2023-03-31-accounts

COMPANY REGISTRATION NUMBER: CE001015 CHARITY REGISTRATION NUMBER: 1156011

Harraby Community Centre Company Limited by Guarantee Unaudited Financial Statements

31 March 2023

GORDON CONSULTANCY LIMITED

Chartered Accountants Briar Lea House Brampton Road Longtown Carlisle Cumbria CA6 5TN

Harraby Community Centre

Company Limited by Guarantee

Financial Statements

Year ended 31 March 2023

	Page
Trustees' annual report (incorporating the director's report)	1
Independent examiner's report to the trustees	6
Statement of financial activities (including income and
expenditure account)	8
Statement of financial position	9
Notes to the financial statements	10
The following pages do not form part of the financial statements
Detailed statement of financial activities	20
Notes to the detailed statement of financial activities	22

Harraby Community Centre

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 31 March 2023

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2023.

Reference and administrative details

Registered charity name Harraby Community Centre Charity registration number 1156011 Company registration number CE001015 Principal office and registered Edgehill Road office Harraby Carlisle Cumbria

The trustees

Mr C Weber Mr R Burns Mrs L Campbell Mrs A Dalton Mrs J Ellis-Williams Mrs E Jackson Mr O Slack Mr S Smith Ms L Sherriff (Retired 27 June 2023) Mr B Scroggie Company secretary Mrs L Jackson Independent examiner Mr R W Gordon, FCA Briar Lea House Brampton Road Longtown Carlisle Cumbria CA6 5TN

- 1 -

Harraby Community Centre

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2023

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

It has been said that there are only two certainties in life; death and taxes.

However, I can confidently confirm that there is also a third, which is that, no matter what hardships are thrown at the Trustees, staff and volunteers at Harraby Community Centre, they will find a way to overcome them.

It was forever thus of course and it has certainly been the case again this year, which has continued to follow the recent pattern of pandemic and other chaos strewn years and which, in many ways, has been a familiar pattern since the Centre was opened in 1963.

The more diligent of you will have noted that this means we have been fighting the good fight now for 60 years.

Yet, despite the historical evidence and against any logical judgement, we enter into our diamond celebration year with the same unfettered optimism and enthusiasm as Rapunzel and continue to be guided by the words of the inspirational Helen Keller who said, 'Optimism is the faith that leads to achievement. Nothing can be done without hope and confidence'. We are bursting with all of those qualities!

- 2 -

Harraby Community Centre

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2023

Achievements and performance (continued)

You will note in the accounts that follow, that our optimism is reasonably well founded as, despite the lingering effects left in the wake of the unwelcome visit to the world by Covid19, the unwavering skills and dedication of our Trustees, staff and volunteers, have managed to keep us financially buoyant and helped us maintain and even develop, a range of activities, services and opportunities which have nurtured the local community through some difficult times.

We are fortunate to have many partners who share not only our campus site, but our vision that 'all residents should enjoy a high quality of life, are able to achieve their economic, social and educational goals through our offerings and are part of a strong, prosperous and caring local community'.

Henry Ford, in a motivational teambuilding speech to the workforce who were about to become cogs in the production line for the famous Model T Ford, said 'One finger can't lift a pebble'!

We know that to make our vision a reality, we must all pull our fingers out, knuckle down and keep elbowing our way towards that nirvana.

Every single organization, business or individual who passes through our doors helps us grow stronger as a community and we eagerly follow George Orwell's entreaty that 'all animals are equal', whilst rejecting his alter ego's dystopian and corrupted amendment that 'some animals are more equal than others'.

So in that spirit, we thank all our partners, the great and the good and those in between, for whatever contribution they have made to making our Centre the community hub it has become.

We thank too, all those residents who make use of our 'offerings'. Their growing numbers suggest we must be doing something right.

Former American President John F Kennedy once said, 'Ask not what your country can do for you, but what you can do for your country'.

The people of Harraby must have been paying particular attention that day!

And finally, to our volunteers and indeed to volunteers everywhere, the lifeblood of so much community activity, there can be no better tribute than the following conversation overheard in our theatre coffee bar between an audience member and a volunteer steward….. How much d'you get paid for doing this then? Nothing, I volunteer.

They can't think much of you then!

On the contrary actually. It's not because we're worthless that we don't get paid, it's because we're priceless!!

And so say all of us!!

- 3 -

Harraby Community Centre

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2023

Financial review

Following the tragedy of the pandemic, we are seeking to establish the 'new normal' for the Centre and (like everyone else) are now grappling with the impact inflation and in particular spiralling energy costs.

It is satisfying to see that the support for the Centre has quickly recovered, with full use of our rooms and other facilities such as soft play ensuring the site is, once again, vibrant and at the centre of the community.

It is a credit to the work of team that income is now at an all-time high of £319.7k and that despite the adverse impact of inflation we have still delivered a satisfactory financial outcome - a surplus of £11.9k.

We are once again grateful to all who have supported us over the last year and for the various grant funding received.

We remain focused on sustaining a sound financial performance so that we can continue to deliver a sustainable future for the benefit of the local and boarder communities of Carlisle.

Plans for future periods

With the start of the year still carrying the effects of Covid - 19, we will continue to support NHS & Vulnerable groups, including holding regular covid vaccination clinics to support our local community needs. We continue to work & make any necessary changes to adapt to the changes which may come our way.

We are focused on ensuring that we deliver quality services and amenities for the benefit of our local community on a sustainable basis. To this end we are drafting new operational plans to ensure we listen to what the community is telling they require and then gearing up to meet / exceed their expectations.

The finalisation of lease arrangements with Cumberland Council remains a priority. Once this is in place, we are then on a firm footing to work with our tenants and friends to consider further development of the site.

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.

Mr Robert W Gordon, FCA of Gordon Consultancy Limited has been re-appointed as independent examiner for the ensuing year.

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

- 4 -

Harraby Community Centre

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2023

The trustees' annual report was approved on 17 October 2023 and signed on behalf of the board of trustees by:

Mr R Burns Trustee

Mrs L Jackson Charity Secretary

- 5 -

Harraby Community Centre

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of Harraby Community Centre

Year ended 31 March 2023

I report to the trustees on my examination of the financial statements of Harraby Community Centre ('the charity') for the year ended 31 March 2023.

Responsibilities and basis of report

As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I can confirm that I am qualified to undertake the examination because I am a registered member of the Institute of Chartered Accountants in England & Wales.

Mr RW Gordon, FCA

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

2. the financial statements do not accord with those records; or

3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

- 6 -

Harraby Community Centre

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of Harraby Community Centre

(continued)

Year ended 31 March 2023

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

- 7 -

Harraby Community Centre

Company Limited by Guarantee

Statement of Financial Activities (including income and expenditure account)

Year ended 31 March 2023

			2023		2022
		Unrestricted	Restricted
		funds	funds	Total funds	Total funds
	Note	£	£	£	£
Income and endowments
Donations and legacies	5	172,740	34,895	207,635	180,466
Other trading activities	6	106,773	2,189	108,962	54,836
Investment income	7	3,078	–	3,078	542
		ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Total income		282,591	37,084	319,675	235,844
		৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶
Expenditure
Expenditure on charitable activities	8	262,281	45,440	307,721	205,447
		ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Total expenditure		262,281	45,440	307,721	205,447
		৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶
		ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Net income and net movement in	funds	20,310	(8,356)	11,954	30,397
		৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶
Reconciliation of funds
Total funds brought forward		177,666	31,445	209,111	178,714
		ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Total funds carried forward		197,976	23,089	221,065	209,111
		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 10 to 18 form part of these financial statements.

- 8 -

Harraby Community Centre

Company Limited by Guarantee

Statement of Financial Position

31 March 2023

		2023		2022
	Note	£	£	£
Fixed assets
Tangible fixed assets	15		13,786	8,246
Current assets
Debtors	16	12,016		14,203
Cash at bank and in hand		230,909		236,162
		ৄৄৄৄৄৄৄৄৄ		ৄৄৄৄৄৄৄৄৄ
		242,925		250,365
Creditors: amounts falling due within one year	17	35,646		49,500
		ৄৄৄৄৄৄৄৄৄ		ৄৄৄৄৄৄৄৄৄ
Net current assets			207,279	200,865
			ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Total assets less current liabilities			221,065	209,111
			ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Net assets			221,065	209,111
			৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶
Funds of the charity
Restricted funds			23,089	31,445
Unrestricted funds			197,976	177,666
			ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Total charity funds	18		221,065	209,111
			৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶

For the year ending 31 March 2023 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

• The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

These financial statements were approved by the board of trustees and authorised for issue on 17 October 2023, and are signed on behalf of the board by:

Mr R Burns Trustee

The notes on pages 10 to 18 form part of these financial statements.

- 9 -

Harraby Community Centre

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2023

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered 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 Companies Act 2006.

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.

- 10 -

Harraby Community Centre

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2023

3. Accounting policies (continued)

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.

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.

• legacy income is recognised when receipt is probable and entitlement is established.

• 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.

• 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.

- 11 -

Harraby Community Centre

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2023

3. Accounting policies (continued)

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.

• 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.

• 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

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.

- 12 -

Harraby Community Centre

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2023

4. Limited by guarantee

The charity is a charitable incorporated organisation.

5. Donations and legacies

		Unrestricted	Restricted	Total Funds
		Funds	Funds	2023
		£	£	£
	Grants
	Council grants	24,800	11,360	36,160
	Grants receivable - Other	1,664	23,535	25,199
	Other donations and legacies
	Miscellaneous Income	2,005	–	2,005
	Rental Income: Library	3,900	–	3,900
	Rental Incomeand utility costs recharged: Nursery	52,622	–	52,622
	Room	87,749	–	87,749
		ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
		172,740	34,895	207,635
		৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2022
		£	£	£
	Grants
	Council grants	1,869	24,300	26,169
	Grants receivable - Other	26,430	1,053	27,483
	Other donations and legacies
	Miscellaneous Income	6,488	–	6,488
	Rental Income: Library	3,900	–	3,900
	Rental Incomeand utility costs recharged: Nursery	18,000	–	18,000
	Room	98,426	–	98,426
		ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
		155,113	25,353	180,466
		৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶
6.	Other trading activities

	Unrestricted	Restricted	Total Funds
	Funds	Funds	2023
	£	£	£
Coffee Bar	17,105	–	17,105
Room Hire	–	–	–
Soft Play Income	18,406	–	18,406
Community Cafe Income	–	–	–
Theatre Income: Theatre Event Income	53,112	–	53,112
Razzamatazz Rental Income	18,150	–	18,150
Pop Up Shop	–	2,189	2,189
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
	106,773 ৶৶৶৶৶৶৶৶৶	2,189 ৶৶৶৶৶৶৶	108,962 ৶৶৶৶৶৶৶৶৶

- 13 -

Harraby Community Centre

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2023

6. Other trading activities (continued)

			Unrestricted	Restricted	Total Funds
			Funds	Funds	2022
			£	£	£
	Coffee Bar		2,458	–	2,458
	Room Hire		1,313	–	1,313
	Soft Play Income		14,387	–	14,387
	Community Cafe Income		4,186	–	4,186
	Theatre Income: Theatre Event Income		31,492	1,000	32,492
	Razzamatazz Rental Income		–	–	–
	Pop Up Shop		–	–	–
			ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
			53,836	1,000	54,836
			৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶
7.	Investment income
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2023	Funds	2022
		£	£	£	£
	Bank interest receivable	3,078	3,078	542	542
		৶৶৶৶৶৶৶	৶৶৶৶৶৶৶	৶৶৶৶	৶৶৶৶
8.	Expenditure on charitable activities by activity type
		Activities
		undertaken		Total funds	Total fund
		directly	Support costs	2023	2022
		£	£	£	£
	Centre	271,402	–	271,402	178,383
	Theatre	29,192	–	29,192	22,126
	Governance costs	–	7,127	7,127	4,938
		ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
		300,594	7,127	307,721	205,447
		৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶
9.	Analysis of support costs
			Support Costs	Total 2023	Total 2022
			£	£	£
	Governance costs		7,127	7,127	4,938
			৶৶৶৶৶৶৶	৶৶৶৶৶৶৶	৶৶৶৶৶৶৶
10.	Net income
	Net income is stated after charging/(crediting):
				2023	2022
				£	£
	Depreciation of tangible fixed assets			4,596 ৶৶৶৶৶৶৶	2,749 ৶৶৶৶৶৶৶

- 14 -

Harraby Community Centre

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2023

11. Independent examination fees

	2023	2022
	£	£
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 follows:	The total staff costs and employee benefits for the reporting period are analysed as follows:	The total staff costs and employee benefits for the reporting period are analysed as follows:
	2023	2022
	£	£
Wages and salaries	99,249	78,501
	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶
The average head count of employees during the year was 8 (2022: 8). The average number of
full-time equivalent employees during the year is analysed as follows:
	2023	2022
	No.	No.
Number of staff	8	8
	৶৶৶৶	৶৶৶৶

No employee received employee benefits of more than £60,000 during the year (2022: 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.

- 15 -

Harraby Community Centre

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2023

15. Tangible fixed assets

		Fixtures and
		fittings	Total
		£	£
	Cost
	At 1 April 2022	21,008	21,008
	Additions	10,136	10,136
		ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
	At 31 March 2023	31,144	31,144
		৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶
	Depreciation
	At 1 April 2022	12,762	12,762
	Charge for the year	4,596	4,596
		ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
	At 31 March 2023	17,358	17,358
		৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶
	Carrying amount
	At 31 March 2023	13,786	13,786
		৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶
	At 31 March 2022	8,246	8,246
		৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶
16.	Debtors
		2023	2022
		£	£
	Trade debtors	11,806	13,783
	Prepayments and accrued income	210	420
		ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
		12,016	14,203
		৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶
17.	Creditors: amounts falling due within one year
		2023	2022
		£	£
	Trade creditors	35,286	49,140
	Accruals and deferred income	360	360
		ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
		35,646	49,500
		৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶

- 16 -

Harraby Community Centre

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2023

18. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
				At
	At		31	March 202
	1 April 2022	Income	Expenditure	3
	£	£	£	£
General funds	177,666	282,591	(262,281)	197,976
	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶
				At
	At		31	March 202
	1 April 2021	Income	Expenditure	2
	£	£	£	£
General funds	147,269	209,491	(179,094)	177,666
	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶
Restricted funds
				At
	At		31	March 202
	1 April 2022	Income	Expenditure	3
	£	£	£	£
Projects	6,693	1,005	(6,841)	857
Salaries	24,752	–	(24,752)	–
HCC60	–	5,800	–	5,800
Warm Hub	–	2,757	(310)	2,447
Jubilee	–	7,946	(7,946)	–
Pop Up Shop	–	16,786	(2,801)	13,985
Ground Maintenance and Garden
Project	–	2,790	(2,790)	–
	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
	31,445	37,084	(45,440)	23,089
	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶
				At
	At		31	March 202
	1 April 2021	Income	Expenditure	2
	£	£	£	£
Projects	6,693	26,353	(26,353)	6,693
Salaries	24,752	–	–	24,752
HCC60	–	–	–	–
Warm Hub	–	–	–	–
Jubilee	–	–	–	–
Pop Up Shop	–	–	–	–
Ground Maintenance and Garden
Project	–	–	–	–
	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
	31,445 ৶৶৶৶৶৶৶৶	26,353 ৶৶৶৶৶৶৶৶	(26,353) ৶৶৶৶৶৶৶৶	31,445 ৶৶৶৶৶৶৶৶

- 17 -

Harraby Community Centre

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2023

19. Analysis of net assets between funds

	Unrestricted	Restricted	Total Funds
	Funds	Funds	2023
	£	£	£
Tangible fixed assets	13,786	–	13,786
Current assets	219,836	23,089	242,925
Creditors less than 1 year	(35,646)	–	(35,646)
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Net assets	197,976	23,089	221,065
	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2022
	£	£	£
Tangible fixed assets	8,246	–	8,246
Current assets	218,920	31,445	250,365
Creditors less than 1 year	(49,500)	–	(49,500)
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Net assets	177,666	31,445	209,111
	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶

- 18 -

Harraby Community Centre

Company Limited by Guarantee

Management Information Year ended 31 March 2023

The following pages do not form part of the financial statements.

- 19 -

Harraby Community Centre

Company Limited by Guarantee

Detailed Statement of Financial Activities

Year ended 31 March 2023

	2023	2022
	£	£
Income and endowments
Donations and legacies
Council grants	36,160	26,169
Grants receivable - Other	25,199	27,483
Miscellaneous Income	2,005	6,488
Rental Income: Library	3,900	3,900
Rental Incomeand utility costs recharged: Nursery	52,622	18,000
Room	87,749	98,426
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
	207,635	180,466
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Other trading activities
Coffee Bar	17,105	2,458
Room Hire	–	1,313
Soft Play Income	18,406	14,387
Community Cafe Income	–	4,186
Theatre Income: Theatre Event Income	53,112	32,492
Razzamatazz Rental Income	18,150	–
Pop Up Shop	2,189	–
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
	108,962	54,836
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
Investment income
Bank interest receivable	3,078	542
	ৄৄৄৄৄৄৄ	ৄৄৄৄ
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Total income	319,675	235,844
	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶
Expenditure
Expenditure on charitable activities
Purchases	49,541	31,260
Wages and salaries	99,249	78,501
Rates and water	2,394	15,414
Light and heat	80,347	21,662
Repairs and maintenance	38,379	21,374
Insurance	4,436	10,460
Other establishment	2,531	2,189
Legal and professional fees	14,155	13,707
Telephone	6,177	1,087
Other office costs	5,916	7,044
Depreciation	4,596	2,749
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
	307,721	205,447
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Total expenditure	307,721 ৶৶৶৶৶৶৶৶৶	205,447 ৶৶৶৶৶৶৶৶৶

- 20 -

Harraby Community Centre

Company Limited by Guarantee

Detailed Statement of Financial Activities (continued)

Year ended 31 March 2023

	2023	2022
	£	£
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Net income	11,954	30,397
	৶৶৶৶৶৶৶৶৶	৶৶৶৶৶৶৶৶৶

- 21 -

Harraby Community Centre

Company Limited by Guarantee

Notes to the Detailed Statement of Financial Activities

Year ended 31 March 2023

	2023	2022
	£	£
Expenditure on charitable activities
Centre
Activities undertaken directly
Purchases	21,559	11,522
Wages/salaries	99,249	78,501
Rates & water	2,394	15,414
Light & heat	80,347	21,662
Repairs & maintenance	37,340	19,456
Insurance	4,317	10,346
Legal and professional fees	14,155	13,707
Telephone	6,177	1,087
Other office costs	5,864	6,688
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
	271,402	178,383
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Theatre
Activities undertaken directly
Purchases	27,982	19,738
Repairs & maintenance	1,039	1,918
Insurance	119	114
Other office costs	52	356
	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
	29,192	22,126
	ৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄ
Governance costs
Other establishment	2,531	2,189
Depreciation	4,596	2,749
	ৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄ
	7,127	4,938
	ৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄ
	ৄৄৄৄৄৄৄৄৄ	ৄৄৄৄৄৄৄৄৄ
Expenditure on charitable activities	307,721 ৶৶৶৶৶৶৶৶৶	205,447 ৶৶৶৶৶৶৶৶৶

- 22 -