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← Hanham Community Centre

2024-03-31-accounts

HANHAM COMMUNITY CENTRE

Charity Number 1152575

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR

Financial Year Ending 31 MARCH 2024

118-124 High Street Hanham Bristol BS15 3EJ

www.hanhamcentre.org

Hanham Community Centre is a Charitable Incorporated Organisation (CIO)

HANHAM COMMUNITY CENTRE

ANNUAL REPORT AND FINANCIAL STATEMENTS YEAR ENDING 31 MARCH 2024

CONTENT Page
Trustees Annual Report 1-6
Independent Examiner’s Report to the Trustees 7
Statement of Financial Activities (SOFA) 8
Balance Sheet 9
Notes to the financial statements 10-12
Detailed Income and Expenditure Account 13

HANHAM COMMUNITY CENTRE

TRUSTEES ANNUAL REPORT

YEAR ENDING 31 MARCH 2024

The Trustees have pleasure in presenting this report and the unaudited financial statements of the Charity for the year ended 31 March 2024. As described the Charity's Trustees are responsible for the preparation of financial statements.

1. Responsibilities of the Trustees

The Charities Act 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 charity at the end of the year and of the surplus or deficiency for the year then ended.

In preparing those financial statements, the Trustees are required to select suitable accounting policies, as described on page 10, and then apply them on a consistent basis, making judgements and estimates that are prudent and reasonable. They must also prepare the financial statements on the ‘going concern’ basis unless it is inappropriate to presume that the Charity will continue in business.

The Trustees are responsible for keeping proper accounting records which disclose, with reasonable accuracy at any time, the financial position of the Charity and to enable them to ensure that the financial statements comply with the Charities Act 1993. The Trustees are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

2. Background & Governing Document

The Charity is a local community association established following WWII and governed by a Trust Deed dated 20/5/1945. Since then, it has developed in membership, facilities and activities but has remained a focal point in the community. Located on the outskirts of Bristol (in the county of South Gloucestershire) it is now surrounded by local development which has taken it from a rural to urban environment. This has changed the nature of both the activities and the membership. The centre is located on a main site with a separate sports ground about 1 mile away. The Governing Document was completely revised on 2000, and from 1[st] April 2009 the centre operates under the working name of ‘Hanham Community Centre’. In 2013 it registered this name as a new Charitable Incorporated Organisation (CIO), closing the old “Hanham Community Centre” charity. The current Constitution is dated 8[th] February 2018. In 2016 the Trustees formalised the Social Club as an independent trading company, wholly owned by charity.

3. Professional Advisors

Bankers Independent Examiner Solicitor NatWest Bank Victoria Hicks Harris & Harris 90 Regent Street 28 Brunel Close 11 Stoney Street Kingswood Bridgeyate Frome Bristol Bristol Somerset BS16 8HS BS30 5BB BA11 1BU

4. Objectives

The objectives of the Charity, as stated in the CIO governing document are:

1

And the Charity shall be non-party in politics and non-sectarian in religion. The area of benefit (“area of benefit”) shall be Hanham and the surrounding district.

5. Vision & Mission

(a) Our Vision Statement is:

“To be a welcoming, community focused organisation; providing a place where people can flourish and enhance the community. We see a future that is sustainable, well managed and developing; through a family focused centre which is available-when-wanted, thriving, and well utilised; and provides the facilities and activities that are needed”.

(b) Our Values are:

(c) Our Mission Statement is:

“To provide a clean, safe and welcoming venue to the community, which through its facilities and activities shall allow people to learn, develop skills, socialise and gain friendships’

This has been developed into a number of specific strategic objectives:

6. The Board of Trustees

Details of the current membership of the Board of Trustees, the officers and the extant subcommittees are as listed at Annex A. The method of appointment of Trustees is detailed in the current governing document.

FY2023/24 has also been a challenging year after COVID-19. The centre lost a lot of activities following COVID and has not as yet been able to replace them with new activities – though we continue to advertise and have had good progress this year. Expenditure has also risen with increased labour and fuel costs. A survey of similar local community centres indicated we could not increase rental charges further, and this is reflected in some groups moving elsewhere. We have reduced costs further and promote the centre to increase revenue and have had an energy assessment to look at further savings. The BATS bar income is growing due to increase sports via Sky Sports.

So, on that basis - the centre is just about stable, with a nominal annual income figure of £162k, and a deficit of £22k (Noting this includes £3k of fund surplus from sections and the Development Fund, without which would have been a £25k deficit). This gives a total charity fund of £554k. Membership increased to £18 pa with approx. 408 members. The centre relies heavily on the Charity Trustees and volunteers for fund raising. We have a core staff of eight with a number of casual staff, as such the centre has a written Health and Safety Policy. The majority of our income is through our own fundraising and the hiring of our facilities (for parties and community activities etc).

7. Policies

(a) Reserves Policy

The Trustees have set a Reserves Policy which requires:

2

The Current level of Free General Reserves is £XXXXX, which is at an acceptable level to provide 9 months core activity taking into account risks associated with each stream of income and expenditure being different from that budgeted, planning activity level, and the organisation’s commitments.

(b) Public Benefit Statement

In terms of PB1, public benefit requirement, the Trustees have outlined the mission, objectives (purpose) and achievements of the charity and believe they have clearly defined what the public benefits delivered are, predominantly in terms of the charitable purpose described as:

In terms of public benefit relating to running (PB2) and reporting (PB3) the Trustees can confirm they have complied with their duty to have due regard to the commission's public benefit guidance when exercising any powers or duties to which the guidance is relevant and reported herein.

==> picture [413 x 180] intentionally omitted <==

----- Start of picture text -----
The Cornerstones of our Services and Operation
TO PARTICIPATE IN TO SUPPORT OTHERS
Activities where the community can Those activities that offer support to the
come and participate. community and those who need us.
Table Top Sales, Craft Events, Art Coffee Mornings, Clinic(s), History, Pregnancy
Exhibitions & Entertainment - Plays, Pantos Yoga, WI and Carers
and other shows, Parish and community
meetings, and being a Trustee or Volunteer
TO SHARE INTERESTS TO MARK EVENTS
As a place to share interests, interact A place where people can meet with their
and learn from others. friends and mark life’s events!
Short Mat Bowls & Line Dance, Bridge, Births, Birthdays, Engagements, Weddings,
Cricket & Tennis, Snooker, Chess & Drama, Anniversaries, Funeral Receptions, Family Parties
Art Classes, Dance Classes & Keep Fit, and and Children’s Parties etc.
in the lounge bar – pool, TV, Crib, darts
----- End of picture text -----

8. Activities

The Charity normally offers a wide range of activities to support the local community and would continue to advertise for new activities. In this period we had reduced activities. To give an idea of what we would normally offer is as follow:

Short Mat Bowls
Hanham Art Club
Womens Institute
Pilates
Jive Dance Classes
Yoga
3D Dance
Brushstokes Art Group
Amateur Drama
Pregnancy Yoga
Bouncing Bobbins		 Tennis Club
Zumba
Zumba Gold
Coffee Morning
Art Classes
Zumba Chair
In Stitches
Carers Support Group
Hearoic
Snooker
Bridge		 Judo
Line Dancing
Social Club
Post Natal Yoga
Hanham History
Cricket Club
Hanham Cadet Force
Flow Yoga
Chess
AmDram Youth

Those underlined are either centre sections or centre organised activities. Whilst the facilities are utilised fully in the evenings the Trustees continue to develop the usage during the daytime.

3

9. Achievements

The main achievements and activities over this year are as follows:

(a) Management and Governance

(b) Maintenance and Improvements

(c) Activities & Community Engagement

10. Issues & Risks

11. Future Developments Projects

Whilst this report is strictly for the period 1[st] Apr 23 until 31[st] March 24, this section is more akin to a Business Plan for the forthcoming year. The Trustees would normally revise the Strategic Plan in April, however given the global situation with the unknown COVID-19 pandemic this did not take place again this period. As such the details below remain unchanged.

Based on the 2019 review, the overall strategy remains generally unchanged. The shorter-term focus will be on modernising the older parts of the Centre, while trying to increase the overall utilisation of the existing facilities and reduce energy costs.

4

“ Communicate to enable focused Modernisation and Utilisation ”

Medium Term Aims and Objectives

Theme: Resource Management Theme: Enabling Processes RM1 – Apply for Grants EP1 – Gain customer feedback ~~RM2 – Focus parking for users~~ EP2 – Gain staff feedback RM3 – Monitor and improve utilisation EP3 – Focus on Internal communications RM4 – Reduce costs – monitor utilities and visitor EP4 – Know Needs (of users) numbers. Theme: Working Together Theme: Customer (Public) Benefits WT1 – Develop Strategic Plan CB1 – Advertise Services WT2 – Agree Annual Objectives CB2 – Modernise Building WT3 – State Vision, Mission and Values to all CB3 – Communicate Vision WT4 – Share ‘common purpose’ CB4 – Re-focus on key facilities

12. Declaration

I declare, in my capacity of Charity Trustee, that:

Signature

Full Name: Kevin Michael Lawrence Position: Chairman Date: Nov 2024

5

Annex A

Structure, Membership and Organisation of Committees

Officers

The officers of the Charity (at 31 Mar 24) are:

Chairman Mr K Lawrence Vice Chairman Mr J Lambourne Administrator Miss D Coles

Charity Trustees

The Charity Trustees (at 31 Mar 24) are:

Mr K Lawrence Mr J Lambourne Mr C Nunn

Committees and Sub-Committees

The Board of Trustees (executive committee) is composed of all Charity Trustees; and exofficio Trustees (currently limited to the Designated Premises Supervisor). The meeting is also attended by a representative of the South Gloucestershire Council or local Parish Council. The Board meets on a monthly basis. Additional meetings and sub-committees are held as needed to support particular activities – such as the Budget.

6

HANHAM COMMUNITY CENTRE

INDEPENDENT EXAMINERS REPORT

YEAR ENDING 31 MARCH 2024

INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES

I report on the unaudited accounts of the charity for the year ending 31 March 2024 set out on pages 8 – 14.

RESPECTIVE RESPONSIBILITIES OF THE TRUSTEES AND EXAMINER

As the Charity Trustees you are responsible for the preparation of the accounts; you consider that the audit requirement of section 43(2) of the Charities Act 1993 does not apply. It is my responsibility to state, on the basis of the procedures specified in the General Directions given by the Charities Commissioners under section 43(7)(b) of the Act, whether particular matters have come to my attention.

BASIS OF INDEPENDENT EXAMINERS REPORT

My examination was carried out in accordance with the general directions given by the Charities Commissioner. An independent examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently we do not express an audit opinion on the view given by the accounts.

INDEPENDENT EXAMINERS STATEMENT

In connection with my examination, no matter has come to our attention:

have not been met, or

28 Brunel Close Bridgeyate Bristol BS30 5BB

Victoria Hicks LLB(Hons), CPFA, CiLCA Independent Examiner

Dec 2024

7

HANHAM COMMUNITY CENTRE

STATEMENT OF FINANCIAL ACTIVITY

YEAR ENDED 31 MARCH 2024

Notes
2024
£
INCOME RESOURCES
Donations
-
Income from charitable trading activities
161,569.85
Income from non-charitable trading activities
153.33
──────────
TOTAL INCOMING RESOURCES
161,723.18
──────────
RESOURCES EXPENDED
1
Direct charitable expenditure
2
175,680.74
Fundraising and publicity
1,013.41
Management and administration
3
6,685.77
──────────
TOTAL RESOURCES EXPENDED
4
183,379.92
──────────
NET (OUTGOING)/INCOMING RESOURCES FOR THE YEAR
-21,656.74
══════════
Allocated in the Year
General Fund
-23,953.92
Development Fund
2,297.18
──────────
-21,656.74
══════════
MOVEMENT IN FUNDS
General Fund:-
Balance b/fwd
546,986.92
Surplus for the year
-24,187.71
──────────
Balance c/fwd
522,799.21
Development Fund:-
Balance b/fwd
28,597.80
Surplus for the year
2,530.97
──────────
Balance c/fwd
31,128.77
──────────
Total Unrestricted Fund Balance c/fwd
14/15
553,927.98
══════════		 2023
£
-
156,311.78
49.98
──────────
156,361.76
──────────
143,369.54
1,166.25
10,418.60
──────────
154,954.39
──────────
1,407.37
══════════
-889.81
2,297.18
──────────
1,407.37
══════════
547,876.73
-889.81
──────────
546,986.92
26,300.62
2,297.18
──────────
28,597.80
──────────
575,584.72
══════════

All movements are in Unrestricted Funds

8

HANHAM COMMUNITY CENTRE

BALANCE SHEET

YEAR ENDING 31 MARCH 2024

£
£
FIXED ASSETS
Tangible assets
5
422,893.54
CURRENT ASSETS
Stocks
6
570.72
Debtors
7
5,743.72
Cash at bank and in hand
8
130,445.40
───────────
136,759.84
CREDITORS: Amounts falling due
within one year
9 (5,725.40)
───────────
131,034.44
───────────
TOTAL ASSETS LESS CURRENT
LIABILITIES
553,927.98
CREDITORS: Amounts falling due
after more than one year
10
0.00
───────────
553,927.98
══════════
UNRESTRICTED FUNDS
General Fund
522,799.21
Development Fund
31,128.77
───────────
TOTAL FUNDS
553,927.98
══════════
2024
NET ASSETS
NET CURRENT LIABILITIES		 2023
£
425,623.86
1,410.07
2,504.50
153,590.70
───────────
157,505.27
(7,375.19)
───────────
150,130.08
───────────
575,753.94
0.00
───────────
575,753.94
══════════
547,156.14
28,597.80
───────────
575,753.94
══════════

These financial statements were approved and signed by the members of the committee in Oct 2024

Mr K M Lawrence

Signed on behalf of the Trustees

9

HANHAM COMMUNITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024

1. ACCOUNTING POLICIES

Basis of Accounting

The financial statements have been prepared under the historical cost convention, and in accordance with applicable accounting standards and the Statement of Recommended Practice on accounting by charities (SORP 2005).

Depreciation

Depreciation is calculated so as to write off the cost of an asset over the useful economic life of that asset as follows:

Property

The premises are shown at their 1995 professional valuation as instigated by the Centre's bank for the purpose of providing security against borrowings

Office Equipment, Furniture and Fitting and Sports Field Equipment

These are shown at their written down value as estimated by the Centre's Treasurer and are subject to depreciation on a straight-line basis over the expected useful life of the particular asset.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

2024
£
2. DIRECT CHARTIABLE EXPENDITURE
Provision of Charitable Services
175,680.74
════════
3. MANAGEMENT AND ADMINISTRATION
Office costs
3,590.50
Accountancy fees
100.00
Personnel fees
0.00
Legal and professional
-1,623.61
Interest payable (inc Bank charges)
1,178.56
Depreciation
3,440.32
────────
6,685.77
════════
4. TOTAL RESOURCES EXPENDED
Staff
costs
Depreciation
Other costs
Total 2024
£
£
£
£
Direct charitable expenditure
110,952.75
-
64,727.99
175,680.74
Fundraising and publicity
-
-
1,013.41
1,013.41
Management and administration
-
3,440.32
3,245.45
6,685.77
────────
───────
────────
──────────
110,952.75
3,440.32
68,986.85
183,379.92
════════
═══════
════════
══════════
The aggregate payroll costs were:
Wages and salaries
107,777.38
Social security Costs (NIC)
3,175.37
──────────
110,952.75
══════════
Other Costs:
Premises
63,761.61
Professional Fees
-1,523.61
Other
6,748.85
────────
68,986.85
════════
Particulars of employees:
The average number of staff employed by the charity
No
during the financial year amounted to:
7		 2023
£
143,370
════════
3,967
100
0
1624
960
3,769
────────
10,419
════════
Total
2023
£
143.369.54
1,166
10,419
──────────
154,954
══════════
97,773
3,175
──────────
100,949
══════════
41,045
1,724
7,468
────────
50,237
════════
No
7

10

TANGIBLE ASSETS
Community
Centre
Buildings
Sports
Ground
Equipment
Total
£
£
£
£
COST
At 1 April 2023
300,000.00
57,000.00
211,588.65
568,588.65
Additions
-
-
710.00
710.00
Disposals
-
-
-
0.00
──────────
────────
────────
──────────
At 31 March 2024
300,000.00
57,000.00
212,298.65
569,298.65
══════════
════════
════════
══════════
DEPRECIATION
Depreciation At 1 April 2023
-
-
142,964.79
142,964.79
Depreciation Charge
-
-
3,440.32
3,440.32
─────
─────
───────
───────
At 31 March 2024
0
0
146,405.11
146,405.11
═════
═════
═══════
═══════
NET BOOK VALUE
At 31 March 2024
300,000.00
57,000.00
65,893.54
422,893.54
══════════
════════
════════
══════════
At 31 March 2023
300,000.00
57,000.00
68,623.86
425,623.86
══════════
════════
════════
══════════
2024
STOCK
£
Stock
570.72
═════
DEBTORS
Trade debtors
7561.72
Prepayments and accrued income
-1818.00
═══════
5743.72
CASH AT BANK AND IN HAND
Current Account
26906.65
Cash in Hand (HCC)
2400.55
Cash in Hand (Sections)
58445.16
Development Fund
31128.77
Reserve Account
11564.27
═══════
130445.40
CREDITORS Amounts falling due within one year
Bank loans and overdrafts
0.00
Letting deposits
3715.00
Social Security Creditor
0.00
Trade Creditors
1011.95
Accruals
418.75
Other Creditors
579.70
────────
5725.40
════════
CREDITORS Amounts falling due after more than one year
Bank loans and overdrafts
0.00
════════		 2023
£
1410
═════
2940
-435
═══════
2505
53462.09
2112.40
58007.47
28597.80
11410.94
═══════
153590.70
0.00
3715.00
0.00
1089.92
418.75
2151.52
────────
7375.19
════════
0
════════

5. TANGIBLE ASSETS

6. STOCK

7. DEBTORS Trade debtors Prepayments and accrued income 8. CASH AT BANK AND IN HAND

9. CREDITORS Amounts falling due within one year

10. CREDITORS Amounts falling due after more than one year

11

**11. ** SECTION ACCOUNTS*
Income Expenditure Funds Held Contribution Contribution
2024 2024 2024 2024* 2023
Bridge Club 2,159.00 2,066.49 975.65 1,650.00 1,525.00
Brush strokes Art Club 1,595.00 1,650.00 89.41 1,595.00 1,528.00
Chess Club 380.00 380.00 422.27 380.00 380.00
Cricket Club 20,356.40 25,289.33 9,459.44 2,425.50 2,650.00
Drama Club (Hanham Players) 12,251.40 12,973.07 25,632.28 3,152.50 2,940.00
Snooker Club 5,383.00 4,267.26 2,304.01 4,253.00 2,971.00
Tennis Club 13,438.44 7,563.75 19,562.10 2,770.00 2,520.00
Other 0.00 0.00
55,563.24 54,189.90 58,445.16 16,226.00 14,514.00
Funds held 2023 58,007.47
* Taken from section accounts 21/22
Fund Change 437.69
Income Expenditure Funds Held Projects
Funded
Development Fund 6,265.90 1,929.00 31,128.77 0.00
Funds held 2023 28,597.80
**12. ** TRADING FUNDS
Total Income Expenditure Funds Held Contribution Contribution
2024 2024 2024 (NCA) 2024 2023
(inc COGS)
HCC Bar and Trading Svr Ltd 152,957.80 143,529.02 30,720.49 25,200.00 30,068.43
Funds held 2023 21,291.71
13. CHARITABLE GRANTS (Paid directly from Grant Body) 2024 2023
None 0 0
0
════════ ════════
0 0
**14. ** ANALYSIS OF NET ASSETS IN UNRESTRICTED FUNDS
£ £ £
Tangible fixed
assets		 Other net
assets		 Total
Unrestricted funds (31/3/24) 422,893.54 131,203.66 554,097.20
Unrestricted funds (31/3/23) 425,623.86 150,130.08 575,753.94

12

HANHAM COMMUNITY CENTRE

DETAILED STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDING 31 MARCH 2024

YEAR ENDING 31 MARCH 2024
INCOME
Donations
Development Fund ( Net Income )
General/Late Section payments
Activities
Centre Sections Contributions
Surplus/Deficit of Sections
Membership
Centre Lettings
Rents Received
Social Club (inc SG Surplus)
Interest Income
Misc Income
TOTAL INCOME
DIRECT CHARITABLE EXPENDITURE
Wages and salaries
Rates & water
Light and heat
Insurance
Repairs and maintenance
Waste Disposal
H&S and Security
Cleaning Materials
Activities
Sundry Costs (DCC)
Licences & Subs (Theatre, PRS, PPL)
Sports Ground Rates, Water & Waste
Sports Ground Electricity
New Projects
Miscellanous/General
FUNDRAISING AND PUBLICITY
Advertising costs
MANAGEMENT AND ADMINISTRATION
Telephone
Office Supplies
Photocopier
Information Systems
Legal fees
Accountant/Auditor fees
Personnel fees
Bank Charges
Depreciation of fixed assets
INTEREST PAYABLE
Bank interest payable
Interest on other loans
TOTAL EXPENDITURE
NET (Deficit)/SURPLUS
Other Expenditure
Sports Ground Projects
Final Net Deficit/Surplus		 £
£
0.00
2,530.97
0.00
5575.41
16736.78
437.69
6112.50
102173.15
110.25
27159.71
153.33
733.39
161723.18
110952.75
2202.08
33028.54
7430.50
5965.84
2252.66
738.03
4870.39
428.32
683.50
2018.78
1764.26
2807.03
119.98
418.08
175680.74
1013.41
809.95
395.91
1171.73
1212.91
-1623.61
100.00
0.00
1178.56
3440.32
6685.77
0.00
0.00
0.00
183379.92
-21656.74
0.00
0.00
-21656.74
2024		 2023
£
110952.75
2202.08
33028.54
7430.50
5965.84
2252.66
738.03
4870.39
428.32
683.50
2018.78
1764.26
2807.03
119.98
418.08
809.95
395.91
1171.73
1212.91
-1623.61
100.00
0.00
1178.56
3440.32
0.00
0.00
0.00		 £
0.00
2,297.18
0.00
5255.37
14066.60
11768.67
3342.00
88187.38
115.50
30068.43
49.98
1210.65
156361.76
100948.85
3264.62
13753.91
6826.34
4077.68
1848.94
512.50
3991.39
376.35
1375.69
1546.58
1181.03
2666.37
276.00
723.29
143369.54
1166.25
739.14
457.24
1880.46
889.87
1623.61
100.00
0.00
959.68
3768.60
10418.60
0.00
0.00
0.00
154954.39
1,407.37
0.00
0.00
1,407.37

This page does not form part of the statutory financial statements

13