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2020-12-31-accounts

Trustee’s Report 2020

While this has had a difficult end to the year where COVID has affected bookings are up on past years, clubs have been showing an increase in members joining, sadly our busiest time will now be lost, hoping that we can re-open as soon as possible in 2021.

On behalf of Trustees

D L Cheesman General Manager

REGISTERED CHARITY NUMBER: 1159697

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2020

for

Harwich & District Community Association

Finnigan & Co 37 Lower Brook Street Ipswich Suffolk IP4 1AQ

Harwich & District Community Association

Contents of the Financial Statements for the Year Ended 31 December 2020

Page
Report of the Trustees 1
Independent Examiner's Report 2
Statement of Financial Activities 3
Balance Sheet 4
Notes to the Financial Statements 5 to 9
Detailed Statement of Financial Activities 10 to 11

Harwich & District Community Association

Report of the Trustees for the Year Ended 31 December 2020

The trustees present their report with the financial statements of the charity for the year ended 31 December 2020. The trustees have adopted the provisions of 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).

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number

1159697

Principal address

Park Pavilion 2 Barrack Lane Dovercourt Harwich Essex CO12 3NS

Trustees

J Thurlow N Cory

Independent Examiner

Finnigan & Co 37 Lower Brook Street Ipswich Suffolk IP4 1AQ

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................ Trustee

Page 1

Independent Examiner's Report to the Trustees of Harwich & District Community Association

Independent examiner's report to the trustees of Harwich & District Community Association

I report to the charity trustees on my examination of the accounts of Harwich & District Community Association (the Trust) for the year ended 31 December 2020.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all 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:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts 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 P Finnigan FCCA Finnigan & Co 37 Lower Brook Street Ipswich Suffolk IP4 1AQ

Date: .............................................

Page 2

Harwich & District Community Association

Statement of Financial Activities for the Year Ended 31 December 2020

31.12.20 31.12.19
Unrestricted Total
fund funds
Notes £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 41,641 -
Other trading activities 2 70,317 60,656
Total 111,958 60,656
EXPENDITURE ON
Raising funds 3 104,231 61,781
Other 600 800
Total 104,831 62,581
NET INCOME/(EXPENDITURE) 7,127 (1,925)
RECONCILIATION OF FUNDS
Total funds brought forward 204 2,129
TOTAL FUNDS CARRIED FORWARD 7,331 204

The notes form part of these financial statements

Page 3

Harwich & District Community Association

Balance Sheet 31 December 2020

31.12.20 31.12.19
Unrestricted Total
fund funds
Notes £ £
FIXED ASSETS
Tangible assets 7 - 59
CURRENT ASSETS
Debtors 8 - 400
Cash at bank 8,696 2,665
8,696 3,065
CREDITORS
Amounts falling due within one year 9 (1,365) (2,920)
NET CURRENT ASSETS 7,331 145
TOTAL ASSETS LESS CURRENT
LIABILITIES 7,331 204
NET ASSETS/(LIABILITIES) 7,331 204
FUNDS 10
Unrestricted funds 7,331 204
TOTAL FUNDS 7,331 204

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. Trustee

The notes form part of these financial statements

Page 4

Harwich & District Community Association

Notes to the Financial Statements for the Year Ended 31 December 2020

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 15% on reducing balance

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Page 5

continued...

Harwich & District Community Association

Notes to the Financial Statements - continued for the Year Ended 31 December 2020

2. OTHER TRADING ACTIVITIES

31.12.20 31.12.19
£ £
Fundraising events 2,090 3,152
Room hire 32,537 57,504
Meals 35,690 -
70,317 60,656
3. RAISING FUNDS
Raising donations and legacies
31.12.20 31.12.19
£ £
Support costs 69,558 61,781

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2020 nor for the year ended 31 December 2019.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2020 nor for the year ended 31 December 2019.

5. STAFF COSTS

The average monthly number of employees during the year was as follows:

31.12.20 31.12.19
Total staff 3 3
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Other trading activities 60,656
EXPENDITURE ON
Raising funds 61,781
Other 800
Total 62,581
NET INCOME/(EXPENDITURE) (1,925)

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Page 6

continued...

Harwich & District Community Association

Notes to the Financial Statements - continued for the Year Ended 31 December 2020

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

Unrestricted
fund
£
RECONCILIATION OF FUNDS
Total funds brought forward 2,129
TOTAL FUNDS CARRIED FORWARD 204
7. TANGIBLE FIXED ASSETS
Plant and
machinery
£
COST
At 1 January 2020 8,187
Disposals (8,187)
At 31 December 2020 -
DEPRECIATION
At 1 January 2020 8,127
Eliminated on disposal (8,127)
At 31 December 2020 -
NET BOOK VALUE
At 31 December 2020 -
At 31 December 2019 60
8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.20 31.12.19
£ £
Prepayments - 400

continued...

Page 7

Harwich & District Community Association

Notes to the Financial Statements - continued for the Year Ended 31 December 2020

9.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other creditors
10.
MOVEMENT IN FUNDS
At 1.1.20
£
Unrestricted funds
General fund
204
TOTAL FUNDS
204
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
111,958
TOTAL FUNDS
111,958
Comparatives for movement in funds
At 1.1.19
£
Unrestricted funds
General fund
2,129
TOTAL FUNDS
2,129
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
60,656
TOTAL FUNDS
60,656
31.12.20
31.12.19
£
£
1,365
2,920
Net
movement
At
in funds
31.12.20
£
£
7,127
7,331
7,127
7,331
Resources
Movement
expended
in funds
£
£
(104,831)
7,127
(104,831)
7,127
Net
movement
At
in funds
31.12.19
£
£
(1,925)
204
(1,925)
204
Resources
Movement
expended
in funds
£
£
(62,581)
(1,925)
(62,581)
(1,925)

continued...

Page 8

Harwich & District Community Association

Notes to the Financial Statements - continued for the Year Ended 31 December 2020

10. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1.1.19 in funds 31.12.20
£ £ £
Unrestricted funds
General fund 2,129 5,202 7,331
TOTAL FUNDS 2,129 5,202 7,331

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
172,614
172,614
Resources
Movement
expended
in funds
£
£
(167,412)
5,202
(167,412)
5,202
Resources
Movement
expended
in funds
£
£
(167,412)
5,202
(167,412)
5,202
5,202

11. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2020.

Page 9

Harwich & District Community Association

Detailed Statement of Financial Activities for the Year Ended 31 December 2020

Detailed Statement of Financial Activities
for the Year Ended 31 December 2020
31.12.20 31.12.19
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 41,641 -
Other trading activities
Fundraising events 2,090 3,152
Room hire 32,537 57,504
Meals 35,690 -
70,317 60,656
Total incoming resources 111,958 60,656
EXPENDITURE
Other trading activities
Purchases 34,673 -
Other
Other operating leases 600 800
Support costs
Management
Wages 30,222 26,765
Rates and water 4,220 6,096
Insurance 856 1,502
Light and heat 12,173 16,588
Telephone 1,410 1,536
Postage and stationery 575 961
Sundries 4,352 215
Entertainment 362 1,063
54,170 54,726
Finance
Bank charges 499 -
Loss on sale of tangible fixed assets 60 -
559 -
Information technology
Repairs and renewals 11,889 6,404
Other
Plant and machinery - 11
Governance costs
Accountancy and legal fees 2,940 640

This page does not form part of the statutory financial statements

Page 10

Harwich & District Community Association

Detailed Statement of Financial Activities for the Year Ended 31 December 2020

Detailed Statement of Financial Activities
for the Year Ended 31 December 2020
31.12.20 31.12.19
£ £
Total resources expended 104,831 62,581
Net income/(expenditure) 7,127 (1,925)

This page does not form part of the statutory financial statements

Page 11

REGISTERED CHARITY NUMBER: 1159697

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2020

for

Harwich & District Community Association

Finnigan & Co 37 Lower Brook Street Ipswich Suffolk IP4 1AQ

Harwich & District Community Association

Contents of the Financial Statements for the Year Ended 31 December 2020

Page
Report of the Trustees 1
Independent Examiner's Report 2
Statement of Financial Activities 3
Balance Sheet 4
Notes to the Financial Statements 5 to 9
Detailed Statement of Financial Activities 10 to 11

Harwich & District Community Association

Report of the Trustees for the Year Ended 31 December 2020

The trustees present their report with the financial statements of the charity for the year ended 31 December 2020. The trustees have adopted the provisions of 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).

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number

1159697

Principal address

Park Pavilion 2 Barrack Lane Dovercourt Harwich Essex CO12 3NS

Trustees

J Thurlow N Cory

Independent Examiner

Finnigan & Co 37 Lower Brook Street Ipswich Suffolk IP4 1AQ

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................ Trustee

Page 1

Independent Examiner's Report to the Trustees of Harwich & District Community Association

Independent examiner's report to the trustees of Harwich & District Community Association

I report to the charity trustees on my examination of the accounts of Harwich & District Community Association (the Trust) for the year ended 31 December 2020.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all 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:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts 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 P Finnigan FCCA Finnigan & Co 37 Lower Brook Street Ipswich Suffolk IP4 1AQ

Date: .............................................

Page 2

Harwich & District Community Association

Statement of Financial Activities for the Year Ended 31 December 2020

31.12.20 31.12.19
Unrestricted Total
fund funds
Notes £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 41,641 -
Other trading activities 2 70,317 60,656
Total 111,958 60,656
EXPENDITURE ON
Raising funds 3 104,231 61,781
Other 600 800
Total 104,831 62,581
NET INCOME/(EXPENDITURE) 7,127 (1,925)
RECONCILIATION OF FUNDS
Total funds brought forward 204 2,129
TOTAL FUNDS CARRIED FORWARD 7,331 204

The notes form part of these financial statements

Page 3

Harwich & District Community Association

Balance Sheet 31 December 2020

31.12.20 31.12.19
Unrestricted Total
fund funds
Notes £ £
FIXED ASSETS
Tangible assets 7 - 59
CURRENT ASSETS
Debtors 8 - 400
Cash at bank 8,696 2,665
8,696 3,065
CREDITORS
Amounts falling due within one year 9 (1,365) (2,920)
NET CURRENT ASSETS 7,331 145
TOTAL ASSETS LESS CURRENT
LIABILITIES 7,331 204
NET ASSETS/(LIABILITIES) 7,331 204
FUNDS 10
Unrestricted funds 7,331 204
TOTAL FUNDS 7,331 204

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. Trustee

The notes form part of these financial statements

Page 4

Harwich & District Community Association

Notes to the Financial Statements for the Year Ended 31 December 2020

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 15% on reducing balance

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Page 5

continued...

Harwich & District Community Association

Notes to the Financial Statements - continued for the Year Ended 31 December 2020

2. OTHER TRADING ACTIVITIES

31.12.20 31.12.19
£ £
Fundraising events 2,090 3,152
Room hire 32,537 57,504
Meals 35,690 -
70,317 60,656
3. RAISING FUNDS
Raising donations and legacies
31.12.20 31.12.19
£ £
Support costs 69,558 61,781

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2020 nor for the year ended 31 December 2019.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2020 nor for the year ended 31 December 2019.

5. STAFF COSTS

The average monthly number of employees during the year was as follows:

31.12.20 31.12.19
Total staff 3 3
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Other trading activities 60,656
EXPENDITURE ON
Raising funds 61,781
Other 800
Total 62,581
NET INCOME/(EXPENDITURE) (1,925)

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Page 6

continued...

Harwich & District Community Association

Notes to the Financial Statements - continued for the Year Ended 31 December 2020

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

Unrestricted
fund
£
RECONCILIATION OF FUNDS
Total funds brought forward 2,129
TOTAL FUNDS CARRIED FORWARD 204
7. TANGIBLE FIXED ASSETS
Plant and
machinery
£
COST
At 1 January 2020 8,187
Disposals (8,187)
At 31 December 2020 -
DEPRECIATION
At 1 January 2020 8,127
Eliminated on disposal (8,127)
At 31 December 2020 -
NET BOOK VALUE
At 31 December 2020 -
At 31 December 2019 60
8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.20 31.12.19
£ £
Prepayments - 400

continued...

Page 7

Harwich & District Community Association

Notes to the Financial Statements - continued for the Year Ended 31 December 2020

9.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other creditors
10.
MOVEMENT IN FUNDS
At 1.1.20
£
Unrestricted funds
General fund
204
TOTAL FUNDS
204
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
111,958
TOTAL FUNDS
111,958
Comparatives for movement in funds
At 1.1.19
£
Unrestricted funds
General fund
2,129
TOTAL FUNDS
2,129
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
60,656
TOTAL FUNDS
60,656
31.12.20
31.12.19
£
£
1,365
2,920
Net
movement
At
in funds
31.12.20
£
£
7,127
7,331
7,127
7,331
Resources
Movement
expended
in funds
£
£
(104,831)
7,127
(104,831)
7,127
Net
movement
At
in funds
31.12.19
£
£
(1,925)
204
(1,925)
204
Resources
Movement
expended
in funds
£
£
(62,581)
(1,925)
(62,581)
(1,925)

continued...

Page 8

Harwich & District Community Association

Notes to the Financial Statements - continued for the Year Ended 31 December 2020

10. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1.1.19 in funds 31.12.20
£ £ £
Unrestricted funds
General fund 2,129 5,202 7,331
TOTAL FUNDS 2,129 5,202 7,331

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
172,614
172,614
Resources
Movement
expended
in funds
£
£
(167,412)
5,202
(167,412)
5,202
Resources
Movement
expended
in funds
£
£
(167,412)
5,202
(167,412)
5,202
5,202

11. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2020.

Page 9

Harwich & District Community Association

Detailed Statement of Financial Activities for the Year Ended 31 December 2020

Detailed Statement of Financial Activities
for the Year Ended 31 December 2020
31.12.20 31.12.19
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 41,641 -
Other trading activities
Fundraising events 2,090 3,152
Room hire 32,537 57,504
Meals 35,690 -
70,317 60,656
Total incoming resources 111,958 60,656
EXPENDITURE
Other trading activities
Purchases 34,673 -
Other
Other operating leases 600 800
Support costs
Management
Wages 30,222 26,765
Rates and water 4,220 6,096
Insurance 856 1,502
Light and heat 12,173 16,588
Telephone 1,410 1,536
Postage and stationery 575 961
Sundries 4,352 215
Entertainment 362 1,063
54,170 54,726
Finance
Bank charges 499 -
Loss on sale of tangible fixed assets 60 -
559 -
Information technology
Repairs and renewals 11,889 6,404
Other
Plant and machinery - 11
Governance costs
Accountancy and legal fees 2,940 640

This page does not form part of the statutory financial statements

Page 10

Harwich & District Community Association

Detailed Statement of Financial Activities for the Year Ended 31 December 2020

Detailed Statement of Financial Activities
for the Year Ended 31 December 2020
31.12.20 31.12.19
£ £
Total resources expended 104,831 62,581
Net income/(expenditure) 7,127 (1,925)

This page does not form part of the statutory financial statements

Page 11