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← Broughton Community Action

2024-12-31-accounts

Broughton Community Action

End of Year Financial Statements and Report

Year ending 31[st] December 2024

Page 1

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

The Trustees present their report with the financial statements of the charity for the year ended 31 December 2024. 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 23 July 2013 Andrew Coleman (ex-officio) – Appointed 26 September 2022 Catherine Gouldstone – Appointed 22 January 2024 Mark Harper (Chairman) – Appointed 23 July 2013 Chris Medley (Treasurer) – Appointed 23 July 2013 David Thompson – Appointed 20 July 2015 Julia Wheeler – Appointed 23 July 2013 Rev. Phil White (ex-officio) – Appointed 23 July 2013, Resigned 12 May 2024

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 Café Manager, who is an employee of the charity, and coordinates 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. One Churchwarden has chosen not to take up their position as ex-officio Trustee. 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 2024 there was one part-time Manager and a cleaner who comes in after hours on days the café is open.

Page 2

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, Manager, 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 which was awarded 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:

  1. 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.

  2. 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 for good companionship with coffee, tea, cakes or bacon rolls. There are several who enjoy playing board games or browsing for second-hand books. The charity is closely linked to Kingsbrook and Broughton Church which has hosted many activities including regular prayer meetings and their Christmas services.

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 have taken on a few people who needed work experience in a supportive environment. This has sometimes been challenging but we are pleased to offer opportunities to people who need this step to make progress in their lives.

The Trustees are very grateful to the large number of people who ensure the charity has continued to operate successfully and expand the activities. We are especially thankful to Matt Drysdale who has coordinated the day-to-day operation of the café. During the year several new volunteers have joined us and become valuable members of the team. We also thank the volunteers who moved on.

Page 3

In 2024 we started opening on Saturday mornings once a month. This gives an opportunity for people who are working during the week to both visit the café or volunteer to help.

Knit and Natter has continued to be a regular fixture on Friday afternoons. Once a month we have the SEN group that meets on Saturday and the Exchange Church runs an evening group for men that is also once a month. The Trussell Trust foodbank continues to operate out of more[+] on Wednesdays with a steady stream of customers.

Here’s what our customers say:

More[+] is such a friendly and welcoming place to me. It is a life saver. If it wasn’t there I would not have a social life. I have mobility problems, and it is within walking distance so I can meet up with many friends from church. The staff and volunteers are pleasant and helpful and do a good job.

More[+] means somewhere I go to meet old neighbours and to get to meet new ones over a nice cup of tea and a slice of home-made cake. I buy my jigsaws and books and donate some. There is always a smile and a welcome when you go in, it’s the only place we have in the neighbourhood to socialise so is well attended.

More[+] café is a warm, friendly, clean and inviting environment to meet up every week with friends for a nice hot beverage (and sometimes home-made cake). I always look forward to Wednesdays as it is a great morning being with friends, having a chat and a laugh and enjoying the fellowship. Always come away feeling happy!

More[+] is an amazing place and is a great asset to the community of Broughton. I really enjoy coming there and the food and drinks are great and not overpriced. My favourite is a cappuccino with oat milk and a lovely bacon bap. As well as getting physically refreshed, I also get to sit and chat with others, and they are able to encourage me if I am having a bad day. There have also been many occasions where I have been able to be a blessing to someone who needed someone to talk to and unburden themselves. I would highly recommend more+ as somewhere to go and pay a visit.

FINANCIAL REVIEW

Overview

This year of operation has again been challenging for Trustees and volunteers.

The Trustees have been exploring ways to increase the use of our premises and extend the times we can open.

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. During 2024 we gratefully received grants from the Thomas Hickman Charity; The Anson Charitable Trust; The Beatrice Laing Trust; and the Thriving Communities Fund, a community grants scheme run by Fairhive Homes. We particularly acknowledge and thank the members of Kingsbrook and Broughton Church for their support. A gift day held during the year raised several thousand pounds in individual gifts from members of the church.

The lease for our premises was renewed for a further 10 years.

Page 4

Reserves policy

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.

After a significant decline in 2023 The Trustees had an objective to ensure we raise additional funds to ensure long term viability. During the year covered by this report the charity built up our cash reserves. We are now holding sufficient reserves to fund our normal operations.

The lease requires us to pay rent in advance every three months. As part of the lease renewal, our solicitor negotiated the return of our Rent Deposit. This was six months’ rent held by the Landlord against a possible default and was not available to the charity. It was identified in the accounts as a separate restricted fund. The change is further explained in the notes to the accounts.

Future plans

We plan to increase the opening times, so we are open every morning during the week and once a month on Saturday. This is subject to having sufficient volunteers. In 2025 we look forward to welcoming a new vicar and listening to any ideas he may have for further developments and exploring how best to serve the community with renewed energy and enthusiasm.

Page 5

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
Net movement in funds
Total funds brought forward
Total funds carried forward
Represented by
Unrestricted
General fund
Restricted
Rent Deposit		 35,692
0
0
35,692
12,747
19,925
0
0
19,925
17,334
801
0
0
801
599
347
0
0
347
262
55
0
0
55
282
56,822
0
0
56,822
31,226
0
0
0
0
5
45,347
0
0
45,347
42,546
600
0
0
600
582
45,948
0
0
45,948
43,134
10,873
0
0
10,873
(11,907)
6,250
0
0
6,250
0
0
(6,250)
0
(6,250)
0
17,123
(6,250)
0
10,873
(11,907)
15,067
6,250
0
21,317
33,225
32,191
0
0
32,191
21,317
32,191
0
0
32,191
15,067
0
0
0
0
6,250

Page 6

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 church		 3,513
0
0
0		 3,513
4,012
3,513
0
0
0
5,428
0
0
0
23,495
0
0
0		 3,513
4,012
5,428
9,723
23,495
7,906
28,923
0
0
0
246
0
0
0		 28,923
17,629
246
324
246
0
0
0		 246
324
28,677
0
0
0		 28,677
17,305
32,191
0
0
0		 32,191
21,317
32,191
0
0
0
32,191
0
0
0
0
0
0
0		 32,191
21,317
32,191
15,067
0
6,250
32,191
0
0
0		 32,191
21,317

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 -
Accounts Receivable -
Rent Deposit -
Totals
Liabilities - Creditors: Amounts falling due in
one year
Accounts Payable -
Totals
Grand total		 3,355
0
0
0
157
0
0
0		 3,355
3,775
157
236
3,513
0
0
0
2,093
0
0
0
21,138
0
0
0
263
0
0
0		 3,513
4,012
2,093
1,493
21,138
6,064
263
349
23,495
0
0
0
0
0
0
0
5,428
0
0
0
0
0
0
0		 23,495
7,906
0
26
5,428
3,446
0
6,250
5,428
0
0
0
246
0
0
0		 5,428
9,723
246
324
246
0
0
0		 246
324
32,191
0
0
0		 32,191
21,317

Page 7

Analysis of income and expenditure

Unrestricted Designated
Restricted
Endowment
INCOME AND ENDOWMENTS
Donations and legacies
0101 - Gift Aided Giving - Bank
952
0
0
0
0201 - Other planned giving
0
0
0
0
0301 - Donations (Other)
4,706
0
0
0
0310 - Cash Donations (Café)
289
0
0
0
0501 - One-off Donations (Gift Aided)
6,089
0
0
0
0601 - Tax recoverable on Gift Aid
1,956
0
0
0
0801 - Regular Grants (Charities)
10,200
0
0
0
0811 - One-off grants (Charities)
11,500
0
0
0
0821 - Other Grants
0
0
0
0
Total
35,692
0
0
0
Income from charitable activities
0510 - Regular Activities
1,221
0
0
0
1220 - Till receipts - Café income
18,704
0
0
0
Total
19,925
0
0
0
Other trading activities
1225 - Till receipts - Fundraising
601
0
0
0
1240 - Lettings - fund raising
200
0
0
0
Total
801
0
0
0
Investments
1020 - Bank interest
347
0
0
0
Total
347
0
0
0
Other income
0901 - Other income
55
0
0
0
Total
55
0
0
0		 Unrestricted Designated
Restricted
Endowment
INCOME AND ENDOWMENTS
Donations and legacies
0101 - Gift Aided Giving - Bank
952
0
0
0
0201 - Other planned giving
0
0
0
0
0301 - Donations (Other)
4,706
0
0
0
0310 - Cash Donations (Café)
289
0
0
0
0501 - One-off Donations (Gift Aided)
6,089
0
0
0
0601 - Tax recoverable on Gift Aid
1,956
0
0
0
0801 - Regular Grants (Charities)
10,200
0
0
0
0811 - One-off grants (Charities)
11,500
0
0
0
0821 - Other Grants
0
0
0
0
Total
35,692
0
0
0
Income from charitable activities
0510 - Regular Activities
1,221
0
0
0
1220 - Till receipts - Café income
18,704
0
0
0
Total
19,925
0
0
0
Other trading activities
1225 - Till receipts - Fundraising
601
0
0
0
1240 - Lettings - fund raising
200
0
0
0
Total
801
0
0
0
Investments
1020 - Bank interest
347
0
0
0
Total
347
0
0
0
Other income
0901 - Other income
55
0
0
0
Total
55
0
0
0		 Unrestricted Designated
Restricted
Endowment		 Total

This year
Last year
952
852
0
100
4,706
157
289
438
6,089
0
1,956
202
10,200
10,200
11,500
248
0
548
35,692
12,747
1,221
798
18,704
16,535
19,925
0
0
0
601
0
0
0
200
0
0
0		 19,925
17,334
601
559
200
40
801
0
0
0
347
0
0
0		 801
599
347
262
347
0
0
0
55
0
0
0		 347
262
55
282
55
0
0
0		 55
282
INCOME TOTAL 56,822
0
0
0		 56,822
31,226
EXPENDITURE
Raising funds
2610 - Cost of goods sold 0 0 0 0 0 5
(Fundraising)
Total 0 0 0 0 0 5
Expenditure on charitable activities
2000 - Staff costs - Salaries 11,234 0 0 0 11,234 11,703
2020 - Staff costs - PAYE and NIC 0 0 0 0 0 2
2300 - Rent 14,841 0 0 0 14,841 13,350
2310 - Landlord Service Charges 958 0 0 0 958 610
2320 - Accounting and payroll 535 0 0 0 535 303
2330 - Legal and Professional Fees 1,875 0 0 0 1,875 0

Page 8

2340 - Licenses
2360 - Insurance
2370 - Bank charges
2500 - Printing and Promotion
2501 - Website costs
2510 - Fire, Health and Safety,
Compliance
2520 - Cleaning
2530 - Utilities - electricity
2540 - Utilities - telecoms
2550 - Utilities - water
2560 - Utilities - Refuse and recycling
2600 - Cost of goods sold (Primary
Purpose)
2620 - Sundries
2700 - Examination/audit fees
2830 - Decoration
2840 - Maintenance and Servicing
2850 - Fixtures and Fittings, etc.
2860 - Equipment
Total
Other expenditure
2200 - Staff costs - Other
2810 - Depreciation
Total		 722
0
0
0
1,720
0
0
0
365
0
0
0
1,948
0
0
0
0
0
0
0
145
0
0
0
45
0
0
0
1,810
0
0
0
516
0
0
0
360
0
0
0
575
0
0
0
5,183
0
0
0
963
0
0
0
0
0
0
0
77
0
0
0
1,137
0
0
0
25
0
0
0
304
0
0
0		 722
686
1,720
1,621
365
315
1,948
1,187
0
18
145
536
45
191
1,810
2,136
516
492
360
339
575
564
5,183
5,811
963
1,051
0
100
77
109
1,137
341
25
0
304
1,073
45,347
0
0
0
95
0
0
0
505
0
0
0		 45,347
42,546
95
84
505
498
600
0
0
0		 600
582
EXPENDITURE TOTAL 45,948
0
0
0		 45,948
43,134
GRAND TOTAL 10,873
0
0
0		 10,873
(11,907)

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.

Page 9

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 Current Assets

The Rent Deposit was a restricted fund held by the Landlord and not repayable until surrender of the lease. It was not available to the Trustees and is shown separately in these accounts. As part of the renegotiation of the lease the Landlord agreed to return the rent deposit. The Balance Sheet shows the effect of moving the rent deposit into Current Assets.

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.

Page 10

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 2024 set out on pages 6-9 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:

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 ………………………………………………

03/03/2025 Date …………………………………………………

Page 11