2021-03-31-accounts - Halton Community Association

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		Page
Report ofthe Trustees	I	to	3
Independent Examiner's Report
Statemeut ofFinancial Activities
Balance Sheet	6	to	7
Notes to the Financial Statements	8	to	17
Detailed Statement ofFinancial Activities	18	to	20

		for the Tear En	ded 31March	2021
					2021	2020
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
		Notes	8	8	f
Income and endowments	from
Donations and legacies		2	3,483		3,483	2,396
Charitable activities
Hall hire			17,171		17,171	59,101
Coffee shop			11,171		11,171	28,582
Pundraising						5,326
CCTV system						3,000
Toilet refurbishment				13,000	13,000	15,000
Early Stages ofParenthood				1,000	1,000
Other trading activities			1,782		1,782	1,821
Investment income			200		200	258
Other income			47,599		47,599
Total			81,406	14,000	95,406	115,484
Expenditure on
Charitable activities
Hall hire			56,039		56,039	59,772
Coffee shop			22,984		22,984	27,535
Early Stages ofParenthood				140	140
Total			79,023	140	79,163	87,307
NET INCOME			2,383	13,860	16,243	28,]77
Transfers between funds		19	28,000	(28,000)
Net movement in funds			30,383	(14,140)	16,243	28,177
Reconciliation offunds
Totalfunds broughtforward			85,767	18,000	103,767	75,590
Total funds carried forward			116,150	3,860	120,010	103,767

						2021	2020
				Unrestricted	Restricted	Total	Total
				funds	funds	funds	funds
			Notes	f.
Fixed assets
Tangible	assets		13	70,404		70,404	20,194
Curmnt	assets
Stocks			14	1,373		1,373	1,412
Debtors			15	7,448		7,448	3,542
Cash at bank		and in hand		49,463	3,860	53,323	84,264
				58,284	3,860	62,144	89,218
Cmditom
Ainounts	fafimg due within one year		16	(3,166)		(3,166)	(5,645)
Net current		assets		55,118	3,860	58,978	83,573
Total assets		less current liabilities		125,522	3,860	129,382	103,767
Creditors
Amounts	falling due afier mom than one year		17	(9372)		(9,372)
NET ASSETS				116,150	3,860	120,010	103,767
Funds			19
Unrestricted		funds				116,150	85,767
Restricted	funds					3,860	18,000
Total funds						120,010	103,767

Donations and legacies
	2021	2020
Knitter Natter	36	109
Luncheon Club	107	1,000
Charities Trust	72	80
Fair Sham Food		192
Camforth Rotary		114
Walking footbalVnetbaII	800	800
Basyfundraising	18	54
Toilet refurbishment	554
Bowling equipment	1,700
Other donations	196	47
	3,483	2,396
Other trading activities
	2021	2020
	f	6
Feed in tariffs	1,773	1,811
Sundry income	9	10
	1,782	1,821
Investment income
	2021	2020
Interest receivable	200	258

Income from	charitab	le activ	ities
				2021	2020
			Activity	6	f.
Grants			Hall hire		1,000
General hire			Hall hire	150	6,688
Pre school and	kids club		Hall hire	12,337	22314
Valley Church			Hall hire	1,300	7,942
Bowling			Hall hire	(27)	622
RSPB			Hall hire		142
Pilates and Tae Kwan		Do	Hall hire	258	3,086
Ball and sequence			HalI hire	(72)	792
Halton Jumors	football		Hall hire	1,618	2,030
Toddlers			Hall hire	25	873
Drummem - Samba Espirito			Hall hire	15	2,411
Enjoy a ball/fun	and flex		Hall hire		1,961
Physiotherapy aromatherapy	and		Hall hire		396
Five-s-side/ball	sports		Hall hire	804	1,879
Ocean Wavers/dance		gmups	Hall hire	134	2,429
Occasional users			Hall hire	6$5	1,009
Pitness gmups Weight Watchers Zumba			Hall hire Hall hire Hall hire	99 (56) (33)	981 336 740
Parish council			Hall hire		230
Lune Valley Voices Emily Broyna Dance Coffee shop income			Hall hire Hall hire Coffee shop	(66) 11,171	525 $15 28,582
Table top and nearly new sales			Fundiuising		345
Bars			Fundraising		2349
Ceilidhs			Fundraising		931
Family fun nights Roller discos			Fundraising Fundraising		381 1,320
Grants			CCTV system		3,000
Grants			Toilet refurbishment	13,000	15,000
Grants			Early Stages ofParenthood	1,000
				42,342	111,009

Grants received, included in the above, are ss follows:
	2021	2020
	6	6
Halton Lune Hydro Camforth Rotary CCTV System Toilet refurbishment	13,000	500 500 3,000 15,000
Early Stages ofParenthood	1,000
	14,000	19,000

							2021	2020
							8
	Business	support grants					21,003
	Job retention			scheme grants			26,513
	Business	intenuption			payment		83
							47,599
7,	Charitable		activities		costs
							Support
						Direct	costs (see
						Costs	note 8)	Totals
						6	6	6
	Hall hire					22,96I	33,078	56,039
	Coffee shop					18,922	4,062	22,984
	Early Stages		ofParenthood			140		140
						42,023	37,140	79.163
8.	Support costs
							Governance
					Management	Finance	costs	Totals
	Hall hbu				32,737	148	193	33,078
	Coffee shop				3,986	16	60	4,062
					36,723	164	253	37,140
9.	Net income/(expenditure)
	Net income/(expenditure)				is stated after charging/(crediting):
							2021	2020
	Depreciation		-	owned assets			5,459	3,564
	Operating	lease rentals					10	10
	Independent		examinef sfee				240	230

11.	Staffcosts
								2021	2020
								8
	Wages snd	salaries						41,450	36,240
	Other pension		costs					588	424
								42,038	36,664
	The average	monthly		number ofemployees			during the year was as follows:
								2021	2020
	Centre manager							1	1
	Cleaners							2	2
	Coffee shop							4	4
	Administration							3	2
								10
	No employees		received emoluments			in excess of$60,000.
12.	Comparatives		forthe statement of			financial activities
							Unrestricted	Restricted	Total
							funds	funds	funds
								6
	Income and endowments				from
	Donations and legacies						2,396		2,396
	Charitable	activities
	Hall hire						59,101		59,101
	Coffee shop						28,582		28,582
	Fundraising						5,326		5,326
	CCTV system							3,000	3,000
	Toilet refurbishment							15,000	15,000
	Other eading		activities				1,821		1,821
	Investment income						258		258
	Total						97,484	18,000	115,484
	Expenditure		on
	Charitable	activities
	Hall hire						59,772		59,772
	Coffee shop						27,535		27,535
	Total						87,307		87,307
	NET INCOME						10,177	18,000	28,177

		for the Year Ended 31March 2	for the Year Ended 31March 2	021
12.	Comparatives	forthe statement offinancial activities - continued
				Unrestricted	Restricted	Total
				funds	funds	funds
					6	6
	Reconciliation	offunds
	Total funds brought		forward	75,590		75,590
	Total funds carried forward			85,767	18,000	103,767
13.	Tangible fixed	assets
				Fixtures,
				fittings
			Short	and	Catering
			leasehold	equipment	equipment	Totals
						f,
	Cost
	At 1 April 2020			4,753	42,118	46,871
	Additions		53,822		1,847	55,669
	At31 March 2021		53,822	4,753	43,965	102,540
	Depreciation
	At 1April 2020			2,733	23,944	26,677
	Charge for year		2,153	303	3,003	5,459
	At 31March 2021		2,153	3,036	26,947	32,136
	Net book value
	At 31March 2021		51,669	1,717	17,0]8	70,404
	At 31March 2020			2,020	18,174	20,194
14.	Stocks
					2021	2020
					8
	Barstock				215	359
	Coffee shop stock				1,158	1,053
					1,373	1,412

		for the Year Ended 31March 2021
15.	Debtors: amounts	falgag due within one year
			2021	2020
	Trade debtors		4,206	39
	Prepayments and accrued income		3.242	3,503
			7,448	3,542
16.	Creditors: amounts	falling due withia one year
			2021	2020
			f.	6
	Bank loans and overdrafis (see note 18)		629
	Trade creditors		822	155
	Deposits in advance		993	1,228
	Accruals and deferred income		722	4,262
			3,166	5,645
17.	Creditors: amounts	falling due after more than one year
			2021	2020
			6
	Bank loans (see note	18)	9,372
18.	Loans
	Ao analysis ofthe inaturity ofloans is given below:
			2021	2020
	Amounts faHing due	within one year on demand:
	Bank loans		629
	Amounts falling between one and twc years:
	Bank loans		1,917
	Amounts palling due	between two and five years:
	Bank loans		6,048
	Amounts falling due	in more than five years:
	Repayable by instalments:
	Bank loans		1,407

					Net	Transfers
					movement	between	At
				At I/4/20	in funds	funds	31/3/21
				6		f	f
Unrestricted	funds
General fund				60,767	2,383	33,000	96,150
Maintenance	fund			25,000		(5,000)	20,000
				85,767	2)383	28,000	116,150
Restricted funds
CCTV System				3,000			3,000
Toilet reRrbishment				15,000	13,000	(28,000)
Early Stages ofParenthood					860
				18,000	13,860	(28,000)	3,860
TOTAL FUNDS				103,767	16,243		120,010
Net movement	in funds, included		in the above	are as follows:
					Incoming	Resources	Movement
					resources	expended	in funds
					6		6
Unrestricted	funds
General fund					81,406	(79,023)	2,383
Restricted funds
Toilet refurbishment					13,000		13,000
Early Stages ofParenthood					1,000	(140)	860
					14,000	(140)	13,860
TOTAL FUNDS					95,406	(79,163)	16,243
Comparatives	for movement	in	funds

			Net
			movement	At
		At I/4/I 9	in funds	31/3/20
		f
Unrestricted	funds
General fund		50,590	10,177	60,767
Maintenance	fund	25,000		25,000
		75,590	10,177	85,767
Restricted funds
CCTV System			3,000	3,000
Toilet refurbishment			15,000	15,000
			18,000	]8,000
TOTAL FUNDS		75,590	28,177	103,767

		Incoming	Resources	Movement
		resounxs	expended	in funds
		8
Uarestricted	funds
General fund		97,484	(87,307)	10,177
Restricted funds
CCTV System		3,000		3,000
Toilet refurbishment		15,000		15,000
		18,000		18,000
TOTAL FUNDS		115,484	(87,307)	28,177

				Net	Transfers	Transfers
				movement		between		At
			At I/4/19	in funds		funds	31/3/21
				6		f.
Unrestricted	funds
General fund			50,590	12,560		33,000		96,150
Maintenance	fund		25,000			(5,000)		20,000
			75,590	12„560		28,000	116,150
Restricted funds
CCTV System				3,000				3,000
Toilet refurbishment				28,000		(28,000)
Early Stages	ofParenthood			860				860
				31,860		(28,000)		3,860
TOTALFUNDS			75,590	44,420			120,010
A cununt year 12 months		and prior year 12 months	combined	net movement	in funds,	included	in the	above
as follows:
				Incoming	Resources		Movement
				resources	expended		in funds
				f.
Unrestricted	funds
General fund				178,890	(166,330)			12,560
Restricted funds
CCTV System				3,000				3,000
Toilet refurbishment				28,000				28,000
Early Stages	ofParenthood			1,000		(140)		860
				32,000		(140)		31,860
TOTAL FUNDS				210,890	(166,470)			44,420