## **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:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- 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 ………………………………………………
03/03/2025 Date …………………………………………………
Page 11