010
2,039
1,010
2,039
701
5,758
independent
Examination
Depreciation
813
5,992
72635
20003 813
5,992
92638
641
4,662
3551
hlote 3 Employment
costs
Gross salades
36,048 394 36,442 25,418
Employer
N
l
Employer
Pension
244 244 197
DBSChecks
Travel
Training 134
36426
394 134
36820
18
25633
There are no employees being paid in excess of660,000 per annum.

NOTES TO THE ACCOUNTS
Note 8 Designated
Funds
Designated
funds
are funds set aside by the trustees out of unrestricted funds for a
specific purpose.
Balance at llllovement Movement Transfer Balance
01.04.22 In Out 31.03.23
F. F E E
Building refurbishment
provision
7500 7500
West Northants
Council own
the building, but fitting out the building for use is the responsibility ofthe NACA.
The building
fund
has been designated by the trustees to cover fitting out any new building or ifthe expected
development
does
not take place refurbish the old building.
Note 9 Restricted Funds Balance at Movement Movement Transfer Balance
01.04.22 In Out 31.03.23
Tigers 8Cubs Childminding
Craft Group
Group 10
13
392 (361) 41
13
Phoenix Club 1,044 175 (1,219)
Over 55's 297 297
Table Tennis Fund 1,126 1,072 (600) 1,598
Railway Group Fund 23 23
Youth Group Fund 483 559 (796) 246
Acorns Playgroup 19 (10) 9
Folk Dancers 51 51
Xmas Day 671 672
Canteen Welfare Fund 5 (5)
Northampton
Town Council
1,000 1,700 (1,000) 1,700
Rank Org. Pebble grant 750 (750)
Bowls Group Fund 4,163 3,706 (4,502) 3,367
Over 50's Keep Fit 126 2,590 (2,275) 441
Sunny Smiles 32 32
Camera Club 1,991 1,073 (924) 2,140
Art Group 873 207 (514) 566
B8Q Foundation; Neighbourly Team 5,000 (5,000)
Hope Centre 1,607 (87) 1,520
Local Giving 500 (500)
Peak Enpower: Garden Grant 280 280
WPD Community Matters 2,500 1,460 1,040
12677 21 362 20003 14036
Held by NACA for Groups
Funds held by Groups
8,638
4,039
13677
10,113
3,923
14636