2023-03-31-accounts - Broadfield Youth And Community Centre

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Trustees’ Annual Report for the period

From: 1 April 2022 To: 31 March 2023

Charity name: Broadfield Youth and Community Centre

Charity registration number: 1156601

Structure

The Broadfield Community Centre was registered as a Charitable Incorporated Organization in April 2014. There have been no changes in the Trustees over the period.

Our Purpose

Our constitution specifies the object of the Centre as “working together with voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation and other leisure time occupations with the object of improving the conditions of life of the inhabitants of Broadfield.”

Our primary driver is to deliver positive social impact and to that end we maintain and manage the facility so that the Centre is a vibrant thriving multi-purpose resource for community engagement, activity, and learning. We offer the local residents and groups an affordable venue from which they can provide valuable services, and the Centre is a central meeting point hosting groups and projects that improve well-being, bring people together and build community.

These groups offer a wide range of social, health, recreational, cultural, and educational opportunities to all sectors of the community. There are 30 groups running 90 sessions each week, in addition to occasional hirers. Managing the demands of all these groups, maintaining good relationships with, and between, groups is a significant task.

Our Impact

We record hall hire in terms of hourly hiring to track the occupancy levels of our facilities. In 2023 this was 71% compared to it’s pre-Covid level of 78%. This is largely due the failure of one of the two pre-school playgroups and the lack of hirers to make up the whole difference – approx. £13,000p.a. However, total income from hall hire was 5% higher than in 2018-19 after an increase in charges.

We measure the impact of our activities through feedback with hirers in the form of an annual survey and through regular dialogue. The survey confirms that users are “very satisfied” with facilities and the hall hire rates.

The staff actively signpost individuals to other organisations and agencies where applicable.

Making the Centre warm and inviting encourages people to take up activities; many of which address the specific needs of social isolation; focussed extra-curricular activities for

children, young people, and adults; improving individuals mental health, and support for those seeking to overcome drug addiction. Making the playgroup halls attractive, warm, and safe will encourage parents to use them and resume work or gain employment improving the local economy and reducing poverty. For the children, attending the playgroups will positively influence them in their early years and help them to develop their learning and social skills.

Management

The Centre itself is maintained to a good standard in terms of cleanliness and accessibility. We have continued to employ a Centre Manager and Community Development Worker..

We have adapted our model of working to provide 24-hour contact by telephone, email and in-person. This has enabled bookings, enquiries, maintenance issues and queries to be dealt with promptly. Relationships between the Centre staff and group leaders has been strengthened through the period with a strong sense of working together for the greater good.

Finance

The increasing fuel costs meant that we estimated a deficit of £17,900 for 2022-2023. In the event, hall hire income was higher than predicted and fuel costs were lower, with the result that our deficit on unrestricted funds was £3,776.

The major capital expense for which we sought additional funding was the upgrading of our heating system at a cost of £31,300. £8,600 was raised in 2022-2023 and a further £13,400 in 2023-2024, leaving £9,300 which will come from the major building repairs fund.

These results are reflected in the financial statements. At 31 March 2023 the Centre held Unrestricted Funds of £48,624 and Restricted and Designated Funds of £100,642 with the major building repairs fund being £92,216 of the latter. The primary sources of income are made up of hall hire and grants including ongoing support from Crawley Borough Council.

CHARITY COMMISSION FOR ENGLAND ANO WALES Independent examinerfs report on the accounts Section A Independent Examiner's Report Report to tho trustoesl members of Broadfield Communlty Centre On accourrt3 for tho year ended 31 March 2023 Charlty no 1156601 Set out on pages Respectlva rospon6lbllltlo6 of trusteos and oxamlnèr Th8 chartys trustees are responsible for the preparation of the accounts in accordance wth the Charities Act 2011 Acr). Th8 Larity's trustees consider Ihat an audit is not required for thls yèar under Section 144 of the Act and that an independent examination Is needed. 11 Is my responslblllty to: examlne the accounts uTr4er secti1145 of the Charities Act. to follow the appllcable Dlrections given by the Charity Commission (under sectNJn 145(5)(b) of thè Act. and to state whether partkular rnatters have CA>me to my attentlon. Ba818 of Indopondont examlnerfs statement My exaMInatk was carried out In accordance with general Directions given by the Charlty Commwon. An 8xamlnation indudes a revlew of the accounting records kept by the (Hrlty and a comparison of the accounts presented with those reLX)rds. 11 also Indudes (x)nsSderation of any unusual items or disdosures in th8 a(JJ)unts and seeking explanations from the trustees con¢emlng any such matters. The wo¢edures undertaken do not provide all the eden that would b8 requlred in an audit. and consequently no opinion is given as to whether the accounts present a 1rue and falrf vlèw. and the report Is Ilmlted to those matters set out in the statement b8knv. Indepondont oxamln0rf8 In connection wlth my examlnation, no material matters have cc4ne to my statoment attention (other than that dis(*)sed bek>w ') which gives me cause to be11ève that in. any material respecl: the accounting records re not k8pI in aCrdance with section 130 of the Charities Act: or the acUnts did not acrd wtlh a(tounting records: or the accounts did r)ot (x)mply with trÈe applicable requlrements ¥)nceming the form and content of accounts set in the Charities

{AcrxJunts and Repcffts) Regulations 2W8 other than any requirement Ihat the accounts give a 1rue and fairf view which is not a matter considered as part of an independent examinatic. I have no concems and have across no other matters In nnectIOn with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reaCtr. Slgned: Date: 1511112023 Name: Suzotte Downes Addre88: 12 Hlghwood Crn8cent Horsham RH12 1EN

	Broadfield Community Centre	Broadfield Community Centre	Broadfield Community Centre	CharityNo.	1156601	CC39a
	Annual accounts for theperiod
	Period start date	01/04/22	To	Period end date	31/03/23

Section A	Statement of financial activities
Note Incoming resources (Note 3) Donations and Grants Hall Hire Fundraising Events Sales and Services Grants for Services Other Income *Total incoming resources* S01 Resources expended (Notes 4-7) Utilities Property Expenses Cleaning Insurance Office Expenses Staff Costs Governance, Professional Fees Cost of Events & Services Depreciation, Bad Debts *Total resources expended* S02 S03 *Gross transfers between funds* S04 S05 S06 Gains and losses on investment assets S07 *Net movement in funds* S08 Total funds brought forward S09 *Total funds carried forward* S10 Descriptions by natural category *Net incoming/(outgoing) resources* *before transfers* *Net incoming/(outgoing) resources* *before other recognised* *gains/(losses)* Other recognised gains/(losses) Gains and losses on revaluation of fixed assets for the charity’s own use		£ £ £ £ £ F01 F02 F03 F04 F05 Unrestricted funds Restricted income funds Endowment funds Total this year Total last year
		34,178	8,914	-	43,091	67,572
		103,469	-	-	103,469	80,750
		-	-	-	-	-
		1,731	-	-	1,731	711
		7,296	-	-	7,296	2,432
		168	-	-	168	91
		146,841	8,914	-	155,755	151,556

		40,076	-	-	40,076	19,196
		20,209	9,834	-	30,043	20,825
		30,739	-	-	30,739	27,563
		1,565	-	-	1,565	2,211
		4,021	-	-	4,021	3,876
		49,926	-	-	49,926	46,917
		1,120	-	-	1,120	831
		518	5,075	-	5,593	15
		2,444	-	-	2,444	3,384
		150,617	14,909	-	165,527	124,818
		- 3,776	- 5,996	-	- 9,772	26,738
		1,760	- 1,760	-	-
		- 2,016	- 7,756	-	- 9,772	26,738

		-	-	-	-	-
			-	-	-	-
		- 2,016	- 7,756	-	- 9,772	26,738
		133,165	25,873	-	159,038	132,300
		131,149	18,117	-	149,266	159,038

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02/12/2023

Section B Balance sheet Total this y•ar T¢)tal lat year Fixed assets Tangible assets F01 F02 (Nole 8 3.775 6,065 Investments INote 9) Total flxed assets 804 3,775 6.065 Current assets Stock and TM)rk In progress Debtors (Note 10) (Short tsm) Inv•8tm?nts Cash at bank and in hand 7,185 6,255 167,651 174.836 152.825 159.080 rotai cunvntossets 8Tr3 Creditorn: amounts falling due wlthln one year (Nots 11) BIO 29.345 5,847 Net ¢un•nt ass0ts1(llabllliles) 811 145.491 153,233 Total assets less cunwrt Ilablll¢les B12 149.266 159,298 Credltor8: amounts f*lliNJ due after on• y•ar {Note111 Prov181on8 for liabllltles and charges B13 Net assots B15 149,266 159.298 Funds of the Charity Unrestricted fund• D•8lgnated funds Total unre$trlcted funds B18 48,624 82,525 131,149 18,117 50.640 82,525 133.165 25,873 B17 RestrS¢ted income funds INot• 121 Endovmont lund8 (Mot• 121 B18 919 Total lunds 149,266 159,038 Signed by one or trLffjtees on behaffof all the trustees Swnature Date of approval CC17a {Excd} 2911112023

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:

Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005);

•	and with*
	or	ü		Financial Reporting Standards for Smaller Enterprises (FRSSE);
•	and with the Charities Act.

if all relevant disclosures shown in the pack have been given then please tick “Accounting Standards”;
if disclosures completed in these accounts have been restricted to those required by the FRSSE, then please tick
“Financial Reporting Standards for Smaller Enterprises (FRSSE)”.

1.2 Change in basis of accounting

There has been no change to the accounting policies (valuation rules and methods of accounting) since last year

1.3 Changes to previous accounts

£260 has been added as “Prior Years Adjustments” to remove a long-standing discrepancy between this report and the accounting records.

CC17a (Excel)

02/12/2023

Section C Notes to the accounts (cont)

Note 2 Accounting policies

Note 2 Accounting policies	Note 2 Accounting policies
*This standard list of accounting policies has been applied by the charity except for those deleted. Where a different*
*or additional policy has been adopted then this is detailed in the box below.*
INCOMING RESOURCES
Recognition of incoming	These are included in the Statement of Financial Activities (SoFA) when:
resources	· the charity becomes entitled to the resources;
	· the trustees are virtually certain they will receive the resources; and
	· the monetary value can be measured with sufficient reliability.
Incoming resources with	Where incoming resources have related expenditure (as with fundraising or contract income)
related expenditure	the incoming resources and related expenditure are reported gross in the SoFA.
Grants and donations	Grants and donations are only included in the SoFA when the charity has unconditional
	entitlement to the resources.
Tax reclaims on donations	Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to
and gifts	which they relate.
Contractual income and	This is only included in the SoFA once the related goods or services have been delivered.
performance related grants
Gifts in kind	Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.
	Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or
	distributed by the charity.
	Gifts in kind for use by the charity are included in the SoFA as incoming resources when
	receivable.
Donated services and	These are only included in incoming resources (with an equivalent amount in resources
facilities	expended) where the benefit to the charity is reasonably quantifiable, measurable and
	material_._The value placed on these resources is the estimated value to the charity of the
	service or facility received.
Volunteer help	The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
Investment income	This is included in the accounts when receivable.
Investment gains and losses	This includes any gain or loss on the sale of investments and any gain or loss resulting from
	revaluing investments to market value at the end of the year.
EXPENDITURE AND LIABILITIES
Liability recognition	Liabilities are recognised as soon as there is a legal or constructive obligation committing the
	charity to pay out resources.
Grants with performance	Where the charity gives a grant with conditions for its payment being a specific level of service
conditions	or output to be provided, such grants are only recognised in the SoFA once the recipient of the
	grant has provided the specified service or output.
Grants payable without	These are only recognised in the accounts when a commitment has been made and there are
performance conditions	no conditions to be met relating to the grant which remain in the control of the charity.
ASSETS
Tangible fixed assets for use	These are capitalised if they can be used for more than one year, and cost at least £500.
by charity	They are valued at cost or a reasonable value on receipt.
Investments	Investments quoted on a recognised stock exchange are valued at market value at the year
	end. Other investment assets are included at trustees' best estimate of market value.
Stocks and work in progress	These are valued at the lower of cost or market value.
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM THOSE
ABOVE

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Note 3 Analysis of incoming resources Incoming resources may be further analysed if this would help the reader of the accounts.

Analysis	Unrestricted Restricted This year Last year £ £ £ £	Unrestricted Restricted This year Last year £ £ £ £	Unrestricted Restricted This year Last year £ £ £ £	Unrestricted Restricted This year Last year £ £ £ £
CrawleyBorough Council	32,000		32,000	38,760
Other	2,178	8,914	11,091	28,812
			0	-
Total	34,178	8,914	43,091	67,572

Hall Hire	101,093		101,093	78,723
Elections Hire	1,800		1,800	1,800
Hirers’ Insurance Charges	271		271	220
Hirers’ Deposits Forfeited	305		305	7
Total	103,469	0	103,469	80,750

BouncyCastle			0	-
Equipment Hire	1,641		1,641	511
Refreshments	90		90	200
Other			0
Total	1,731	0	1,731	711

Broadfield Churches JMC	7,296		7,296	2,432

Total	7,296	0	7,296	2,432

Bank Interest	122		122	7
Photocopier	46		46	0
Reconciliation Discrepancies			0	84

CC17a (Excel)

02/12/2023

Section C

(cont

Notes to the accounts

Note 4 Analysis of resources expended

Resources expended may be further analysed if this would help the reader of the accounts.

Analysis	Analysis	Unrestricted Restricted This year Last year £ £ £ £	Unrestricted Restricted This year Last year £ £ £ £	Unrestricted Restricted This year Last year £ £ £ £	Unrestricted Restricted This year Last year £ £ £ £
Electricity		9,098		9,098	5,508
Gas		25,582		25,582	7,645
Waste Disposal		2,816		2,816	3,898
Water		2,580		2,580	2,145
Total		40,076	0	40,076	19,196

Building Repairs & Maintenance		16,477		16,477	19,465
Major Building Project: Pl	anning	0	9,834	9,834	-
Grounds		798		798	700
CCTV		2,934		2,934	660
Total		20,209	9,834	30,043	20,825

Cleaning Contract		26,983		26,983	24,453
Cleaning Materials		2,371		2,371	1,578
Toilets Contract		1,385		1,385	1,532
Total		30,739	0	30,739	27,563

Public Liability; Buildings & Contents		1,565		1,565	2,211

Total		1,565	0	1,565	2,211

Furniture & Equipment		18		18	216
Licenses, Subscriptions, etc.		1,263		1,263	976
Photocopier		1,155		1,155	892
Software		487		487	360
Telephone		895		895	1,041
Office Supplies & other		203		203	391
Total		4,021	0	4,021	3,876

Salaries		48,777		48,777	45,914
Nest Pension		1,089		1,089	1,003
Other		60		60	-
Total		49,926	0	49,926	46,917

Independent Examination		350		350	350
Governance		770		770	481
				0	-
Total		1,120	0	1,120	831

Services & Events		518		518	15
Art Exhibition			5,075	5,075	-
Total		518	5,075	5,593	15

Depreciation		2,290		2,290	2,894
Bank & SumUp Charges		154		154	230
Prior Years Adjustments		0		0	260
Total		2,444	0	2,444	3,384

		150,617	14,909	165,527	124,818

CC17a (Excel)

14/09/2018

Section C Notes to the accounts (cont)

Note 5 Details of certain items of expenditure

5.1 Trustee expenses

Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees. If no expenses were paid, please enter ‘None’ in the appropriate box(es).

*please enter ‘None’ in the appropriate box(es).*
Nature of the expenses Total amount paid Number of trustees who were paid expenses	This year	Last year
	0	0
	0	0
	£	£

5.2 Fees for examination or audit of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner or auditor. If nothing was paid please enter NONE in the appropriate box(es).

*the appropriate box(es).*
Independent examiner’s or auditors' fees for reporting on the accounts Other fees (for example: advice, consultancy, accountancy services) paid to the independent examiner or auditor	This year £	Last year £
	350	350
	0	0

CC17a (Excel)

02/12/2023

Section C Notes to the accounts (cont)

Note 6 Paid employees Please complete this note if the charity has any employees.

6.1 Staff Costs

Gross wages, salaries and benefits in kind Employer’s National Insurance costs Pension costs Other Total staff costs 6.2 Average number of full-time equivalent employees in the year Support/Admin Total The parts of the charity in which the employees work	This year £	Last year £
	48,777	45,455
	-	-
	1,089	989
	-	1,400
	49,866	47,844

ent employees in the year	This year Number	Last year Number
Support/Admin	2.0 fte.	2.0 fte.
	-	-
	-	-
	- 2.0 fte.	- 2.0 fte.
Total

6.3 Defined contribution pension scheme

Please complete if a defined contribution pension scheme is operated. Brief details of the scheme NEST

NEST

	This year	Last year
	£	£
The costs of the scheme to the charity for the year	1,089	989
The amount of any contributions outstanding at the year end
The amount of any contributions prepaid at the year end

CC17a (Excel)

02/12/2023

Section C Notes to the accounts (cont)

Note7 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

7.1 Total value of grants

7.1 Total value of grants
Purpose for whichgrants made	Total amount Grants to institutions	Total amount Grants to individuals
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-
**Total **	-	-

7.2Grants made to institutions

If the charity has made grants to particular institutions that are material in the context of its grantmaking please give details of the institution supported, purpose of the grant and total paid to each institution listed. Sufficient information should be given to provide a reasonable understanding of the range of institutions supported.

*institutions supported.*
Names of institutions	Purpose	Total amount of grants paid £

		-
		-
		-
		-
		-
		-
		-
		-
		-
**Total grants to institutions **		-

CC17a (Excel)

02/12/2023

Section C Notes to the accounts (cont

Note8 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets

8.1 Cost or valuation

£ Freehold land & buildings	£ Other land & buildings	£ Plant, machinery and motor vehicles	£ Fixtures, fittings and equipment	£ Payments on account and assets under construction	Total £
	-	-		-	-
		-	-	-	-
-	0	-	-	-	-
-	0	-	-	-	-
-		-	-	-	-
-	0	-	-	-	-
			6,065	-	6,065
			- 2,290	-	- 2,290
-	-	-	-	-	-
	-	-	-	-	-
-		-	-	-	-
-	-	-	-	-	-
-		-	3,775	-	3,775

-	-	-	6,065	-	6,065
-	-	-	3,775	-	3,775

8.4 Revaluation

If any fixed assets have been revalued please give details of the valuer and method of valuation

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

CC17a (Excel)

02/12/2023

Section C Notes to the accounts (cont)

Note 10 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
5,182	4,431	-	-
0	0	-	-
0		-	-
2,004	1,824	-	-
7,185	6,255	-	-

Note 11 Creditors and accruals

Please complete this note if the charity has any creditors or accruals. 11.1 Analysis of creditors

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
-	-	-	-
1,028	2,305	-	-
-		-	-
900	825	-	-
27,417	2,717	-	-
29,345	5,847	-	-

11.2 Security over assets

If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide details.

CC17a (Excel)

02/12/2023

Section C Notes to the accounts (cont)

Note 12 Endowment and restricted income funds

Please complete this section if the charity has any endowment or restricted income funds.

12.1 Funds held

Please give a brief description of any of the following type of funds held by the charity:

permanent endowment funds (PE);
expendable endowment funds (EE); and
restricted income funds, including special trusts, of the charity (R).

· restricted income funds, including special trusts, of the charity (R).	· restricted income funds, including special trusts, of the charity (R).	· restricted income funds, including special trusts, of the charity (R).
Fund Name Purpose and restrictions · other funds . Type PE, EE , R or other
CBC Major Buildings	R	Reserve for Major Buildings Repair/Renewal
BCC Major Buildings	Other	Designated reserve for Major Buildings Repair/Renewal
Social Hall Renewal	R	Social Hall renewal
Outdoor Gym	R	Installation of Gym Equipment
Art Exhibition	R	Art Exhibition

12.2 Movements of major funds

Please give details of the movements of the major funds summarised in the restricted and endowment columns of the Statement of Financial Activities.

Fund names	£ Fund balances brought forward	£ Incoming resources	£ Resources expended	Transfers £	£ Gains and losses	£ Fund balances carried forward
CBC Major Buildings	19,525	-	- 9,834			9,691
Social Hall Renewal	1,760	-		- 1,760		-
Art Exhibition	4,588	315	- 5,075			- 172
Boiler replacement	-	8,599	-	-		8,599
	-					-
Total Funds	25,873	8,914	- 14,909	- 1,760	-	18,117

12.3 Transfers between funds

Please give details of any transfers between funds.

From Fund(Name)	To Fund(Name)	Reason	Amount
Social Hall Renewal	General Funds	Project Completed (depreciation in general funds)	1,760

12.4 Analysis of net assets between funds

£ Unrestricted funds	£ Restricted funds	£ Endowed funds	Total £
-		-	-
-	-	-	-
131,187	18,117	-	149,304
-	-		-
131,187	18,117	-	149,304

CC17a (Excel)

02/12/2023

Section C Notes to the accounts (cont)

Note 13 Transactions with related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in note 5) details of such transactions should be provided in this note. If there are no transactions to report, please enter “None” in the relevant boxes.

13.1 Remuneration and benefits

Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee or other related parties by the charity or any institution or company connected with it.

Name of trustee or related party	Amounts paid or benefit value	Amounts paid or benefit value
	This year £	Last year £
None

13.2 Loans

Please give details of and amounts owing to or from the charity’s trustees or other related parties by the charity at the year end.

Name of trustee or related party	Amount owing	Amount owing
	This year £	Last year £
None
None

13.3 Other transaction(s) with trustees or related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a trustee or related party has a material interest.

Name of the trustee or relatedparty	Relationship to charity		This year £	Last year £
None

CC17a (Excel)

02/12/2023

Section C Notes to the accounts (cont)

Note 14 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

CC17a (Excel)

02/12/2023