Broughton Community Action
End of Year Financial Statements
Year ending 31[st] December 2022
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REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022
The Trustees present their report with the financial statements of the charity for the year ended 31 December 2022. 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 Andrew Coleman – ex-officio 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 2022 there was one part-time Charity Co-ordinator 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
The café remains an important venue for local people to meet up. As the impact of Covid-19 reduced, we initially opened for three mornings a week. After the appointment of Roger and Jo Gilbert we were able to extend this to a Friday session from 11.30am-2.30pm with a simple lunch offering. It proved to be a valuable and popular development. To meet the demands that arose now we have fully 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. We've enjoyed seeing more[+ ] come back to life again after going through the struggles of Covid and lockdowns.
The trustees of Broughton Community Action are very grateful to Roger and Jo Gilbert and the team of volunteers for their work in ensuring the charity has continued to operate successfully and also expand the activities. We particularly thank Jamie Speer and the volunteers who moved on during the year, after working so hard to help establish the place of the charity in the community, and we welcome the many new people who have joined us.
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The Foodbank continues to operate out of more[+] on Wednesdays with a steady stream of customers. Little Lambs, a group for mothers and their young children, has been meeting on Friday mornings and Knit and Natter has been a regular fixture on Friday afternoons.
One of the success stories is that we have been working with the Probation Service to help offenders give back to the community and have a fresh start. A young man was placed with us for a few months. He is 21 years old and has a Muslim background. He fitted in well at more[+] and really thrived. At the end of the year, he was able to secure a job as a shift leader in a local coffee shop. Recently we have had a second Probation Service placement. This is also working well, and he has even offered to continue volunteering for one day a week once he's completed his time.
There have been many special events throughout the year including a pancake fundraiser to raise money for a Ukrainian charity, an Easter bring-and-share, several children's events including a light party and a number of activities for women. Toward the start of the year, we also had a group meeting regularly in the evenings to support families of people struggling with addiction.
FINANCIAL REVIEW
Overview
This ninth year of operation has again been challenging for both trustees and volunteers.
As we worked towards resuming operations there was a need to invest some of our reserves to support a return to something closer to pre-pandemic level of activities and explore how best to serve the community with renewed energy and optimism. This included purchasing some new equipment and replacing worn out furniture. A decision to employ Roger and Jo for additional hours was taken and this proved to be very successful.
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 spent some of our cash reserves but is still holding sufficient reserves to fund our 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 2023 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 Total income Expenditure on: Raising funds Expenditure on charitable activities Other expenditure Total expenditure Net income / (expenditure) resources before transfer Other recognised gains / losses Net movement in funds Total funds brought forward Total funds carried forward |
20,756 — — 20,756 29,366 16,731 — — 16,731 6,297 1,009 — — 1,009 277 84 — — 84 2 |
| 38,582 — — 38,582 35,945 487 — — 487 — 42,509 — — 42,509 25,850 959 — — 959 216 |
|
| 43,956 — — 43,956 26,066 |
|
| (5,374) — — (5,374) 9,878 |
|
| (5,374) — — (5,374) 9,878 |
|
| 32,350 6,250 — 38,600 28,721 |
|
| 26,975 6,250 — 33,225 38,600 |
Balance sheet
| Total funds Prior year funds |
|
|---|---|
| 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 |
2,894 266 |
| 2,894 266 8,777 6,003 22,363 32,679 |
|
| 31,140 38,682 810 348 |
|
| 810 348 |
|
| 30,330 38,333 |
|
| 33,225 38,600 |
|
| 33,225 38,600 26,975 32,350 6,250 6,250 |
|
| 33,225 38,600 |
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Statement of assets and liabilities
| General Designated Restricted Endowment This year Last year |
|
|---|---|
| Fixed assets - Tangible assets Furniture, Fixtures and Fittings - Computers and IT - 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 |
2,579 — — — 2,579 150 315 — — — 315 116 |
| 2,894 — — — 2,894 266 2,015 — — — 2,015 4,587 20,044 — — — 20,044 28,000 304 — — — 304 91 |
|
| 22,363 — — — 22,363 32,679 26 — — — 26 26 (649) — — — (649) (273) 3,150 — — — 3,150 — — — 6,250 — 6,250 6,250 |
|
| 2,527 — 6,250 — 8,777 6,003 810 — — — 810 348 |
|
| 810 — — — 810 348 |
|
| 26,975 — 6,250 — 33,225 38,600 |
Analysis of income and expenditure
| Analysis of income and expenditure | 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 0201 - Other planned giving 240 — — — 240 240 0301 - Donations (Other) 611 — — — 611 549 0310 - Cash Donations (Café) 767 — — — 767 52 0601 - Tax recoverable on Gift Aid 405 — — — 405 226 0801 - Regular Grants (Charities) 9,450 — — — 9,450 8,400 0811 - One-off grants (Charities) 2,708 — — — 2,708 240 0821 - Other Grants 5,722 — — — 5,722 18,805 Total 20,756 — — — 20,756 29,366 Income from charitable activities 0510 - Regular Activities 399 — — — 399 246 1220 - Till receipts - Café income 16,332 — — — 16,332 6,051 Total 16,731 — — — 16,731 6,297 Other trading activities 0550 - Fundraising Events 324 — — — 324 — 1225 - Till receipts - Fundraising 679 — — — 679 186 1226 - Till receipts - MORE+ Eco 5 — — — 5 91 Total 1,009 — — — 1,009 277 Investments 1020 - Bank interest 84 — — — 84 2 Total 84 — — — 84 2 |
|
| 20,756 — — — 20,756 29,366 399 — — — 399 246 16,332 — — — 16,332 6,051 |
|
| 16,731 — — — 16,731 6,297 324 — — — 324 — 679 — — — 679 186 5 — — — 5 91 |
|
| 1,009 — — — 1,009 277 84 — — — 84 2 |
|
| 84 — — — 84 2 |
|
| INCOME TOTAL | 38,582 — — — 38,582 35,945 |
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EXPENDITURE
Raising funds
| 2630 - Fundraising events 487 — — — 487 — Total 487 — — — 487 — Expenditure on charitable activities 2000 - Staff costs - Salaries 11,470 — — — 11,470 4,744 2010 - Staff costs - Pensions 65 — — — 65 392 2020 - Staff costs - PAYE and NIC 315 — — — 315 929 2110 - Staff costs - Training 185 — — — 185 — 2300 - Rent 13,391 — — — 13,391 13,833 2310 - Landlord Service Charges 1,012 — — — 1,012 614 2320 - Accounting and payroll 449 — — — 449 75 2340 - Licenses 606 — — — 606 488 2360 - Insurance 1,558 — — — 1,558 1,596 2370 - Bank charges 339 — — — 339 196 2500 - Promotion and printing 240 — — — 240 28 2510 - Fire, Health and Safety, Compliance 63 — — — 63 180 2520 - Cleaning 58 — — — 58 — 2530 - Utilities - electricity 2,646 — — — 2,646 977 2540 - Utilities - telecoms 488 — — — 488 490 2550 - Utilities - water 226 — — — 226 (105) 2560 - Utilities - Refuse and recycling 377 — — — 377 261 2600 - Cost of goods sold (Primary Purpose) 5,814 — — — 5,814 619 2620 - Sundries 569 — — — 569 118 2700 - Examination/audit fees 100 — — — 100 100 2830 - Decoration 131 — — — 131 — 2840 - Maintenance and Servicing 1,327 — — — 1,327 274 2850 - Fixtures and Fittings, etc. 500 — — — 500 — 2860 - Equipment 570 — — — 570 34 Total 42,509 — — — 42,509 25,850 Other expenditure 2200 - Staff costs - Other 573 — — — 573 — 2810 - Depreciation 386 — — — 386 216 Total 959 — — — 959 216 |
487 — — — 487 — |
|---|---|
| 42,509 — — — 42,509 25,850 573 — — — 573 — 386 — — — 386 216 |
|
| 959 — — — 959 216 |
|
| EXPENDITURE TOTAL | 43,956 — — — 43,956 26,066 |
| GRAND TOTAL | (5,374) — — — (5,374) 9,878 |
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.
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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 2022 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
Signed ………………………………………………
06/04/2023 Date …………………………………………………
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