Charity Registration No. 1157937
THE COMMUNITY CENTRE, YORKLEY
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022
THE COMMUNITY CENTRE, YORKLEY
LEGAL AND ADMINISTRATIVE INFORMATION
| Trustees | M Edwards |
|---|---|
| R Burch | |
| E Jackson | |
| P Jackson | |
| S Dunford | |
| C Lewis | |
| P James | |
| S Freeman | |
| R Perry | |
| P Taylor | |
| Charity number | 1157937 |
| Principal address | Bailey Hill |
| Yorkley | |
| Gloucestershire | |
| GL15 4RS | |
| Independent examiner | Griffiths Marshall |
| Beaumont House | |
| 172 Southgate Street | |
| Gloucester | |
| GL1 2EZ | |
| Bankers | Unity Trust Bank Plc |
| Four Brindley Place | |
| Birmingham | |
| B1 2JB |
THE COMMUNITY CENTRE, YORKLEY
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 3 |
| Independent examiner's report | 4 |
| Statement of financial activities | 5 |
| Balance sheet | 6 |
| Notes to the financial statements | 7 - 15 |
THE COMMUNITY CENTRE, YORKLEY
TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2022
The trustees present their report and financial statements for the year ended 31 March 2022.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's governing document, the Charities Act 2011 and the Statement of Recommended Practice, "Accounting and Reporting by Charitie s" (applicable to charities preparing their accounts in accordance with FRS102).
Structure, governance and management
The charity is a Charitable Incorporated Organisation (foundation registered 22 July 2014).
The trustees who served during the year and up to the date of signature of the financial statements were: M Edwards
R Burch E Jackson P Jackson S Dunford C Lewis G Neep (Resigned 30 September 2021) P James S Freeman R Perry P Taylor
The Trustees are elected annually at the AGM.
Objectives and activities
The objects of the Charity are to hold the property upon trust for the purposes of a Community Centre for the use of the inhabitants of the villages of Yorkley, Oldcroft, Viney Hill and Pillowell all in the Parish of West Dean, without distinction of political, religious or other opinions including use for meetings, lectures and classes and for other forms of recreation and leisure time occupation with the object of improving the condition of life for the said inhabitants . so providing Public Benefit.
The Community Centre at Yorkley provides recreational, social and educational activities for the benefit of the residents of the villages of Yorkley, Pillowell, Viney Hill, Oldcroft and the surrounding areas , so providing Public Benefit.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake , and have complied with their duty to have regard to guidance on Public Benefit published by the Charity Commission in exercising their powers and duties.
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THE COMMUNITY CENTRE, YORKLEY
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022
Achievements and performance
As with all of society the Community Centre's year has had a year of working under slightly more relaxed but still difficult controls, The Trustees are very grateful for the patience and understanding of all our hirers and users during these difficult times. As a management group the Trustees have been somewhat cautious inn interpretation of government guidance and did our best to offer a safe environment for all our users. We are grateful to our hirers who have followed our requirements and worked with us to keep operating when we were allowed. We used our social media platforms and email to be open on what we asked of users and we hope that has been useful to all
We have been pleased to be able to support Yorkley Medical Centre by making our facility available to them for both Flu and Covid Vaccinations. We hope to be a building that supports the community in as wide a way as possible, and the Medical Centre have already indicated their Flu jab dates for us for this autumn's round. The impact of lockdowns and restricted opening continued to impact on our revenue streams. The financial lifeline of the Covid grants has given us the security to meet our standing commitments such as insurance and maintenance costs and has maintained our financial stability. But now there are different uncertainties and challenges and and inflationary pressures to be faced in 2022.
But the Community Centre has continued to be the focal point for the village and the wider area. Our regular users continue to provide a wide range of activities, the easing of restrictions has seen the Mend and Repair Cafe re-open and many new ones have started including The Mother and Toddler Group, The Amateur Boxing Club, and the Digital Support Hub. It has been good to re-open for children's and family parties, We have also been able to provide FAVF facilities so they can run children's activities.in the school holidays.
The highlight of the year was the Welcome Back Day at the end of the summer. This day of varied activities and showcasing what goes on in the area saw over 500 people from the village enjoy a day out with something for all ages, including music from brass bands and a local singer, Art show, children's activities, stalls, School's PTFA barbecue, cream teas, vintage vehicle group, Fruit and Produce show. And we can't omit the evening when the children finished decorating the Christmas Tree with the band playing carols and the lights going on. We have also been able to take advantage of an offer from Arts in Gloucestershire to bring live theatre to the village. Glowing Bright a play about Marie Curie written and performed by Alison Neil from Sling played to a full house.
The Charity Commission approved the change in the Constitution of the Trust that governs the Centre. We now operate under a new constitution (available on our website or by request) in which it is the Trustees who have the power to make decisions without reference to a membership which reduces administration and restrictions.
The trustees are also pleased to have been able to work with the Football Club to put in place a proper licence agreement safeguarding the Club and the Centre for the future of football in the village.
With regard to the fabric of the building and the grounds, we have following receipt of grants and careful financial planning been able to undertake some serious repairs, including car park surface and drainage repairs, safe removal of old beech trees, and re-surfacing of the skate park. We have continued to conduct fire safety and playground safety checks. We must also thank our cleaning team who ensure the building is kept in good shape and the users who have responded well to our enhanced cleaning requirements. It is thanks to everyone who have given of their time and energy to keep the Centre and the grounds in good shape that we can look forward to the next year.
Looking forward we have a plan for the next 3 years, including succession planning and we hope work with other groups in the area for the benefit of the community and remain a vibrant part of the village and the area and we are already planning a series of events including the Queen's Jubilee, a Flower and Produce Show, a Vintage Vehicle Group Display, and concert/theatre events. We are ever grateful for the time, effort, and enthusiasm of our Trustees in keeping our facilities safe and clean - and for being forward thinking about the future.
Financial review
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
The trustees has assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
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THE COMMUNITY CENTRE, YORKLEY
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022
Statement of trustees' responsibilities
The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year.
In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, and the Charity (Accounts and Reports) Regulations. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees' r eport was approved by the Board of Trustees.
S Dunford
Chair of Trustees Dated: 8 June 2022
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THE COMMUNITY CENTRE, YORKLEY
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE COMMUNITY CENTRE, YORKLEY
I report to the trustees on my examination of the financial statements of The Community Centre, Yorkley (the charity) for the year ended 31 March 2022.
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 2011 Act).
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act . In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
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 that in any material respect:
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1 accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
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2 the financial statements do not accord with those records; or
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3 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 financial statements to be reached.
Ian Price FCA
Beaumont House 172 Southgate Street Gloucester GL1 2EZ
Dated: 8 June 2022
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THE COMMUNITY CENTRE, YORKLEY
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2022
| Unrestricted Restricted funds funds 2022 2022 Notes £ £ Income from: Donations and legacies 3 264 - Charitable activities 4 11,778 7,000 Other trading activities 5 14,793 - Investments 6 2 - Total income 26,837 7,000 Expenditure on: Raising funds 7 16,044 - Charitable activities 8 10,631 15,936 Total resources expended 26,675 15,936 Net income/(expenditure) for the year/ Net movement in funds 162 (8,936) Fund balances at 1 April 2021 30,738 341,408 Fund balances at 31 March 2022 30,900 332,472 |
TotalUnrestricted Restricted funds funds 2022 2021 2021 £ £ £ 264 210 - 18,778 17,003 11,382 14,793 2,708 - 2 20 - 33,837 19,941 11,382 16,044 622 - 26,567 7,323 7,444 42,611 7,945 7,444 (8,774) 11,996 3,938 372,146 18,742 337,470 363,372 30,738 341,408 |
Total 2021 £ 210 28,385 2,708 20 31,323 622 14,767 15,389 15,934 356,212 372,146 |
|---|---|---|
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THE COMMUNITY CENTRE, YORKLEY
BALANCE SHEET
AS AT 31 MARCH 2022
| Notes Fixed assets Tangible assets 12 Current assets Cash at bank and in hand Creditors: amounts falling due within one year 13 Net current assets Total assets less current liabilities Income funds Restricted funds 14 Unrestricted funds |
2022 £ 43,935 (660) |
£ 320,097 43,275 363,372 332,472 30,900 363,372 |
2021 £ 45,265 (660) |
£ 327,541 44,605 372,146 341,408 30,738 372,146 |
|---|---|---|---|---|
The financial statements were approved by the Trustees on 8 June 2022
S Dunford Trustee
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THE COMMUNITY CENTRE, YORKLEY
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022
1 Accounting policies
Charity information
The Community Centre, Yorkley is a charity registered in England.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's [governing document], the Charities Act 2011 and "Accounting and Reporting by Charities: 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) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling , which is the functional currency of the charity .
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the trustees have a 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 financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
1.5 Expenditure
Resources expended are recognised in the period they are incurred.
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THE COMMUNITY CENTRE, YORKLEY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022
1 Accounting policies
(Continued)
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Land and buildings 2% straight line Plant and machinery 20% straight line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.
1.7 Impairment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any ) .
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity ’s contractual obligations expire or are discharged or cancelled.
1.9 Restricted funds
Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets this criteria is charged to the fund.
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THE COMMUNITY CENTRE, YORKLEY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022
1 Accounting policies (Continued)
1.10 Unrestricted funds
Unrestricted funds are incoming resources receivable or generated for the objects of the charity without further specified purpose and are available for general funds.
2 Critical accounting estimates and judgements
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
3 Donations and legacies
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2022 | 2021 | |
| £ | £ | |
| Donations and gifts | 264 | 210 |
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THE COMMUNITY CENTRE, YORKLEY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022
4 Charitable activities
| West Dean Parish Council Two Rivers FVAF FODDC Grant 2022 2022 2022 2022 £ £ £ £ Performance related grants 2,000 5,000 1,000 10,778 Analysis by fund Unrestricted funds - - 1,000 10,778 Restricted funds 2,000 5,000 - - 2,000 5,000 1,000 10,778 For the year ended 31 March 2021 Unrestricted funds - - - 17,003 Restricted funds 1,382 - - 10,000 1,382 - - 27,003 |
Total 2022 £ 18,778 11,778 7,000 18,778 |
Total 2021 £ 28,385 17,003 11,382 28,385 17,003 11,382 28,385 |
|---|---|---|
5 Other trading activities
| Unrestricted | Unrestricted | ||
|---|---|---|---|
| funds | funds | ||
| 2022 | 2021 | ||
| £ | £ | ||
| Activities for generating funds and charitable trading activities. | 14,793 | 2,708 | |
| 6 | Investments | ||
| Unrestricted | Unrestricted | ||
| funds | funds | ||
| 2022 | 2021 | ||
| £ | £ | ||
| Interest receivable | 2 | 20 |
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THE COMMUNITY CENTRE, YORKLEY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
7 Raising funds
| Unrestricted funds 2022 £ Trading costs Purchases, repairs etc 16,044 16,044 |
Total 2021 £ 622 622 |
|---|---|
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THE COMMUNITY CENTRE, YORKLEY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022
8 Charitable activities
| Community Centre Childrens Playground Project Costs Support & Governance 2022 2022 2022 2022 £ £ £ £ Depreciation and impairment 7,444 - - - Charitable expenditure - 103 - - West Dean Parish platewarmer - - 492 - FVAF gazebo - - 1,000 - FODDC drainage, resurfacing - - 8,000 - 7,444 103 9,492 - Share of support costs (see note 9) - - - 8,711 Share of governance costs (see note 9) - - - 817 7,444 103 9,492 9,528 Analysis by fund Unrestricted funds - 103 1,000 9,528 Restricted funds 7,444 - 8,492 - 7,444 103 9,492 9,528 |
Total 2022 Community Centre Childrens Playground Support & Governance 2021 2021 2021 £ £ £ £ 7,444 7,444 - - 103 - 103 - 492 - - - 1,000 - - - 8,000 - - - 17,039 7,444 103 - 8,711 - - 6,451 817 - - 769 26,567 7,444 103 7,220 10,631 - 103 7,220 15,936 7,444 - - 26,567 7,444 103 7,220 |
Total 2021 £ 7,444 103 - - - 7,547 6,451 769 14,767 7,323 7,444 14,767 |
|---|---|---|
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THE COMMUNITY CENTRE, YORKLEY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022
9 Support costs
| Support costs Governance costs £ £ Depreciation - - Rates 360 - Insurance 2,473 - Light & Heat 1,077 - Repairs & Maintenance 3,108 - Advertising, Printing & Stationery 98 - Telephone, Internet & Fax 450 - Consultancy 600 - Sundry 475 - Subscriptions 70 - Independent examiner - 739 Bank Charges - 78 8,711 817 Analysed between Charitable activities 8,711 817 |
2022 £ - 360 2,473 1,077 3,108 98 450 600 475 70 739 78 9,528 9,528 |
2021 £ 12 370 2,777 527 1,948 - 397 350 - 70 697 72 7,220 7,220 |
|---|---|---|
Governance costs includes payments to the independent examiner of £660 (2021 - £660) for fees for the independent examination for the year ended 31 March 2022.
10 Trustees
None of the trustees (or any persons connected with them) received any remuneration during the year .
11 Employees
The average monthly number of employees during the year was:
| 2022 | 2021 | |
|---|---|---|
| Number | Number | |
| Total | - | - |
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THE COMMUNITY CENTRE, YORKLEY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022
| 12 | Tangible fixed assets | Tangible fixed assets | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Land and | Plant and | Total | |||||||||
| buildings | machinery | ||||||||||
| £ | £ | £ | |||||||||
| Cost | |||||||||||
| At 1 April 2021 | 372,206 | 140 | 372,346 | ||||||||
| At 31 March 2022 | 372,206 | 140 | 372,346 | ||||||||
| Depreciation and impairment | |||||||||||
| At 1 April 2021 | 44,665 | 140 | 44,805 | ||||||||
| Depreciation charged in the year | 7,444 | - | 7,444 | ||||||||
| At 31 March 2022 | 52,109 | 140 | 52,249 | ||||||||
| Carrying amount | |||||||||||
| At 31 March 2022 | 320,097 | - | 320,097 | ||||||||
| At 31 March 2021 | 327,541 | - | 327,541 | ||||||||
| 13 | Creditors: amounts falling due | within one year | |||||||||
| 2022 | 2021 | ||||||||||
| £ | £ | ||||||||||
| Accruals and deferred income | 660 | 660 | |||||||||
| 14 | Restricted funds | ||||||||||
| The income funds of the charity | include restricted | funds | comprising | the following | unexpended balances of | ||||||
| donations and grants held on trust for specific purposes: | |||||||||||
| Movement in funds | Movement | in funds | |||||||||
| Balance at | Incoming | Outgoing | Balance at | Incoming | Outgoing | Balance at | |||||
| 1 | April 2020 | Resources | Resources | 1 April 2021 | Resources | Resources | 31 March 2022 |
||||
| £ | £ | £ | £ | £ | £ | £ | |||||
| Community | |||||||||||
| Centre | |||||||||||
| Yorkley | 334,985 | - | (7,444) | 327,541 | - | (7,444) | 320,097 | ||||
| West Dean | |||||||||||
| Parish | |||||||||||
| Council | 1,249 | 1,382 | - | 2,631 | 2,000 | (492) | 4,139 | ||||
| Two Rivers | |||||||||||
| Grant | - | - | - | - | 5,000 | - | 5,000 | ||||
| FOD Grant | 1,236 | 10,000 | - | 11,236 | - | (8,000) | 3,236 | ||||
| 337,470 | 11,382 | (7,444) | 341,408 | 7,000 | (15,936) | 332,472 |
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THE COMMUNITY CENTRE, YORKLEY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022
| 15 Analysis of net assets between funds Unrestricted funds Restricted funds 2022 2022 £ £ Fund balances at 31 March 2022 are represented by: Tangible assets - 320,097 Current assets/ (liabilities) 30,900 12,375 30,900 332,472 |
TotalUnrestricted funds Restricted funds 2022 2021 2021 £ £ £ 320,097 13 327,541 43,275 18,729 13,867 363,372 18,742 341,408 |
Total 2021 £ 327,541 44,605 372,146 |
|---|---|---|
16 Related party transactions
There were no disclosable related party transactions during the year (2021 - none) .
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