Registered Charity No 1154450 ## **Framwellgate Moor Youth & Community Association** ## **Annual Report and Accounts 2022** 1 Registered Charity No 1154450 ## **Framwellgate Moor Youth & Community Association** The trustees present their annual report and financial statements for the year ended 31 December 2022 and confirm that they have been prepared in accordance with applicable accounting standards and the Statement of Recommended Practice on Accounting for Charities. ## **Reference and Administrative Information** **----- Start of picture text -----**
Charity name Framwellgate Moor Youth & Community Association (“FMYCA”)
Charity Registration Number 1154450
Community Centre, Front Street, Framwellgate Moor,
Principal Office Durham DH1 5BL
The trustees during 2022 were as follows:
Chair Ken Gates
Vice Chair Malcolm Blackwood/ Terry Moderate
Secretary Peter Sykes
Treasurer Ian Rudd
Trustees
Jill Hancock,
James Hubbard
Aurelia Smith
Members
David Thompson
Deniece Wanley
Tel: 0191 3863356
Email: framyca@gmail.com
Contact details
Website: www.fmyca.org.uk
Facebook: https://www.facebook.com/FramwellgateMoorCC
Bankers United Trust Bank of 1 Ropemaker Street, London EC2Y 9AW
Unity Trust Bank of Nine Brindley Place, Birmingham B1 2HB
Virgin Money of 76 Saddler Street, Durham DH1 3NP
Solicitors Cooper Stott, Aykley Chambers, Durham Moor Crescent, Durham DH1 5NE
Business Consultants Milbank Architects – Construction Advice
Amazon Smile
County Durham Community Foundation -Community Buildings Energy Efficiency Grant
County Durham Community Foundation – Community grants programme
Grant providers Durham County Council Community Business Rate Grant
Durham Area Action Partnership: Neighbourhood budget funding (Local Councillors)
National Lottery - Awards For All Jubilee Funding
Independent Examiner Mr NI Coulthard
**----- End of picture text -----**
2 Registered Charity No 1154450 ## **Framwellgate Moor Youth & Community Association** ## **Report of the Trustees for the year ended 31 December 2022** ## **Structure, governance and management** ## **Governing document** FMYCA is a Charitable Incorporated Organisation (“CIO”), which was registered on 4 November 2013 with the Charities Commission (No.1154450). The Constitution of FMYCA covers the Objects of the CIO, Powers, Membership, Voting, Appointments, Trustees, Meetings, Procedures, Accounts and Reporting. Following the establishment of the CIO, the Community Association is now recognised as a legal entity with the right to enter into contracts and agreements and to give its trustees the same protection as directors of a limited liability company. ## **Organisational structure** The Association's trustees are responsible for the general control and management of the Association. The trustees give their time freely and receive no remuneration or other financial benefits. The trustees meet on a bi-monthly basis and they are responsible for all decisions taken in relation to organising the affairs and activities of the Community Centre for the benefit of users. The bi-monthly meetings are used to set policies and monitor the activities of FMYCA, establish procedures, provide feedback from groups and to take decisions arising from officer reports. All members of the community are welcome to attend the proceedings. To assist in the smooth running of the Association the trustees have set up three sub-committees that help them oversee certain aspects of the Association's work. These are the Executive Management Committee the Health & Safety Committee and the Policy Committee. The day-to-day management of the Community Centre facilities is delegated to staff. ## **Trustee appointment** Trustees are drawn from the local community and the Community Centre’s user groups. User groups may if they wish appoint a trustee. One trustee is appointed by Framwellgate Moor Parish Council. Up to 14 trustees of FMYCA can be elected at an Annual General Meeting at which residents over 18 are entitled to attend and vote. The trustees may appoint additional trustees if their number falls below 14. Such a trustee so appointed shall hold office only until the next Annual General Meeting. ## **Risk management** According to the Charities Commission, the trustees have and must accept the ultimate responsibility for directing the affairs of the Association and ensuring that it is solvent, well run and delivers the charitable outcomes for the benefit of the public for which it has been set up. The trustees' Executive Committee have established a General Risks document and carry out regular risk reviews with regards the operation and financial position of FMYCA to ensure that the charitable aims and objectives are protected. Following the review of risks, the trustees also ensure that adequate policies of insurance are in place to safeguard the Community Centre buildings, trustees, volunteers, staff activities and visitors. 3 Registered Charity No 1154450 ## **Staff** Mr Jim Pendrey, Centre Manager, continues to be responsible for ensuring that the Centre and FMYCA's affairs are run in a smooth and efficient manner. Carol Callum is the Assistant Manager and also manages the Wellbeing Programme at the Centre. Mr Raymond Botone, as caretaker, undertakes duties as directed by the Centre Managers which include opening and closing the building and setting out the halls as required by the user groups. Many individuals continue to contribute freely of their time and energy to FMYCA on a voluntary basis. Mr Mike Rayner continues to support the Centre on a voluntary basis. and Mr Alan Smith assists with joinery work when required. Mr Dennis Gates assists in keeping the gardens tidy and in bloom to ensure that the outside space is attractive to visitors. YoYo Lam assists with the Wellbeing Programme on Tuesdays and Cailin assists with the centres’ social media publicity on Tuesdays, Wednesdays and Thursdays each week. ## **Objectives and activities** ## **Our aims** The objects of the Association are set out in the Association’s constitution document and are summarised as follows: - To run the Community Centre for the benefit of the residents of Framwellgate Moor and its neighbourhood. This includes the provision of facilities to promote social welfare and generally improve conditions of life. * To provide the above facilities without distinction of sex, sexual orientation, age, disability, nationality, race or political, religious or other opinions. - To make the facilities available for local inhabitants whether their need is by reason of their youth, age, infirmity or disablement, financial hardship or social and economic circumstances, as well as for the public at large. ## **Activities** FMYCA operates and is responsible for the Community Centre building and facilities at Front Street, Framwellgate Moor, Durham. It makes the halls, rooms and facilities available for hire to members of the community, in a way consistent with our objectives, for the public benefit. The building, opened in 1877, served as the primary and secondary school for the local area until it closed in 1968. It reopened in 1969 as the local Community Centre. The building is owned by Durham County Council but is operated and maintained by FMYCA under a lease. The building complex consists of three separate halls namely the Main or Adult Hall, the Youth Hall and the Dance Studio providing a range of facilities for potential users. These halls are supplemented by rooms for storage of equipment, as well as kitchen, café and toilet facilities. In addition, the former Headmaster’s House and School library have been converted to office accommodation and meeting rooms. Details of some of the regular users of the facilities are given in later sections. 4 Registered Charity No 1154450 ## **Activities (continued)** Following a public consultation exercise in 2021, a **Wellbeing Programme** commenced during 2022. The purpose of the programme was to assist members of the local community to re-establish some community activities lost due to Covid and hence to avoid loneliness and isolation amongst the local population. This has been partially financed through grants from various sources. Each Tuesday from 10 am and 2 pm activities such as crafting, chair exercises, games and jigsaws take place and simple refreshments are provided. Wellbeing offers an opportunity for informal meeting and socialising as well as taking part in the organised activities. Funding has been applied for to continue the activity in 2023. The Community Centre is registered under the "Places of Welcome" scheme for these hours. In view of the current rising energy costs an application was made to register the Community Centre as a **Warm Space** , and we have sought grant funding from Durham County Council to assist with this. This activity is planned to start early in 2023, with warn welcoming facilities being provided on Monday afternoons during the cold weather period. This year marked the **Queen’s Platinum Jubilee** and an event to celebrate the Jubilee was organised at the Centre over the weekend of 4 & 5 June. The highlight of the event was a meal where 70 guests were entertained and presented with a commemorative mug. A special song about the community centre was commissioned for the occasion by a local singer/song writer. The event was a great success and brought together many local groups. The cost of the event was mostly covered by a grant from the National Lottery Awards for All . Thanks also are due to the Parish Council for supplying the commemorative mugs. Other events organised this year in the Centre were a **Halloween Party** and a **Christmas Fayre** . Both were successful and are part of the Trustees vision to make the FMYCA building once again a focal point for community activities. This year the Centre was delighted to host a post **Remembrance Day** get together in 2022 where the Framwellgate Scout Group put on refreshments in the main Kitchen for attendees. The trustees have regard to the Charities Commission's public benefit guidance when exercising any powers or duties to which the guidance is relevant to the operation of the Community Centre and the facilities therein. The Community Centre is used by a wide variety of user groups covering all age groups and many different interests. The activities and facilities offered are supported by a number of different ethnic groups living in the area and also by a number of groups whose members have a disability. The trustees consider that the activities on offer, supplemented by the additional events arranged by the Centre meet the charitable objectives stated in the constitution. ## **Impact and effect of Covid 19 on operations** FMYCA received the final element of Covid business support early in 2022. The negative effects of Covid 19 were mainly experienced in 2020 and 2021 and the activity level at the Centre in 2022 overall was more or less back to normal after a rather slow start early in the year. Although most groups returned after Covid, the number of participants in each group is in some cases still lower that pre Covid. Levels. In a few cases FMYCA have financially supported groups to ensure they survive until their number of attendees return to close to previous levels. 5 Registered Charity No 1154450 ## **Impact and effect of Covid 19 on operations (Continued)** The following chart shows the actual utilisation of the halls for each year as a proportion of their nominal availability (based on 10 hours per day for each hall). **----- Start of picture text -----**
FMYCA Overall Hall Utilisation
0.5
0.45
0.4
0.35
0.3
0.25
0.2
0.15
0.1
0.05
0
2017 2018 2019 2020 2021 2022
**----- End of picture text -----**
## **Users of the Community Centre facilities** The activities in the **Adult Hall** included Arabic classes, Kalma Life Baby Massage & Yoga, Little Movers, Blind Life in Durham, Durham Coronary Support Group, Durham Dance, English Folk Dance, Ladies Cardio, Sweaty Mama, Singing Elf crafting, Tai Chi and Yoga. In the **Youth Hall** , in addition to the Durham City Youth Clubs, there were various groups including Art classes, Durham Bridge Club, Durham Full Gospel Fellowship, Hartbeeps, Indian Music, Martial Arts group, Spanish Class, Taekwondo, and the Redeemed Christian Church of God group. In addition, there were a number of casual users, including birthday parties, for both halls. The **Dance Studio** is maintained for performing arts and is almost exclusively used by TIN Arts TIN Arts is a ‘not for profit’ teaching and training organisation for performing arts students. The organisation provides classes in dance for students from the age of 2 upwards including young people with learning difficulties. They make extensive use of our specialist dance studio, as well as renting office accommodation in the Headmaster's House. In the early part of 2020 the Community Café area was operated by New College, Durham students and staff. However, the café activities came to an abrupt end with the arrival of Covid-19 restrictions. The café area is now used on Wellbeing Tuesdays to provide refreshments for the attendees. 6 Registered Charity No 1154450 ## **Our Green credentials** For the trustees, being ‘green’ means reducing the environmental impact on the energy that the centre uses and reducing any waste of resources. There are several aspects of the building’s efficiency that affect its carbon footprint. Heating, lighting, use of water, insulation, automating processes, taking advantage of sunlight are all part of making the Community Centre greener. The move to more efficient use of fuel has been brought sharply into focus by the recent increases in energy prices. To assist and focus our endeavours to become greener, we commissioned an Energy Efficiency Audit under the Business Energy Efficiency Project ("BEEP") and the report was issued in March this year. The report produced a number of recommendations. ## **Gas** The main source of heat for the Centre is the two gas boilers. The following chart shows the annual consumption of gas (in terms of kWh) in the Centre since 2010. The reduction in consumption over that period has been achieved by increased insulation, lowering ceilings and improvements to heating controls. All the halls have lowered ceilings, insulated walls and uPVC doors, which have significantly reduced heat loss. All windows are now double glazed. The heating in each hall is separately controlled and there are individual radiators controlled by a switch. The latest improvement to the system was the replacement of the master control system for the gas boilers with one having a better specification, allowing finer control over heating time tables, following the BEEP report. ## **FMYCA Centre Gas Consumption in kWh** **----- Start of picture text -----**
250000
200000
Series2
150000
100000
50000
0
2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
**----- End of picture text -----**
In line with the BEEP report we plan, in the longer term, to replace the gas boilers with space heating sources that do not rely on fossil fuels. The timing of this is not certain as it depends on the remaining useful life of the existing boilers, the movements in the price of gas, the availability and viability of a suitable alternatives and raising the necessary finance. 7 Registered Charity No 1154450 ## **Our Green credentials (Continued)** ## **Electricity** Electricity consumption has shown a downward trend from 2014 to 2022. The consumption in 2022 was higher than in 2020 or 2021 as occupancy in the Centre building returned to normal levels.. Electricity consumption at the centre has been ameliorated by the installation of LED light fittings throughout the building, with automatic switches where appropriate. The hot water system was also changed to reduce electricity consumption. The installation of solar PV panels in 2016 assisted in the reduction in energy consumption from the National Grid. **----- Start of picture text -----**
FMYCA Electricity Consumption in kWh
25000
20000
kWh kWh
15000
10000
5000
0
2014 2015 2016 2017 2018 2019 2020 2021 2022
**----- End of picture text -----**
To encourage users to switch lights on/off, the lighting in each hall has been split into three separate sections. ## **Solar panels** The solar panels purchased in 2016 were installed on the East and West facing roofs of the main building. These have reduced the centre's carbon footprint by 3 tons each year and the feed-in tariff has generated funds. Following the BEEP report it is planned to install an array of panels on the Headmaster's House and also a further array on the main building above the Youth Hall, both with battery storage. These installations should allow further reductions in power taken from the National Grid and partially offset the increased cost of electricity. Applications for grant funding towards the cost of the work have been made. ## **Water** All toilets have been modernised and fitted with upgraded sanitary ware and dual flush cisterns. Water wastage has been reduced. The new flooring and easy-clean cubicles makes cleaning a simpler and less costly process as it takes less time and uses fewer chemicals. 8 Registered Charity No 1154450 ## **Developments and Achievements** Grant funding was received to allow FMYCA to launch a **Wellbeing Programme** to support members of the local community in recovering from the Covid lockdowns. The Wellbeing Programme started in March under the supervision of Carol Callum, Assistant Centre Manager, who co-ordinates the regular activities including chair exercises and crafting and ad hoc activities such as IT instruction. It is planned to take part in the Warm Spaces initiative organised by Durham County Council, with facilities being available for residents to "drop in" in Monday afternoons between 2 pm to 4 pm to receive warm drinks, refreshments and a safe place to meet and keep warm. Durham New College started a Memory Café for dementia sufferers and their carers in November. It is planned that further monthly sessions will continue in 2023. ## **Financial Review** ## **Reserves Policy** The policy of the trustees is to maintain sufficient general reserves to ensure that, in the event of unexpected setbacks, future liabilities for operating expenses can be covered. The target set by the Trustees is to maintain at all times a cash balance of between 6 and 9 months' of running costs (between about £26,000 and £39,000 in normal times) within general funds. As at the year end, the cash balance allocated to general use amounted to £32,166, while the general accounting reserves stood at £46,613. The Trustees have set aside, from general funds, a “Repairs Reserve” to cover essential building repairs to comply with the property lease from Durham County Council and other known works. At the year end the balance on the repairs reserve was £83,000. The bulk of this balance has been allocated to the fund the replacement of the main heating boilers, roof repairs and the improvements to our solar PV panel arrays but with smaller amounts to cover the anticipated cost of painting and maintenance required under our lease. The Repairs Reserve has been increased compared to last year end to reflect the increased costs of work that will be required. Cash resources from grant donors, who have specified restricted uses of the grant monies, are shown as the “Restricted Reserve”, and separated from the general funds. At the year end, the balance on restricted use grants amounted to £3,916. This relates to grants which have been received to help fund the existing Wellbeing Programme and Warm Spaces activity which starts in early in 2023. ## **Financial Overview** ## **Principal sources of income** The main regular income continues to be through hiring the three main halls in the Centre; however, there is a good base income arising from renting out offices and meeting rooms in the Headmaster’s House attached to the Centre. Hall hire in cash terms increased by around 58% over last year as the situation returned to normal following the Covid-19 related shutdown and restrictions in 2021. The overall utilisation of the halls in 2022 was on average 46.4%, up from 21.6 % last year and slightly higher than the utilisation of 44.7% in 2019 which was the last pre Covid year. Income from office rentals increased slightly compared to last year. 9 Registered Charity No 1154450 ## **Principal sources of income (Continued)** Income from grants again formed a large part of our income this year. FMYCA received a final Covid-19 recovery grant of £2,667 in the early part of the year as part of the Durham County Council Business Support programme. A grant of £8,178 to enable FMYCA to host the Queen's Platinum Jubilee celebrations was received from the National Lottery Awards for All. The Wellbeing Programme has been supported by grants from a number of sources including believe housing, Durham Action Area Partnership and County Durham Community Foundation. A grant of £5,000 to enable some of the BEEP recommendations for improving energy efficiencies was received from County Durham Community Buildings: Energy Efficiency Grant. Towards the end of the year, FMYCA was awarded a grant of £1,000 from County Durham Community Foundation to support the Association's Warm Spaces Initiative, starting in 2023. In addition to the Queen's Jubilee celebration, the Association organised two other social events, the Halloween Party and the Christmas Fayre. Although these subsequent events generated some income this was insufficient to cover the costs incurred. However, the trustees felt that the events were successful in raising the Community Centre’s profile after the Covid period and helped in bringing the Community together again. The Solar PV panels installed some years ago continue to provide a useful sources of income. A summary of the main sources of income are shown in the chart below. ## **FMYCA Sources of income £** **----- Start of picture text -----**
100,000 Donations received
90,000
Interest received
80,000
70,000 Solar Feed In Tariff
60,000
50,000 Reimbursements
40,000
Café takings
30,000
20,000 Grant income
10,000
- Office rentals received
2022 2021
Hire of Community Centre facilities
**----- End of picture text -----**
10 Registered Charity No 1154450 ## **Main items of expenditure** The main recurring items of expenditure are wages, buildings maintenance, general maintenance and utilities. There were no major building alterations this year. The Jubilee Event had a grant award of £8,178, which was fully spent. This together with the costs of the Halloween Party and Christmas Fayre are shown as "Community Events" in the following chart: ## **FMYCA Payment headings £** **----- Start of picture text -----**
Community Events
70,000
Depreciation
Buildings Compliance
60,000
Administration
50,000 Maintenance general
Building alterations
40,000
Wages and salaries
30,000
20,000
10,000
-
2022 2021
**----- End of picture text -----**
## **Overall summary** The trustees are pleased to report that the financial position of FMYCA remained robust at the year end. The general hire income has recovered after the problems caused by Covid in the previous two years, and the Centre is as busy as ever. However, it is likely that the pressures on running costs will intensify in the coming year with energy cost inflation, as well as increases in pay rates being a particular problem. The charging rates for hire are revised on 1 April each year, and those in force from 1 April 2023 will need to be increased to reflect, to some extent, the increased cost base. However , when setting the level of the increase, the trustees will take into account the affordability of any increase to our users. Cash reserves have been set aside to cover unexpected operating setbacks. A reserve has been set up to provide funds for the anticipated major costs associated with the maintenance requirements of the building lease from Durham County Council, and other expected liabilities relating to the building. ## **Plans for the future** The trustees are very aware of the likely effect of increases in energy costs which will be felt as existing fixed price contracts expire. Plans are advanced to invest in solar PV panels and batteries in 2023 to offset part of the increased cost of electricity. Consideration of ways to heat the premises more efficiently, based on the BEEP report, will take place in the next year or so, with a view to reducing space heating costs. The Trustees are hoping to build on success of the Wellbeing Programme and this year's community events as a way of developing more socially inclusive activities to support our local community. 11 Registered Charity No 1154450 ## **Statement of Trustees’ responsibilities** The charity trustees are responsible for preparing an annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards. The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which show the state of affairs of the charity and the incoming resources and application of resources of the charity for that period. In preparing the financial statements, the trustees are required to select suitable accounting policies and then apply them consistently and observe the methods and principles in the Charities SORP. The trustees are responsible for keeping proper accounting records that 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 Acts, the Charity (Accounts and Reports) Regulations and the provisions of the formation document. They are also responsible for safeguarding the assets of the charity. The trustees, for the purposes of charity law, who served during the year and up to the date of this report, are set out on page 2. ## _**Approved by the trustees and signed on its behalf by:**_ 23 March 2023 **Peter Sykes** ## **Secretary to the Trustees** 12 Registered Charity No 1154450 ## **Report to the trustees and members of** ## **Framwellgate Moor Youth & Community Association** **on the Statement of Financial Activities for the year ended 31 December 2022 set out on pages 14 to 19 of this document** ## **Respective responsibilities of trustees and examiner** The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 ("the Charities Act") and that an independent examination is needed. It is my responsibility to: - examine the accounts under section 145 of the Charities Act, - to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and - to state whether particular matters have come to my attention. ## **Basis of independent examiner’s statement** ## **Independent examiner's statement** In connection with my examination, no matters have come to my attention which gives me reasonable cause to believe that in, any material respect: - the accounting records were not kept in accordance with section 130 of the Charities Act - the accounts did not accord with the 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. • 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 come across no 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. 23 March 2023 **NI Coulthard Independent Examiner** 13 Registered Charity No 1154450 ## **Framwellgate Moor Youth & Community Association** _Registered Charity No 1154450_ ## **Income & Expenditure Statement** ## **Statement of Financial Activities for the year ended 31 December 2022** |_Notes_
**INCOMING RESOURCES**
Hire of Community Centre facilities
Office rentals received
Grant income
3
Community Events
Reimbursements
Solar Feed In Tariff
Interest received
Donations received
TOTAL INCOMING RESOURCES
**RESOURCES EXPENDED**
Wages and salaries
4
Building maintenance
Maintenance general
Utilities - Centre
Centre waste disposal
Utilities - Offices
Communications
Administration
PRS music licence
Buildings Compliance
Bank Charges
Insurance
Community Events
Sundry items
Depreciation
TOTAL RESOURCES USED
NET RESOURCES BEFORE TRANSFERS
Transfer between funds
NET MOVEMENT IN FUNDS
Balance brought forward
Balance carried forward|**2022**
**2021**
General
Reserves
Repairs
Reserve
Restricted
Fund
Total
Total
£
£
£
£
£
47,964
-
-
47,964
30,239
13,573
-
-
13,573
12,364
2,667
-
21,388
24,055
30,474
1,193
-
-
1,193
14
67
-
-
67
206
881
-
-
881
788
876
-
-
876
760
347
-
-
347
2,289
67,568
-
21,388
88,956
77,134
20,365
-
5,686
26,051
22,846
1,851
1,716
5,000
8,567
19,506
8,128
-
2,287
10,415
7,072
6,010
-
-
6,010
4,841
63
-
-
63
61
2,307
-
-
2,307
1,363
1,492
-
-
1,492
1,198
1,235
-
-
1,235
1,236
363
-
-
363
263
3,030
-
-
3,030
16,138
235
-
-
235
131
(101)
-
-
(101)
1,694
2,387
-
8,179
10,566
665
172
-
-
172
227
6,122
-
-
6,122
6,287
53,659
1,716
21,152
76,527
83,528
13,909
(1,716)
236
12,429
(6,394)
(14,716)
14,716
-
-
-
(807)
13,000
236
12,429
(6,394)
47,420
70,000
3,680
121,100
127,494
46,613
83,000
3,916
133,529
121,100| |---|---| The notes on pages 16 to 19 form part of these accounts 14 Registered Charity No 1154450 ## **Framwellgate Moor Youth & Community Association** _Registered Charity No 1154450_ ## **Balance Sheet as at** ## **31 December 2022** ||||||||**2022**|**2022**|||**2021**| |---|---|---|---|---|---|---|---|---|---|---|---| ||Notes||General
Reserves||Repairs
Reserve||Restricted
Fund|||Total|Total| |**Fixed Assets**|5||£||£||£|||£|£| |Centre fixture and fittings||||7,122||-|||-|7,122|8,824| |Office fixture and fittings||||5,261||-|||-|5,261|7,253| |Centre equipment||||1,347||-|||-|1,347|3,201| |Office equipment||||95||-|||-|95|286| |**_Total fixed assets for charity use_**|||13,825|||-|||-|13,825|19,564| |**Current Assets**|||||||||||| |Petty Cash||||145||-|||-|145|44| |Balance at bank|6||||||||||| |Unity Trust current account|||18,011|||-|||-|18,011|12,265| |Unity Trust deposit account||||4,325||-||||4,325|4,298| |Virgin Money account||||1,145||-|||-|1,145|1,145| |United Trust||||8,540|83,000|||3,916||95,456|84,607| |**_Total cash and bank balances_**|||32,166||83,000|||3,916||119,082|102,359| |Debtors and prepayments|7||||||||||| |Hire charges and rents not yet paid||||4,269||-|||-|4,269|3,153| |Other debtors and prepayments||||435||-|||-|435|494| |**_Total debtors and prepayments_**||||4,704||-|||-|4,704|3,647| ||||||||||||| |**Total current assets**|||36,870||83,000|||3,916||123,786|106,006| |Creditors due within one year|8||(4,082)|||-|||-|(4,082)|(4,470)| |**Net current assets**|||32,788||83,000|||3,916||119,704|101,536| ||||||||||||| |**Total assets**|||46,613||83,000|||3,916||133,529|121,100| |**_Represented by_**|||||||||||| |**Unrestricted Funds**|||||||||||| |General reserves|||46,613|||-|||-|46,613|47,420| |Repairs reserve|9|||-|83,000||||-|83,000|70,000| |**Restricted Funds**|||||||||||| |Grants|10|||-||-||3,916||3,916|3,680| |**Accumulated surplus**|||46,613||83,000|||3,916||133,529|121,100| |||23/03/2023||||||||23/03/2023|| 23/03/2023 23/03/2023 Ian Rudd **Treasurer** Ken Gates **Chair** 15 Registered Charity No 1154450 . ## **Framwellgate Moor Youth & Community Association** _Registered Charity No 1154450_ ## **Notes to the Accounts for the year ended 31 December 2022** ## **1 Basis of accounts preparation** ## _**1.1 Accounting policies**_ These accounts have been drawn up under the Historical Cost Convention and in accordance with applicable accounting standards ## _**1.2 Fixed assets**_ In April 2014, the Charity signed a tenant's repairing lease for a period of 30 years on the premises at Front Street, Framwellgate Moor from the owners, Durham County Council, at a peppercorn rent. No value is placed on this leasehold right to occupy the building. The cost of improvements to the structure of the building or landlords fixtures incurred by the Charity before and after the signing of the lease will be written off over the remaining life of the lease or the life of the asset whichever is shorter. The cost of essential repairs paid for by the charity, identified as required at the time of asset transfer, has been expensed even if entailing an element of improvement. The cost of assets, which do not constitute landlord's fixtures, are depreciated over their estimated useful lives as follows: Furniture and equipment 10 years Portable electrical equipment 5 years IT and Computer equipment, including software 3 years ## _**1.3 Recognition of income**_ Rents and hire charges are accounted for on an accruals basis. Grants receivable, including those for the purchase of fixed assets, are recognised in the year in which they are deemed receivable. ## _**1.4 Recognition of expenditure**_ Expenditure is accounted for on an accruals basis. ## _**1.5 Taxation**_ The Charity is exempt from taxation on its charitable activities. ## _**1.6 Accumulated funds**_ Restricted funds are those funds which are subject to specific conditions by donors as to how they may be used. The purposes and allowed usage of the restricted funds are set out in the notes to these accounts. Reserves are set aside to pay for the 5 yearly redecoration of the premises as required under the lease from Durham County Council, as well as other essential repairs including replacement of the main heating boiler. ## **2 Trustees** None of the Trustees (or any person connected with them) received any remuneration during the year for their duties as a trustee. However, certain trustees incurred expenditure on behalf of the Charity and were reimbursed. In addition, Deniece Wanley was paid £528 for duties she agreed to take on, at the request of the Trustees, as Coordinator of the Jubilee Celebration activities. The amounts paid in total were as follows: |Mr Ken Gates
Mr Ian Rudd
Mr Peter Sykes
Ms Deniece Wanley|**_2022_**
**_2021_**
1,563
1,562
162
538
24
81
2,870
-| |---|---| 16 Registered Charity No 1154450 ## **Framwellgate Moor Youth & Community Association** _Registered Charity No_ _1154450_ **Notes to the Accounts for the year ended 31 December 2022** _(Continued)_ ## **3 Grant Income** The following grants were receivable in the year under review: |The following grants were receivable in the year under review:
**General use grants**
UK Government Support
**Restricted use grants**
Durham Action Area Partnership
Co Durham Community Foundation Warm Spaces Fund
County Durham Community Action
National Lottery Community Fund (Jubilee event)
Co Durham Community Buildings: Energy Efficiency Grant
believe Housing
Coop Local Fund|**_2022_**
**_2021_**
General use
Restricted use
Total
Total
£
£
£
£
2,667
-
2,667
21,887
-
6,638
6,638
-
-
1,000
1,000
-
572
572
2,680
-
8,178
8,178
-
-
5,000
5,000
-
-
-
-
1,000
-
-
-
4,907
2,667
21,388
24,055
30,474| |---|---| The UK Government grants relate to grants to assist the business with loss of income and additional costs due to the Covid-19 pandemic. The grants from County Durham Community Action (£6,636) and the Durham Action Area Partnership (£572) were to assist with the Wellbeing Programme. The grant of £5,000 from County Durham Community Foundation was used to finance energy efficiency improvements. The grant of £1,000 from County Durham Community Foundation is to support the Warm Spaces initiative, and will be spent in 2023. ## **4 Employees** There were 3 (2021- 3) part time employees during the year. 17 Registered Charity No 1154450 ## **Framwellgate Moor Youth & Community Association** |_Registered Charity No_
**Notes to the Accounts for the year ended**
**5**
**Fixed assets**
**_Cost_**
Balance brought forward
Additions in year
Adjustment to brought forward balance
Balance carried forward
**_Depreciation_**
Balance brought forward
Charge in year
Balance carried forward
Net book value 31 December 2022
Net book value 31 December 2021|_1154450_
_(Continued)_
Centre fixture Offices fixture
Centre
Office
Total
and fittings
and fittings
equipment
Equipment
£
£
£
£
£
16,908
20,915
19,479
2,171
59,473
32
-
327
27
386
(1)
-
(1)
16,939
20,915
19,806
2,198
59,858
(8,084)
(13,662)
(16,278)
(1,885)
(39,909)
(1,733)
(1,992)
(2,181)
(218)
(6,124)
(9,817)
(15,654)
(18,459)
(2,103)
(46,033)
7,122
5,261
1,347
95
13,825
8,824
7,253
3,201
286
19,564
**31 December 2022**| |---|---| ## **6 Cash at bank** Balances held at Unity Trust and Virgin are on no-notice accounts. Balances at United Trust Bank are held on notice accounts not exceeding 12 months ## **7 Debtors** |**_Hire charges and rent less provisions_**
Hire fees outstanding
Office rents due less provisions for doubtful debts
**_Other debtors and prepayments_**
Insurance prepayment
Feed in Tariff|**_2022_**
**_2021_**
£
£
3,064
2,252
1,205
901
4,269
3,153
375
167
60
327
435
494| |---|---| ## **8 Creditors due within one year** |Wages and Salaries including PAYE
Utilities
Telephone and Wi-Fi
Insurance
Maintenance
Credit card balance|**_2022_**
**_2021_**
£
£
872
754
712
650
12
12
1,700
2,500
399
374
387
180
4,082
4,470| |---|---| 18 Registered Charity No 1154450 ## **Framwellgate Moor Youth & Community Association** |_Registered Charity No_
**Notes to the Accounts for the year ended**
**9**
**Reserve for redecoration and essential repairs**
Decorating and Paintwork
Boiler replacement
Roof repairs
Electrical works
General repairs
Solar Panel update|_1154450_
_(Continued)_
Balance
Provided
Expended
Balance
brought fwd.
in period
in period
carried fwd.
£
£
£
£
6,000
6,000
36,000
36,000
20,000
16
(1,016)
19,000
6,000
(300)
(700)
5,000
2,000
2,000
15,000
15,000
70,000
14,716
(1,716)
83,000
**31 December 2022**| |---|---| Provision has been made for the potential liability for the cost of redecoration under the terms of the lease of the Community Centre from Durham Country Council, as well as essential repairs/ improvements to the buildings and facilities. ## **10 Restricted funds** The income of the Charity from restricted funds and grants held on trust for specific purposes, together with the unexpended balances at the year end, are as follows: |believe housing (Wellbeing Programme)
Durham Community Action (Wellbeing Programme)
Durham AAP (Wellbeing Programme)
County Durham Community Foundation Warm Spaces Fund
Durham Community Action (Wellbeing Programme)
NL Awards for All Community Fund (Jubilee)
County Durham Community Buildings: Energy Efficiency Grant
Total|Unexpended
Incoming
Resource
Unexpended
balance at
resources
expended
balance at
brought fwd.
carried fwd.
£
£
£
£
1,000
(1,000)
-
2,680
-
(2,290)
390
6,638
(4,684)
1,954
1,000
-
1,000
572
-
572
8,178
(8,178)
-
5,000
(5,000)
-
3,680
21,388
(21,152)
3,916| |---|---| 19