Registered Charity No 1154450 ## **Framwellgate Moor Youth & Community Association** ## **Annual Report and Accounts 2023** 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 2023 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 2023 were as follows:
Chair Ken Gates
Vice Chair Malcolm Blackwood
Secretary Peter Sykes
Treasurer Ian Rudd
Trustees
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
The Co-operative Bank, 1 Balloon Street, ManchesterM60 4EP
Solicitors Cooper Stott, Aykley Chambers, Durham Moor Crescent, Durham DH1 5NE
Business Consultants Milbank Architects – Construction Advice
believe housing
County Durham Community Foundation -Community Buildings Energy Efficiency Grant
County Durham Community Foundation – Community grants programme
Durham County Council Community Business Rate Grant
Grant providers
Durham Area Action Partnership: Neighbourhood budget funding (Local Councillors)
National Lottery - Awards For All Jubilee Funding
The Catherine Cookson Charitable Trust
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 2023** ## **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. Jill Hancock resigned as a trustee because of her home situation to be replaced by David Thompson. Aurelia Constance Smith also resigned as a trustee after 10 years of service. Both resigning trustees were officially thanked for the hard work and initiative that they had provided for the Association. Aurelia agreed to remain as a volunteer when needed. 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 in addition 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. Mr Botone will move from full time caretaker role to a part time role in 2024. Mr Derek Brown was been appointed on 1 December 2023 to act a second part time caretaker. 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; Mr Alan Smith assists with joinery work when required. Cailin assists with the centres’ social media publicity at the Wellbeing Programme on Tuesdays and Hayley Fung assists with recording energy data and converting into graphical format on Fridays 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. 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 30-year 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 regular users of the facilities are given in later sections. 4 Registered Charity No 1154450 ## **Activities (continued)** **Wellbeing Programme** : Following a public consultation exercise towards the end of 2021, the Wellbeing Programme which commenced in March 2022 continues to be supported during 2023. The purpose of the programme is to assist members of the local community to reestablish 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 a variety of activities, such as crafting activities and chair exercises take place and simple refreshments are provided. The Wellbeing Programme 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 2024. The Community Centre is also registered under the "Places of Welcome" scheme for these hours. **Warm Space:** The Community Centre was registered as a Warm Space, and we received grant funding from County Durham Community Foundation to assist with this. This activity started early in 2023, with warm welcoming facilities being provided on Monday afternoons during the cold weather period. This year marked the **King’s Coronation** and an event to celebrate the Coronation was organised at the Centre on Monday 8 May. The highlight of the event was the planting of a magnolia tree to commemorate the event. The event was a great success and brought together many local groups. The cost of the event was supported by a grant from the County Councillors (Amanda Hopgood, Mamie Simmons and Mark Wilkes). Trustees, Volunteers, our own Employees and the local Framwellgate Moor Scout Group assisted. Thanks to our local community who supported the event. Another events organised this year in the Centre was a **Christmas Fayre,** which was again successful and was 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 where the Framwellgate Moor 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. As explained in the following sections 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** The Trustees are pleased to confirm that the activity level at the Centre in 2023 overall was in excess of pre pandemic levels, following the reduction in activities in 2020 and 2021 due to Covid restrictions. Although most groups returned to the Centre in 2022 or 2023, in same cases, the number of group participants is still lower than pre Covid levels. FMYCA have continued to financially support a few groups to ensure they survive until their number of attendees return to closer to previous levels. 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). 5 Registered Charity No 1154450 ## **Impact and effect of Covid 19 on operations (Continued)** ## **FMYCA Overall Hall Utilisation including Dance Studio** **----- Start of picture text -----**
0.6
0.5
0.4
0.3
0.2
0.1
0
2017 2018 2019 2020 2021 2022 2023
**----- End of picture text -----**
Utilisation data above includes activities of a community nature for which no charges are made, such as the Youth Club, Wellbeing Programme and Community Events, as well as the chargeable hire time. This has been done to give a better idea of the intensity of the activities at the Centre. ## **Users of the Community Centre facilities** The Adult Hall includes the following activities: Arabic class, Art class, Blind Life in Durham, Durham City Youth Clubs, Durham Coronary Support Group, Durham Dance, English Folk Dance, French Classes, Indian Music, ME North East, Spanish Class, Tiny Tweeties, Sweaty Mama, Tai Chi, Wellbeing Programme and Yoga. In the Youth Hall, in addition to the youth clubs, there were various groups including Durham Bridge Club, Durham Full Gospel Fellowship, Hartbeeps, Little Movers, Martial Arts group, Memory Café, the Redeemed Christian Church of God group and Warm Spaces. 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 students. TIN Arts is a ‘not for profit’ charitable 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 old School House. The Community Café area is now used on Tuesdays to provide refreshments for the Wellbeing attendees. We are hoping in the future to reestablish the links with New College, Durham, with a view to operating the café on more frequent basis. ## **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, and 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. Durham County Council asked the Centre to prepare a report on how we had moved towards being greener which is published on their website. 6 Registered Charity No 1154450 ## **Our Green credentials (Continued)** To assist and focus our endeavours to become greener, we received an Energy Efficiency Audit report in 2022 under the Business Energy Efficiency Project ("BEEP"). The report recommendations have proved useful in continuing to reduce our energy profile, mentioned in the following sections. ## Gas The main source of heat for the Centre is the two gas boilers which have been in place for a number of years. The following chart shows the annual consumption of gas (in terms of kWh) in the Centre since 2010. Great progress has been made in reducing gas consumption over the last few years, as illustrated by the following graph. This has been achieved by a combination of increased insulation, lowering ceilings and improvements to heating controls. **----- Start of picture text -----**
FMYCA Centre Gas Consumption in kWhFMYCA Centre Gas Consumption in kWh
250000
250000
200000
200000
150000150000
Year
10 0 Usage kWh000100000
5000050000
0 0
201020102011201120122012 20132013 20142014 20152015 20162016 20172018 2018201920192020202020212021 20222022 20232023
**----- End of picture text -----**
In line with the BEEP report we plan, to reduce consumption further by replacing the existing gas boilers with a modern hybrid system including space heating sources that do not rely on fossil fuels. The timing of this is planned for 2024 but it depends on designing a suitable system, raising the necessary finance and is subject to the agreement of our Landlord, Durham County Council. ## **Electricity** Electricity consumption has shown a general downward trend from 2014 to 2023 due to the installation of energy saving measures such as LED lights, solar panels and more efficient water heating . The consumption in 2020 and 2021 was lower than in previous years due to the Covid related closures but, as occupancy in the Centre building returned to normal levels, an increase in consumption was seen in 2022. The Trustees are pleased to see the downward trend in consumption has resumed in 2023. The installation of solar PV panels in 2016 has, over the period since then, assisted in the reduction in energy consumption drawn from the National Grid. Our most recent solar PV systems (including batteries) implemented in 2023 have further contributed to energy reduction this year. 7 Registered Charity No 1154450 ## **Electricity (Continued)** **----- Start of picture text -----**
FMYCA Centre Electricity Consumption in kWh
25000
20000
15000
1 Annual Consumpt ionkWh0000
5000
0
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
**----- End of picture text -----**
## **Developments and Achievements** Grant funding was received to allow FMYCA to continue a Wellbeing Programme to support members of the local community in recovering from the Covid lockdowns. The Wellbeing Programme activities started in March 2022 under the supervision of Carol Callum, Assistant Centre Manager, and who co-ordinates the activities. This initiative is proving very popular and a number of regular activities take place including chair exercises and crafting. Ad hoc activities such as IT instruction have taken place . The Centre is open between 10am and 2 pm each Tuesday for the Wellbeing participants and light refreshments are available together with an opportunity for informal meeting and socialising as well as taking part in the organised activities. 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, activities and a safe place to meet and keep warm was well; received after a slow start. Durham New College started a Memory Café for dementia sufferers and their carers in November. Further monthly sessions will continue in 2024. ## **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 around 6 months' of running costs ( about £36,000) within general funds. As at the year end, the unallocated cash balance amounted to £27,964, while the general accounting reserves stood at £53,003. It is hoped to increase the cash reserves over the next 12 months to meet the target. 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 £85,000. The bulk of this balance has been allocated to assist funding the replacement of the main heating boilers, roof repairs and with smaller amounts to cover the anticipated cost of painting and maintenance required under our lease. 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 £4,871. This relates to grants which have been received to help fund the Wellbeing Programme and a grant from the Catherine Cookson Trust. 8 Registered Charity No 1154450 ## **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 8.5 % over last year, as did the income from office rental. The overall utilisation of the halls was on average 50.1% in 2023, up from 46.3 % last year. Income from grants again formed a large part of our income this year. A grant of £300 to enable FMYCA to host the King’s Coronation celebrations was received from local County Councillors. The Wellbeing Programme has been supported by grants from a number of sources including believe housing (£500), Durham Action Area Partnership (£5,500) and County Durham Community Grants Funding Programme (£4992). The Christmas Fayre was supported by a ‘small grant’ of £500 from believe housing A grant of £3,000 to enable some of the BEEP recommendations for improving energy efficiencies was received from County Durham Community Buildings: Energy Efficiency Grant. County Durham Community Foundation Fund awarded a grant of £2,210 towards the replacement of essential IT equipment to enable the Centre staff to function efficiently in the Office. This was additionally boosted by a further grant of £500 towards green initiatives (water butts and garden composting frames). A Catherine Cookson grant of £1,000 also was received to improve IT efficiency Durham City AAP Area Budget granted the Association funds of £8,000 towards the solar panel and battery system fitted to the roof of the main building. In addition to the King's Coronation celebration, the Association organised a Christmas Fayre again this year. Both events were successful in further raising the Community Centre’s profile and helped to foster collaboration with other local community groups. Due to generous grants from County Councillors and believe Housing both events were held at no net cost to the Association. The solar PV panels installed some years ago continue to provide a useful sources of income through Feed in Tariff, as well as helping to reduce mains electricity consumption. A summary of the main sources of income are shown in the chart below. **----- Start of picture text -----**
FMYCA Sources of income £
120,000 Other
Grant income
100,000 Office rentals received
Hire of Community Centre facilities
80,000
60,000
40,000
20,000
-
2023 2022
**----- End of picture text -----**
9 Registered Charity No 1154450 ## **Main items of expenditure** The main recurring items of expenditure are wages, buildings maintenance, general maintenance and utilities. A major part of the building maintenance works this year was the installation of the solar PV panel systems. The Wellbeing Programme together with the costs of the Coronation celebration and Christmas Fayre are shown as "Community events" in the following chart. ## **FMYCA Expenditure by Cost headings £** **----- Start of picture text -----**
100,000
90,000
80,000 Depreciation
Community Events
70,000
Buildings Compliance
60,000
Administration
50,000
Utilities
40,000
Maintenance general
30,000
Building maintenance
20,000 Wages and salaries
10,000
-
2023 2022
**----- 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 past, 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 further energy cost inflation, as well as increases in pay rates being a particular issue. The charging rates for hire are revised on 1 April each year, and those in force from 1 April 2024 will need to be increased to reflect the increases in our cost base. However, when setting the level of the increase, the trustees will take into account, as far as possible, the affordability of any increase to our users. Free cash reserves are anticipated be sufficient to cover unexpected operating setbacks. A "Repairs Reserve" has been set up to provide funds for the anticipated costs associated with the maintenance requirements of the building lease from Durham County Council, and other expected liabilities, in particular the cost of the replacement of the main heating boilers. ## **Plans for the future** The Trustees are hoping to build on success of the Wellbeing Programme and the recent community events as a way of developing more socially inclusive activities to support our local community. The trustees are very aware of the effect of increases in energy costs which are being felt as existing fixed price contracts expire. The installation of additional solar PV panels and batteries in 2023 will offset to some extent the increased cost of electricity. The main improvement activity planned for 2024 is the replacement for the existing gas boilers which will help with space heating costs. FMYCA has requested Planning Permission and Landlord's Approval for the works. A grant of £40,000 towards the cost of the improvement has been awarded from the Durham Community Action Energy Efficiency Scheme. The grant is to be received as work progresses in 2024. An amount of £55,000 has been set aside as part of the Repairs Reserve for the balance of the estimated cost. However, further grants will be sought in connection with the project to assist with any shortfall. 10 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:**_ 28 March 2024 ## **Peter Sykes** ## **Secretary to the Trustees** 11 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 2023** **set out on pages 13 to 18 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. 28 March 2024 **NI Coulthard** **Independent Examiner** 12 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 2023** |_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|**2023**
**2022**
General
Reserves
Repairs
Reserve
Restricted
Fund
Total
Total
£
£
£
£
£
52,040
-
-
52,040
47,964
14,736
-
-
14,736
13,573
-
-
26,502
26,502
24,055
2,592
-
-
2,592
1,193
154
-
-
154
67
922
-
-
922
881
2,099
-
-
2,099
876
227
-
-
227
347
72,770
-
26,502
99,272
88,956
26,254
-
3,224
29,478
26,051
4,575
2,040
11,000
17,615
8,567
7,195
-
5,444
12,639
10,415
5,868
-
-
5,868
6,010
68
-
-
68
63
2,678
-
-
2,678
2,307
1,581
-
-
1,581
1,492
1,799
-
-
1,799
1,235
590
-
-
590
363
1,917
-
-
1,917
3,030
191
-
-
191
235
2,204
-
-
2,204
(101)
320
5,879
6,199
10,566
246
-
-
246
172
6,854
-
-
6,854
6,122
-
62,340
2,040
25,547
89,927
76,527
10,430
(2,040)
955
9,345
12,429
(4,040)
4,040
-
-
-
6,390
2,000
955
9,345
12,429
46,613
83,000
3,916
133,529
121,100
53,003
85,000
4,871
142,874
133,529| |---|---| The notes on pages 15 to 18 form part of these accounts 13 Registered Charity No 1154450 ## **Framwellgate Moor Youth & Community Association** _Registered Charity No 1154450_ ## **Balance Sheet as at** ## **31 December 2023** |Notes
**Fixed Assets**
5
Centre fixture and fittings
Office fixture and fittings
Centre equipment
Office equipment
**_Total fixed assets for charity use_**
**Current Assets**
Petty Cash
Balance at bank
6
Cooperative Bank
United Trust
Unity Trust account
Virgin Money account
**_Total cash and bank balances_**
Debtors and prepayments
7
Hire charges and rents not yet paid
Other debtors and prepayments
**_Total debtors and prepayments_**
**Total current assets**
Creditors due within one year
8
**Net current assets**
**Total assets**
**_Represented by_**
**Unrestricted Funds**
General reserves
Repairs reserve
9
**Restricted Funds**
Grants
10
**Accumulated surplus**|**2023**
**2022**
General
Repairs
Restricted
Total
Total
Reserves
Reserve
Fund
£
£
£
£
£
14,809
-
-
14,809
7,122
10,419
-
-
10,419
5,261
1,483
-
-
1,483
1,347
16
-
-
16
95
26,727
-
-
26,727
13,825
151
-
-
151
145
27,813
-
3,403
31,216
18,011
-
85,000
1,468
86,468
95,456
-
-
-
4,325
-
-
-
-
1,145
27,964
85,000
4,871
117,835
119,082
4,674
-
-
4,674
4,269
999
-
-
999
435
5,673
-
-
5,673
4,704
33,637
85,000
4,871
123,508
123,786
(7,361)
-
-
(7,361)
(4,082)
26,276
85,000
4,871
116,147
119,704
53,003
85,000
4,871
142,874
133,529
53,003
-
-
53,003
46,613
-
85,000
-
85,000
83,000
-
-
4,871
4,871
3,916
53,003
85,000
4,871
142,874
133,529| |---|---| Ken Gates 28/03/2024 28/03/2024 Ian Rudd **Chair** **Treasurer** 14 Registered Charity No 1154450 ## **Framwellgate Moor Youth & Community Association** _Registered Charity No 1154450_ ## **Notes to the Accounts for the year ended** **31 December 2023** ## **1 Accounting policies** ## _**1.1** Basis of accounts preparation_ The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Charities Act 2011 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities. The charity is a Public Benefit Entity as defined by FRS 102. The accounts are prepared in sterling, which is the functional currency of the charity and monetary amounts in these financial statements are rounded to the nearest £ . At the time of approving the accounts, the trustees have reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the accounts. ## _**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| A review for indicators of impairment of assets is carried out at each reporting date with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. ## _**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. 15 Registered Charity No 1154450 ## **Framwellgate Moor Youth & Community Association** _Registered Charity No 1154450_ **Notes to the Accounts for the year ended 31 December 2023** _(Continued)_ ## _**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. The amounts paid in total were as follows: |Mr Ken Gates
Mr Ian Rudd
Mr Peter Sykes
Ms Deniece Wanley
**Grant Income**
The following grants were receivable in the year under review:
**General use grants**
UK Government Support
**Restricted use grants**
believe housing (Wellbeing Programme)
believe housing (Social Event Programme - Christmas Fayre)
Catherine Cookson Trust (IT Efficiency)
County Durham Community Foundation (Warm Spaces Fund)
County Durham Community Foundation IT and Green Grant
County Durham Local Councillors
County Durham Community Buildings: Energy Efficiency Grant
Durham AAP (Wellbeing Programme)
Durham AAP (Area Budget) Energy efficiency
County Durham Community Grants Funding Programme (Wellbeing)
Durham Community Action (Wellbeing Programme)
National Lottery Community Fund (Jubilee event)|**_2023_**
**_2022_**
3,435
1,563
204
162
23
24
75
2,870
**_2023_**
**_2022_**
Restricted use
Total
Total
£
£
£
-
-
2,667
500
500
500
500
1,000
1,000
-
-
1,000
2,710
2,710
-
300
300
3,000
3,000
5,000
5,500
5,500
8,000
8,000
4,992
4,992
6,638
-
-
572
-
-
8,178
26,502
26,502
24,055| |---|---| - **3 Grant Income** The UK Government grants in 2022 relate to assistance for businesses with loss of income and additional costs due to the Covid-19 pandemic. The grants from County Durham Community Grants Programme Action (£4,992), Durham Action Area Partnership (£5,500) and believe housing (£500) were used to assist with the Wellbeing Programme. The grant of £8,000 from Durham Action Area Partnership and £3,000 from County Durham Community Buildings Fund were used to finance energy efficiency improvements. Grants from believe housing (£500) and Local Councillors (£500) were used to subsidise community events. County Durham Community Foundation provided grants to improve the IT facilities at the Centre (£2,210) and Green environmental activities (£500). Catherine Cookson Trust provided funds to improve IT facilities (£1,000). 16 Registered Charity No 1154450 ## **Framwellgate Moor Youth & Community Association** _Registered Charity No 1154450_ **Notes to the Accounts for the year ended 31 December 2023** _(Continued)_ ## **4 Employees** There were 4 (2021- 3) part time employees during the year. ## **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 2023
Net book value 31 December 2022|Centre fixture Offices fixture
Centre
Office
Total
and fittings
and fittings
equipment
Equipment
£
£
£
£
£
16,939
20,915
19,806
2,198
59,858
10,420
7,945
1,308
84
19,757
-
-
27,359
28,860
21,114
2,282
79,615
(9,817)
(15,654)
(18,459)
(2,103)
(46,033)
(2,733)
(2,787)
(1,172)
(163)
(6,855)
(12,550)
(18,441)
(19,631)
(2,266)
(52,888)
14,809
10,419
1,483
16
26,727
7,122
5,261
1,347
95
13,825| |---|---| ## **6 Cash at bank** Balances held at Cooperative Bank 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
Accrued interest
Feed in Tariff|**_2023_**
**_2022_**
£
£
3,144
3,064
1,530
1,205
4,674
4,269
449
375
490
60
60
999
435| |---|---| ## **8 Creditors due within one year** |Wages and Salaries including PAYE
Utilities
Telephone and Wi-Fi
Insurance
Maintenance
Sundry|**_2023_**
**_2022_**
£
£
1,104
872
1,237
712
285
12
2,900
1,700
1,676
399
160
387
7,361
4,082| |---|---| 17 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
(600)
5,400
36,000
23,696
(4,696)
55,000
19,000
40
(1,440)
17,600
5,000
5,000
2,000
2,000
15,000
(2,714)
(12,286)
-
83,000
21,022
(19,022)
85,000
**31 December 2023**| |---|---| 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)
believe housing (Social Event Programme - Christmas Fayre)
Catherine Cookson Trust (IT Efficiency)
County Durham Community Foundation (Warm Spaces Fund)
County Durham Community Foundation IT and Green Grant
County Durham Local Councillors
County Durham Community Buildings: Energy Efficiency Grant
Durham AAP (Wellbeing Programme)
Durham AAP (Area Budget) Energy efficiency
County Durham Community Grants Funding Programme (Wellbeing)
Durham Community Action (Wellbeing Programme)
Durham Community Action (Wellbeing Programme)
National Lottery Community Fund (Jubilee event)
Total|Unexpended
Incoming
Resource
Unexpended
balance at
resources
expended
balance at
brought fwd.
carried fwd.
£
£
£
£
-
500
(500)
-
-
500
(500)
-
-
1,000
-
1,000
1,000
-
(1,000)
-
-
2,710
(2,710)
-
-
300
(300)
-
-
3,000
(3,000)
-
1,954
5,500
(7,454)
-
-
8,000
(8,000)
-
-
4,992
(1,121)
3,871
572
-
(572)
-
390
-
(390)
-
-
-
-
3,916
26,502
(25,547)
4,871| |---|---| 18