CHARITY REGISTRATION NUMBER: 1156011
Harraby Community Centre Unaudited Financial Statements
31 March 2021
GORDON CONSULTANCY LIMITED
Chartered Accountants Briar Lea House Brampton Road Longtown Carlisle Cumbria CA6 5TN
Harraby Community Centre
Financial Statements
Year ended 31 March 2021
| Page | |
|---|---|
| Trustees' annual report | 1 |
| Independent examiner's report to the trustees | 4 |
| Statement of financial activities | 5 |
| Statement of financial position | 6 |
| Notes to the financial statements | 7 |
| The following pages do not form part of the financial statements | |
| Detailed statement of financial activities | 15 |
| Notes to the detailed statement of financial activities | 16 |
Harraby Community Centre
Trustees' Annual Report
Year ended 31 March 2021
The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2021.
Reference and administrative details
Registered charity name Harraby Community Centre Charity registration number 1156011 Principal office Edgehill Road Harraby Carlisle Cumbria The trustees
Mr C Weber Mr R Burns Mrs A Dalton Mrs J Ellis-Williams Mr W Jackson (Retired 1 April 2020) Mrs E Jackson Mr O Slack Mr S Smith Ms L Sherriff Company secretary Mrs L Jackson Independent examiner Mr R W Gordon, FCA Briar Lea House Brampton Road Longtown Carlisle Cumbria CA6 5TN
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Harraby Community Centre
Trustees' Annual Report (continued)
Year ended 31 March 2021
Structure, governance and management
Harraby Community Centre was built as a Youth Centre in 1963 and managed as a registered charity in partnership with Carlisle City Council.
To better meet the needs of the local community, a scheme to create and combine into one building a modern Community Centre and Primary School was identified and thus in 2016 the current Harraby Community Campus was opened. To ensure the structure of Harraby Community Centre was suited to meet the challenges and demands of the new Campus arrangement, it registered as a Charitable Incorporated Organisation in March 2014.
A board of Trustees now forms the management of Harraby Community Centre with responsibility for the delivery of activities, management and maintenance of the building and establishing its future strategic direction. We continue to be grateful to Carlisle City Council who support us with an annual financial grant.
Mrs Liz Jackson, Centre Manager, is responsible for the day to day management of the charity and this responsibility has been delegated by the Trustees. Mrs Jackson and the Trustees hold regular meetings to discuss the Centre's activities, performance and future plans.
Objectives and activities
The Centre provides (and where appropriate in conjunction with other providers) a wide range of social, recreational and educational activities for both the local community and wider communities of the Carlisle area. All activities are to be provided on a fully inclusive basis with the objective meeting the diverse needs of the community and improving the health, well-being and general quality of life of participants.
Achievements and performance
The onset & continuation of Covid-19 pandemic continued to affect our plans for the year. We continued to support the NHS & Vulnerable groups during this time by offering them a safe space to meet & supported the community with our continued service including our Fareshare service.
We will continue to follow all government guidelines & advice & are working on new ways to enable us to serve the local community with their current needs.
Financial review
Having been fortunate to be in a stable financial position & having had grant money from the Government Retention Scheme we are hoping we have survived most of the covid storm. We are aware that it is not over & the need to plan our reserves carefully as the future is still uncertain, there will be more challenges ahead with new decisions to be made.
Plans for future periods
The Trustees will again look carefully at how we move on from the last year. Working with other community partners & identifying the community needs & the way they are delivered will be our main aim. Uncertain times are still ahead of us & we continue to monitor our financial position very carefully.
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Harraby Community Centre
Trustees' Annual Report (continued)
Year ended 31 March 2021
Plans for future periods (continued)
There are numerous friends and organisations that have supported the Centre during the last 12 months and we look forward to continuing and strengthening our relationships as we move forward. In particular we wish to extend our thanks to:
-
Pennine Way Primary School
-
Carlisle City Council
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Greenwich Leisure Limited
-
Joanne Ashbridge
-
Orian
-
St Aidans Nursery
-
Barnardos
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Family Action Group
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Harraby Together We Can!
-
Bendles solicitors
-
Cumbria County Council
Mr Robert W Gordon, FCA of Gordon Consultancy Limited has been re-appointed as independent examiner for the ensuing year.
The trustees' annual report was approved on 31 January 2022 and signed on behalf of the board of trustees by:
Mr O Slack Trustee
Mrs L Jackson Charity Secretary
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Harraby Community Centre
Independent Examiner's Report to the Trustees of Harraby Community Centre
Year ended 31 March 2021
I report to the trustees on my examination of the financial statements of Harraby Community Centre ('the charity') for the year ended 31 March 2021.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity's financial statements 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 giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the financial statements do not accord with those records; or
-
the financial statements do 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.
Mr R W Gordon, FCA Independent Examiner
Briar Lea House Brampton Road Longtown Carlisle Cumbria CA6 5TN
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Harraby Community Centre
Statement of Financial Activities
Year ended 31 March 2021
| 2021 | 2020 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||
| funds | funds | Total funds | Total funds | ||
| Note | £ | £ | £ | £ | |
| Income and endowments | |||||
| Donations and legacies | 4 | 29,819 | 64,445 | 94,264 | 87,584 |
| Other trading activities | 5 | 36,239 | – | 36,239 | 121,852 |
| Investment income | 6 | – | – | – | 1,828 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Total income | 66,058 | 64,445 | 130,503 | 211,264 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Expenditure | |||||
| Expenditure on charitable activities | 7,8 | 75,860 | 57,752 | 133,612 | 143,493 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Total expenditure | 75,860 | 57,752 | 133,612 | 143,493 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Net (expenditure)/income and net | |||||
| movement in funds | (9,802) | 6,693 | (3,109) | 67,771 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Reconciliation of funds | |||||
| Total funds brought forward | 157,071 | 24,752 | 181,823 | 114,052 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Total funds carried forward | 147,269 | 31,445 | 178,714 | 181,823 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 7 to 13 form part of these financial statements.
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Harraby Community Centre
Statement of Financial Position
31 March 2021
| 2021 | 2020 | |||
|---|---|---|---|---|
| Note | £ | £ | £ | |
| Fixed assets | ||||
| Tangible fixed assets | 15 | 6,764 | 6,521 | |
| Current assets | ||||
| Debtors | 16 | 1,924 | 5,930 | |
| Cash at bank and in hand | 217,193 | 261,163 | ||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |||
| 219,117 | 267,093 | |||
| Creditors: amounts falling due within one year | 17 | 47,167 | 91,791 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |||
| Net current assets | 171,950 | 175,302 | ||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |||
| Total assets less current liabilities | 178,714 | 181,823 | ||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |||
| Net assets | 178,714 | 181,823 | ||
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |||
| Funds of the charity | ||||
| Restricted funds | 31,445 | 24,752 | ||
| Unrestricted funds | 147,269 | 157,071 | ||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |||
| Total charity funds | 18 | 178,714 | 181,823 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
These financial statements were approved by the board of trustees and authorised for issue on 31 January 2022, and are signed on behalf of the board by:
Mr O Slack Trustee
The notes on pages 7 to 13 form part of these financial statements.
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Harraby Community Centre
Notes to the Financial Statements
Year ended 31 March 2021
1. General information
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is Edgehill Road, Harraby, Carlisle, Cumbria.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Disclosure exemptions
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102:
(a) No cash flow statement has been presented for the company.
(b) Disclosures in respect of financial instruments have not been presented.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
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Harraby Community Centre
Notes to the Financial Statements (continued)
Year ended 31 March 2021
3. Accounting policies (continued)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
-
income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
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legacy income is recognised when receipt is probable and entitlement is established.
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income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
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income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
-
expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
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expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
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other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
All fixed assets are initially recorded at cost.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fixtures and Fittings
- 25% reducing balance
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Harraby Community Centre
Notes to the Financial Statements (continued)
Year ended 31 March 2021
3. Accounting policies (continued)
Impairment of fixed assets
A review for indicators of impairment 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. Prior impairments are also reviewed for possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cashgenerating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.
4. Donations and legacies
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2021 | |
| £ | £ | £ | |
| Grants | |||
| Grants receivablle - Carlisle City Council | – | 57,045 | 57,045 |
| Grants receivable - Cumbria County Council | – | – | – |
| Grants receivable - Other | – | 7,400 | 7,400 |
| Other donations and legacies | |||
| Miscellaneous Income | 199 | – | 199 |
| Rental Income: Library | 3,900 | – | 3,900 |
| Rental Income: Nursery | 18,000 | – | 18,000 |
| Room | 7,720 | – | 7,720 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| 29,819 | 64,445 | 94,264 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2020 | |
| £ | £ | £ | |
| Grants | |||
| Grants receivablle - Carlisle City Council | – | 50,454 | 50,454 |
| Grants receivable - Cumbria County Council | – | 1,000 | 1,000 |
| Grants receivable - Other | – | 3,322 | 3,322 |
| Other donations and legacies | |||
| Miscellaneous Income | 2,948 | – | 2,948 |
| Rental Income: Library | 3,900 | – | 3,900 |
| Rental Income: Nursery | 18,000 | – | 18,000 |
| Room | 7,960 | – | 7,960 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| 32,808 | 54,776 | 87,584 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
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Harraby Community Centre
Notes to the Financial Statements (continued)
Year ended 31 March 2021
5. Other trading activities
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
|---|---|---|---|---|
| Funds | 2021 | Funds | 2020 | |
| £ | £ | £ | £ | |
| Coffee Bar | 1,395 | 1,395 | 6,339 | 6,339 |
| Room Hire | 25,778 | 25,778 | 65,356 | 65,356 |
| Soft Play Income | 5,298 | 5,298 | 14,431 | 14,431 |
| Theatre Income: Theatre Event Income | 3,768 | 3,768 | 27,980 | 27,980 |
| Recharges to Carlisle Sports | – | – | 7,746 | 7,746 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 36,239 | 36,239 | 121,852 | 121,852 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
| 6. | Investment income | ||||
|---|---|---|---|---|---|
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2021 | Funds | 2020 | ||
| £ | £ | £ | £ | ||
| Bank interest receivable | – | – | 1,828 | 1,828 | |
| ৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ||
| 7. | Expenditure on charitable activities by fund type | ||||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2021 | |||
| £ | £ | £ | |||
| Centre | 64,735 | 57,752 | 122,487 | ||
| Theatre | 4,405 | – | 4,405 | ||
| Support costs | 6,720 | – | 6,720 | ||
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |||
| 75,860 | 57,752 | 133,612 | |||
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2020 | |||
| £ | £ | £ | |||
| Centre | 90,476 | 30,024 | 120,500 | ||
| Theatre | 19,572 | – | 19,572 | ||
| Support costs | 3,421 | – | 3,421 | ||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |||
| 113,469 | 30,024 | 143,493 | |||
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
8. Expenditure on charitable activities by activity type
| Activities | ||||
|---|---|---|---|---|
| undertaken | Total funds | Total fund | ||
| directly | Support costs | 2021 | 2020 | |
| £ | £ | £ | £ | |
| Centre | 122,487 | – | 122,487 | 120,500 |
| Theatre | 4,405 | – | 4,405 | 19,572 |
| Governance costs | – | 6,720 | 6,720 | 3,421 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 126,892 | 6,720 | 133,612 | 143,493 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
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Harraby Community Centre
Notes to the Financial Statements (continued)
Year ended 31 March 2021
| 9. | Analysis of support costs | |||
|---|---|---|---|---|
| Support Costs | Total 2021 | Total 2020 | ||
| £ | £ | £ | ||
| Governance costs | 6,719 | 6,719 | 3,421 | |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ||
| 10. | Net (expenditure)/income | |||
| Net (expenditure)/income is stated after charging/(crediting): | ||||
| 2021 | 2020 | |||
| £ | £ | |||
| Depreciation of tangible fixed assets | 2,254 | 2,174 | ||
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | |||
| 11. | Independent examination fees | |||
| 2021 | 2020 | |||
| £ | £ | |||
| Fees payable to the independent examiner for: | ||||
| Independent examination of the financial statements | 150 | 150 | ||
| Other financial services | 150 | 150 | ||
| ৄৄৄৄ | ৄৄৄৄ | |||
| 300 | 300 | |||
| ৶৶৶৶ | ৶৶৶৶ |
12. Staff costs
| The total staff costs and employee benefits for the reporting period are analysed as | The total staff costs and employee benefits for the reporting period are analysed as | follows: |
|---|---|---|
| 2021 | 2020 | |
| £ | £ | |
| Wages and salaries | 57,752 ৶৶৶৶৶৶৶৶ |
76,026 ৶৶৶৶৶৶৶৶ |
The average head count of employees during the year was 4 (2020: 4). The average number of full-time equivalent employees during the year is analysed as follows:
| 2021 | 2020 | |
|---|---|---|
| No. | No. | |
| Number of staff | 4 | 4 |
| ৶৶৶৶ | ৶৶৶৶ |
No employee received employee benefits of more than £60,000 during the year (2020: Nil).
13. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
14. Transfers between funds
The centre receives grants for a number of project which are restricted in their nature.
When the expenses of these projects exceed their income, the centre transfers funds from its unrestricted funds.
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Harraby Community Centre
Notes to the Financial Statements (continued)
Year ended 31 March 2021
15. Tangible fixed assets
| Fixtures and | |||
|---|---|---|---|
| fittings | Total | ||
| £ | £ | ||
| Cost | |||
| At 1 April 2020 | 14,280 | 14,280 | |
| Additions | 2,497 | 2,497 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| At 31 March 2021 | 16,777 | 16,777 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| Depreciation | |||
| At 1 April 2020 | 7,759 | 7,759 | |
| Charge for the year | 2,254 | 2,254 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| At 31 March 2021 | 10,013 | 10,013 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| Carrying amount | |||
| At 31 March 2021 | 6,764 | 6,764 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| At 31 March 2020 | 6,521 | 6,521 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ||
| 16. | Debtors | ||
| 2021 | 2020 | ||
| £ | £ | ||
| Trade debtors | 1,504 | 5,720 | |
| Prepayments and accrued income | 420 | 210 | |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ||
| 1,924 | 5,930 | ||
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ||
| 17. | Creditors: amounts falling due within one year | ||
| 2021 | 2020 | ||
| £ | £ | ||
| Trade creditors | 46,807 | 91,431 | |
| Accruals and deferred income | 360 | 360 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ||
| 47,167 ৶৶৶৶৶৶৶৶ |
91,791 ৶৶৶৶৶৶৶৶ |
18. Analysis of charitable funds
Unrestricted funds
| At | |||||
|---|---|---|---|---|---|
| At | 31 | March 202 | |||
| 1 | April 2020 | Income | Expenditure | 1 | |
| £ | £ | £ | £ | ||
| General funds | 157,071 | 66,058 | (75,860) | 147,269 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| At | |||||
| At | 31 | March 202 | |||
| 1 | April 2019 | Income | Expenditure | 0 | |
| £ | £ | £ | £ | ||
| General funds | 114,052 ৶৶৶৶৶৶৶৶৶ |
156,488 ৶৶৶৶৶৶৶৶৶ |
(113,469) ৶৶৶৶৶৶৶৶৶ |
157,071 ৶৶৶৶৶৶৶৶৶ |
- 12 -
Harraby Community Centre
Notes to the Financial Statements (continued)
Year ended 31 March 2021
18. Analysis of charitable funds (continued)
Restricted funds
| Restricted funds | ||||
|---|---|---|---|---|
| At | ||||
| At | 31 March 202 | |||
| 1 April 2020 | Income | Expenditure | 1 | |
| £ | £ | £ | £ | |
| Projects | – | 64,445 | (57,752) | 6,693 |
| Salaries | 24,752 | – | – | 24,752 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| 24,752 | 64,445 | (57,752) | 31,445 | |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |
| At | ||||
| At | 31 March 202 | |||
| 1 April 2019 | Income | Expenditure | 0 | |
| £ | £ | £ | £ | |
| Projects | – | 54,776 | (30,024) | 24,752 |
| Salaries | – | – | – | – |
| ৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| – | 54,776 | (30,024) | 24,752 | |
| ৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |
| Analysis of net assets between funds | ||||
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2021 | ||
| £ | £ | £ | ||
| Tangible fixed assets | 6,764 | – | 6,764 | |
| Current assets | 187,672 | 31,445 | 219,117 | |
| Creditors less than 1 year | (47,167) | – | (47,167) | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Net assets | 147,269 | 31,445 | 178,714 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2020 | ||
| £ | £ | £ | ||
| Tangible fixed assets | 6,521 | – | 6,521 | |
| Current assets | 242,341 | 24,752 | 267,093 | |
| Creditors less than 1 year | (91,791) | – | (91,791) | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Net assets | 157,071 | 24,752 | 181,823 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
19. Analysis of net assets between funds
- 13 -
Harraby Community Centre
Management Information
Year ended 31 March 2021
The following pages do not form part of the financial statements.
- 14 -
Harraby Community Centre
Detailed Statement of Financial Activities
Year ended 31 March 2021
| Year ended 31 March | 2021 | |
|---|---|---|
| 2021 | 2020 | |
| £ | £ | |
| Income and endowments | ||
| Donations and legacies | ||
| Grants receivablle - Carlisle City Council | 57,045 | 50,454 |
| Grants receivable - Cumbria County Council | – | 1,000 |
| Grants receivable - Other | 7,400 | 3,322 |
| Miscellaneous Income | 199 | 2,948 |
| Rental Income: Library | 3,900 | 3,900 |
| Rental Income: Nursery | 18,000 | 18,000 |
| Room | 7,720 | 7,960 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| 94,264 | 87,584 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Other trading activities | ||
| Coffee Bar | 1,395 | 6,339 |
| Room Hire | 25,778 | 65,356 |
| Soft Play Income | 5,298 | 14,431 |
| Theatre Income: Theatre Event Income | 3,768 | 27,980 |
| Recharges to Carlisle Sports | – | 7,746 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 36,239 | 121,852 | |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Investment income | ||
| Bank interest receivable | – | 1,828 |
| ৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Total income | 130,503 | 211,264 |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |
| Expenditure | ||
| Expenditure on charitable activities | ||
| Purchases | 4,306 | 25,089 |
| Wages and salaries | 57,752 | 76,026 |
| Rates and water | 6,574 | 1,804 |
| Light and heat | 17,948 | 9,210 |
| Repairs and maintenance | 17,719 | 2,031 |
| Insurance | 3,842 | 4,371 |
| Other establishment | 4,466 | 1,247 |
| Legal and professional fees | 8,842 | 15,554 |
| Telephone | 1,818 | (4,389) |
| Other office costs | 8,091 | 10,376 |
| Depreciation | 2,254 | 2,174 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 133,612 | 143,493 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Total expenditure | 133,612 | 143,493 |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Net (expenditure)/income | (3,109) | 67,771 |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
- 15 -
Harraby Community Centre
Notes to the Detailed Statement of Financial Activities
Year ended 31 March 2021
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Expenditure on charitable activities | ||
| Centre | ||
| Activities undertaken directly | ||
| Purchases | 1,094 | 5,951 |
| Wages/salaries | 57,752 | 76,026 |
| Rates & water | 6,574 | 1,804 |
| Light & heat | 17,948 | 9,210 |
| Repairs & maintenance | 16,747 | 2,031 |
| Insurance | 3,732 | 4,217 |
| Legal and professional fees | 8,842 | 15,554 |
| Telephone | 1,818 | (4,389) |
| Other office costs | 7,980 | 10,096 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 122,487 | 120,500 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Theatre | ||
| Activities undertaken directly | ||
| Purchases | 3,212 | 19,138 |
| Direct charitable activity 2 - repairs & maintenance | 972 | – |
| Insurance | 110 | 154 |
| Other office costs | 111 | 280 |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| 4,405 | 19,572 | |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Governance costs | ||
| Other establishment | 4,466 | 1,247 |
| Depreciation | 2,254 | 2,174 |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| 6,720 | 3,421 | |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Expenditure on charitable activities | 133,612 ৶৶৶৶৶৶৶৶৶ |
143,493 ৶৶৶৶৶৶৶৶৶ |
- 16 -