Broughton Community Action Registered Charity number: 1153342
End of Year Financial Statements
Year ending 31[st] December 2021
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REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021
The Trustees present their report with the financial statements of the charity for the year ended 31 December 2021. The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities (the FRSSE) (effective 1 January 2015).
REFERENCE AND ADMINISTRATIVE DETAILS
Name of the Charity and any other name by which a charity makes itself known Broughton Community Action operating as more[+] community coffee shop. Registered Charity number: 1153342
more[+ ]
36 Parton Road Aylesbury Buckinghamshire HP20 1NG
Charity Trustees Susan Becker (Secretary) – Appointed until 16[th] November 2023 Joseph Deane – ex-officio Mark Harper (Chairman) – Appointed until 16[th] November 2023 Chris Medley (Treasurer) – Appointed until 18th October 2024 David Thompson – Appointed until 16[th] November 2023 Julia Wheeler –Appointed until 23[rd] March 2024 Rev. Phil White – ex-officio
Independent Examiner
Agnieszka Białostocka, MAAT 11 Chaplin Grove Crownhill Milton Keynes MK8 0DQ
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is established as a Charitable Incorporated Organisation under a constitution adopted on 12[th] August 2013. The Trustees are responsible for the management and administration of the charity. The day-to-day running of the charity is delegated to a Charity Administrator, who is an employee of the charity, and our volunteer shift leaders.
Organisational Structure
Broughton Community Action was established by Broughton Church which is a parish within the Anglican Diocese of Oxford. Trustees include the Vicar and both Churchwardens who are ex-officio by virtue of their position within the church. There must be not less than two nor more than six appointed trustees. At least two of the appointed trustees must be members of the Parochial Church Council. During 2021 there was one part-time Charity Administrator and a cleaner who comes in after hours on days the café is open.
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Recruitment and Appointment of new Charity Trustees
Under the constitution new members are appointed to fill vacancies by the Trustees. Induction of new members to the work of the charity is carried out by the Chairman, Charity Administrator, and other Trustees as appropriate.
Risk Management
The Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against these risks.
Currently we have a practical approach to Risk Management so that, in the event of a major event, the charity could continue to operate in accordance with the charity’s objectives.
The charity has robust procedures in place to ensure we observe best practice in relation to Health and Safety with particular emphasis on food hygiene and currently have a 5-star rating following an inspection by Environmental Health. We also have in place procedures to minimise the risk of major fraud or error and regularly review further risks including financial, operations, safeguarding, data protection and environmental risks.
The Trustees have paid due regard to the Charity Commission guidance on public benefit issued 14[th] February 2014.
OBJECTIVES AND ACTIVITIES
The constitution specifies that the objectives of the charity are:
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To benefit the residents of Broughton, Aylesbury and the surrounding neighbourhood and to provide facilities for individuals who have need of such facilities by reason of their youth, age, infirmity or disablement, financial hardship or social and economic circumstances or for the public at large without distinction of sex, sexual orientation, race or of political, religious or other opinions in the interests of social welfare and with the objective of improving the quality of life for the residents.
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To advance the Christian faith amongst the people of Broughton, Aylesbury and the surrounding area.
Charitable activities
Because of the constraints imposed by the Covid-19 regulations, the opening hours had to be reduced and the numbers allowed on the premises were severely reduced. When permitted, the café opened to the public for three mornings a week. It has proved to be a valuable and popular venue for local people to meet up after the isolation of government lockdowns. To meet the demands that arose when we reopened, there is a dedicated team of volunteers and shift leaders who work very hard to provide a safe, welcoming atmosphere and excellent service. Visitors to the café continue to comment on the friendliness of staff and their willingness to take time to listen.
The trustees of Broughton Community Action are very grateful to Jamie Speer and the team of volunteers for their work in ensuring the charity has continued to operate when regulations allowed. We also thank the volunteers who have moved on during the year, after working so hard to help establish the place of the charity in the community, as well as the new people who have joined us. In particular we thank Jamie who is moving on to a new job in early 2022.
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In the second half of the year some of the regular activities were restarted. In addition, a new group for mothers and their young children called “Little Lambs” started meeting on Friday mornings. This is being run by Anna Deane, the Broughton Church, Children and Families Worker.
Throughout the year, on one day a week, we were able to maintain our work as a distribution outlet for the Trussell Trust Foodbank. This vital service continued despite us having to close the café for normal activities. We thank the volunteers who have made this possible.
FINANCIAL REVIEW
Overview
This eighth year of operation has again been challenging for both trustees and volunteers due to the impact of the global pandemic.
Fortunately, when unable to open we were eligible for several government grants and these, together with our regular donations, fully covered our fixed costs. With significantly reduced operating costs we were even able to build up some additional reserves. This will ensure we can work towards quickly resuming activities, without the need to find additional finance, so that 2022 can be a year when we return to something closer to pre-pandemic level of activities and explore how best to serve the community with renewed energy and optimism.
The trustees are also grateful for the generosity of individual donors who made generous personal donations and to the Secretary, Susan Becker, for her efforts in identifying sources of funding and compiling the grant applications. We particularly acknowledge and thank the members of Broughton Church and the Trinity Ministries Charitable Trust for their support.
Reserves policy
During the year covered by this report the charity was able to build up our cash holding but did not hold significant reserves over and above that which will be required for normal operation.
The lease requires us to pay rent in advance every three months. In addition, the landlord holds a deposit equivalent to 6 months’ rent. The Rent Deposit money is not available to the charity and is therefore identified in the accounts as a separate restricted fund.
To minimise the risk the trustees believe it is essential to maintain sufficient cash reserves to guarantee a minimum of 3 months’ salary costs and fund the quarterly rent payments.
Future plans
In line with the Trustees’ priorities the current focus is less on income generation from the café and much more on being a community hub in line with the charitable objects. In 2022 we will be exploring how best to serve the community with renewed energy and optimism.
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Statement of Financial Activities
| Unrestricted Restricted Endowment Total Prior year funds funds funds funds total funds |
|
|---|---|
| Income and endowments from: Donations and legacies Income from charitable activities Other trading activities Investments Other income Total income Expenditure on: Raising funds Expenditure on charitable activities Other expenditure Total expenditure Net income / (expenditure) resources before transfer Transfers Gross transfers between funds - in Gross transfers between funds - out Other recognised gains / losses Gains / losses on investment assets Gains on revaluation, fixed assets, charity's own use Net movement in funds Total funds brought forward Total funds carried forward Represented by Unrestricted General fund Restricted Rent Deposit |
29,366 — — 29,366 27,292 6,297 — — 6,297 5,959 277 — — 277 366 2 — — 2 17 — — — — — |
| 35,945 — — 35,945 33,635 — — — — 458 25,850 — — 25,850 27,591 216 — — 216 741 |
|
| 26,066 — — 26,066 28,792 |
|
| 9,878 — — 9,878 4,843 — — — — — — — — — — — — — — — — — — — — |
|
| 9,878 — — 9,878 4,843 |
|
| 22,471 6,250 — 28,721 23,878 |
|
| 32,350 6,250 — 38,600 28,721 32,350 — — 32,350 22,471 — 6,250 — 6,250 6,250 |
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Balance sheet
| General Designated Restricted Endowment This year Last year |
|
|---|---|
| Fixed assets Tangible assets Current assets Debtors Cash at bank and in hand Liabilities Creditors: Amounts falling due in one year Net current assets less current liabilities Total assets less current liabilities Total net assets less liabilities Represented by Unrestricted General fund Restricted Rent Deposit Funds of the charity |
266 — — — 266 482 |
| 266 — — — 266 482 (246) — 6,250 — 6,003 6,497 32,679 — — — 32,679 21,741 |
|
| 32,432 — 6,250 — 38,682 28,238 348 — — — 348 — |
|
| 348 — — — 348 — |
|
| 32,083 — 6,250 — 38,333 28,238 |
|
| 32,350 — 6,250 — 38,600 28,721 |
|
| 32,350 — 6,250 — 38,600 28,721 32,350 — — — 32,350 22,471 — — 6,250 — 6,250 6,250 |
|
| 32,350 — 6,250 — 38,600 28,721 |
Statement of assets and liabilities
| General Designated Restricted Endowment This year Last year |
|
|---|---|
| Fixed assets - Tangible assets Furniture, Fixtures and Fittings - Laptop computer - Totals Current assets - Cash at bank and in hand CafCash Current Account - CafGold Reserves Account - Petty Cash - Totals Current assets - Debtors Rent Deposit Account - Electricity Account - Accounts Receivable - Rent Deposit - Totals Liabilities - Creditors: Amounts falling due in one year Accounts Payable - Totals Grand total |
150 — — — 150 250 116 — — — 116 232 |
| 266 — — — 266 482 4,587 — — — 4,587 3,500 28,000 — — — 28,000 18,000 91 — — — 91 239 |
|
| 32,679 — — — 32,679 21,741 26 — — — 26 26 (273) — — — (273) (32) — — — — — 253 — — 6,250 — 6,250 6,250 |
|
| (246) — 6,250 — 6,003 6,497 348 — — — 348 — |
|
| 348 — — — 348 — |
|
| 32,350 — 6,250 — 38,600 28,721 |
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Analysis of income and expenditure
| Total Unrestricted Designated Restricted Endowment This year Last year INCOME AND ENDOWMENTS Donations and legacies 0101 - Gift Aided Giving - Bank 852 — — — 852 852 0110 - Gift Aided Giving - Cash — — — — — — 0201 - Other planned giving 240 — — — 240 218 0301 - Donations (Other) 549 — — — 549 285 0310 - Cash Donations (Café) 52 — — — 52 234 0501 - One-off Donations (Gift Aided) — — — — — 100 0601 - Tax recoverable on Gift Aid 226 — — — 226 253 0801 - Regular Grants (Charities) 8,400 — — — 8,400 8,400 0811 - One-off grants (Charities) 240 — — — 240 3,138 0821 - Other Grants 18,805 — — — 18,805 13,810 Total 29,366 — — — 29,366 27,292 Income from charitable activities 0510 - Regular Activities 246 — — — 246 395 1220 - Till receipts - Café income 6,051 — — — 6,051 5,563 Total 6,297 — — — 6,297 5,959 Other trading activities 0550 - Fundraising Events — — — — — 255 1225 - Till receipts - Fundraising 186 — — — 186 71 1226 - Till receipts - MORE+ Eco 91 — — — 91 — 1230 - Advertising income — — — — — — 1240 - Lettings - fund raising — — — — — 40 Total 277 — — — 277 366 Investments 1020 - Bank interest 2 — — — 2 17 Total 2 — — — 2 17 Other income 0901 - Other income — — — — — — 1250 - Sales of fixed assets — — — — — — Total — — — — — — |
Total Unrestricted Designated Restricted Endowment This year Last year INCOME AND ENDOWMENTS Donations and legacies 0101 - Gift Aided Giving - Bank 852 — — — 852 852 0110 - Gift Aided Giving - Cash — — — — — — 0201 - Other planned giving 240 — — — 240 218 0301 - Donations (Other) 549 — — — 549 285 0310 - Cash Donations (Café) 52 — — — 52 234 0501 - One-off Donations (Gift Aided) — — — — — 100 0601 - Tax recoverable on Gift Aid 226 — — — 226 253 0801 - Regular Grants (Charities) 8,400 — — — 8,400 8,400 0811 - One-off grants (Charities) 240 — — — 240 3,138 0821 - Other Grants 18,805 — — — 18,805 13,810 Total 29,366 — — — 29,366 27,292 Income from charitable activities 0510 - Regular Activities 246 — — — 246 395 1220 - Till receipts - Café income 6,051 — — — 6,051 5,563 Total 6,297 — — — 6,297 5,959 Other trading activities 0550 - Fundraising Events — — — — — 255 1225 - Till receipts - Fundraising 186 — — — 186 71 1226 - Till receipts - MORE+ Eco 91 — — — 91 — 1230 - Advertising income — — — — — — 1240 - Lettings - fund raising — — — — — 40 Total 277 — — — 277 366 Investments 1020 - Bank interest 2 — — — 2 17 Total 2 — — — 2 17 Other income 0901 - Other income — — — — — — 1250 - Sales of fixed assets — — — — — — Total — — — — — — |
|---|---|
| 29,366 — — — 29,366 27,292 246 — — — 246 395 6,051 — — — 6,051 5,563 |
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| 6,297 — — — 6,297 5,959 — — — — — 255 186 — — — 186 71 91 — — — 91 — — — — — — — — — — — — 40 |
|
| 277 — — — 277 366 2 — — — 2 17 |
|
| 2 — — — 2 17 — — — — — — — — — — — — |
|
| — — — — — — |
|
| INCOME TOTAL | 35,945 — — — 35,945 33,635 |
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EXPENDITURE
| Raising funds 1710 - Costs of applying for grants — — — — — — 2610 - Cost of goods sold (Fundraising) — — — — — 13 2611 - Cost of goods sold (MORE+ Eco) — — — — — 370 2630 - Fundraising events — — — — — 75 Total — — — — — 458 Expenditure on charitable activities 2000 - Staff costs - Salaries 4,744 — — — 4,744 5,967 2010 - Staff costs - Pensions 392 — — — 392 394 2020 - Staff costs - PAYE and NIC 929 — — — 929 153 2100 - Staff costs - Expenses — — — — — — 2110 - Staff costs - Training — — — — — — 2300 - Rent 13,833 — — — 13,833 13,350 2310 - Landlord Service Charges 614 — — — 614 684 2320 - Accounting and payroll 75 — — — 75 405 2330 - Legal and Professional Fees — — — — — — 2340 - Licences 488 — — — 488 540 2350 - Business rates — — — — — — 2360 - Insurance 1,596 — — — 1,596 1,633 2370 - Bank charges 196 — — — 196 102 2500 - Printing and promotion 28 — — — 28 83 2501 - Website costs — — — — — — 2510 - Fire, Health and Safety, Compliance 180 — — — 180 173 2520 - Cleaning — — — — — 176 2530 - Utilities - electricity 977 — — — 977 811 2540 - Utilities - telecoms 490 — — — 490 488 2550 - Utilities - water (105) — — — (105) 258 2560 - Utilities - Refuse and recycling 261 — — — 261 280 2600 - Cost of goods sold (Primary Purpose) 619 — — — 619 747 2620 - Sundries 118 — — — 118 696 2700 - Examination/audit fees 100 — — — 100 100 2820 - Repairs — — — — — — 2830 - Decoration — — — — — — 2840 - Maintenance and Servicing 274 — — — 274 144 2850 - Fixtures and Fittings, etc. — — — — — 21 2860 - Equipment 34 — — — 34 379 Total 25,850 — — — 25,850 27,591 Other expenditure 2200 - Staff costs - Other — — — — — 28 2810 - Depreciation 216 — — — 216 712 Total 216 — — — 216 741 |
— — — — — — — — — — — 13 — — — — — 370 — — — — — 75 |
|---|---|
| 25,850 — — — 25,850 27,591 — — — — — 28 216 — — — 216 712 |
|
| 216 — — — 216 741 |
|
| EXPENDITURE TOTAL | 26,066 — — — 26,066 28,792 |
| GRAND TOTAL | 9,878 — — — 9,878 4,843 |
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Notes to the Accounts
1. Trading Income
Primary purpose trading is trading which a charity carries out in fulfilment of its charitable objects as stated in the charity's governing document. This would include the sale of hot drinks, cakes, and light meals as part of our aim to provide facilities and a meeting place for local residents. Ancillary trading is defined as that which is in some way complementary to a charity’s primary purposes, although it does not directly further a primary purpose. In these accounts both primary purpose trading and ancillary trading are aggregated under: 1220 - Till receipts - Cafe income.
Non-primary purpose trading is trading which is intended simply to raise funds for the charity. This would include sales of products unrelated to the charitable objectives such as second-hand books or commission on the sales of art and crafts displayed on the premises. These sales are shown separately in the accounts.
See https://www.gov.uk/charities-and-trading for further details.
2. Accounting Policies
Basis of accounting
The financial statements have been prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities (the FRSSE) (effective 1 January 2015).
Incoming resources
All incoming resources are included on the Statement of Financial Activity when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objective at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Resources used
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.
Fixed Assets
All fixed assets are capitalised if they can be used for more than one year, and cost at least £500. They are initially recorded at cost. Where cost is not available, the trustees may provide a reasonable estimate of cost or of the current value to the charity. Provision is made for depreciation where appropriate.
Restricted Fixed Assets
The rent deposit is a restricted fund held by the landlord and is not repayable until surrender of the lease. It is therefore not available to the Trustees and is shown separately in these accounts.
Depreciation
Depreciation is calculated so as to write-off the cost of an asset, less its estimated residual value, over the useful economic life of that asset.
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Independent Examiner’s Report
Report to the Trustees of Broughton Community Action, Aylesbury, Charity Number 1153342.
I report to the trustees on my examination of the accounts of the above charity (“the Charity”) for the year ended 31[st] December 2021 set out on pages 5-8 of this document.
Responsibilities and basis of report
As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent Examiner’s Statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
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the accounting records were not kept in accordance with section 130 of the Charities Act; or
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the accounts did not accord with the accounting records; or
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the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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 in order to enable a proper understanding of the accounts to be reached.
Name and Address
Agnieszka Białostocka, MAAT 11 Chaplin Grove Crownhill Milton Keynes MK8 0DQ
Type text here
Signed ………………………………………………
21/05/2022 Date …………………………………………………
This report dated:
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