Brown & Lough Accountants Ltd 4 Tyne View, Newcastle upon Tyne, NE15 8DE Tel: 0191 414 3535 


Company number: 4629791 registered in England & Wales Email: info@brownandlough.co.uk 

## Dear Trustees, 

Following the preparation of the annual financial accounts for Swalwell Community Association CIO, I would like to highlight my professional opinion in relation to cash records not provided to us. I suspect that these annual accounts do not depict a true representation of all financial activity for the year and inconsistencies may be found between this years and prior years account figures. 

Only 4 months of cash records were provided to us for the preparation of these financial accounts. Therefore, for the remaining 8 months, we have had to include a balancing figure of £1893.12 to ensure our cash records balance to the closing balance of £6.71. This balancing figure is an annual net movement of cash and excludes any cash expenditure within the missing 8 months as the balance was to account for cash paid into the bank. It is highly unlikely that within the 8 months we are missing records for that there is no cash expenditure. Therefore, we anticipate that there is cash expenditure and cash income for these 8 months excluded from the accounts. 

Please be aware that the net surplus/profit for the year would be the same if these missing records were to alter figures, however, we do anticipate that individual income and expenditure categories should have more financial activity within them, which would net off to our balancing figure of £1893.12. 

As an example, we could be missing £10,000 worth of income and £8,106.88 of expenditure, which would net off to our figure of £1893.12 included in sales, although we arrive at the same profit, it does cause the financial activity for the year to be understated. 

If any elaboration is needed, please feel free to contact me. 

Kind Regards, 

Amy Bowman Brown & Lough Accountants Ltd 



SWALWELL COMMUNITY ASSOCIATION CIO
REPORT AND ACCOUNTS
FOR THE YEAR ENDED
31 DECEMBER 2021
Brown & Lough Accountants Ltd
4 Tyne View. Lemington, Newcastle Upon Tyne. NE15 8DE
Tale
hone. O 191 214 3j3j

SWALWELL COMMUNITY ASSOCIATION CIO
REPORT AND ACCOUNTS
FOR THE YEAR ENDED
31 DECEMBER 2021
Contents
Trustees, Annual Report
Receipts and Payments k(xiunt
Statement of Assets and Liabill￿eS
Notes to the A¢o)unts
31-D￿21

SWALWELL COMMUNrrY ASSOCIATION CIO
TRUSTEES. ANNUAL REPORT
FOR THE YEAR ENDED 31 DECEAIBER 2021
Twst
{Chair)
(Treasurer)
Smiiesh Chauhan
Chr￿topher Or(F
Manjinder &ThJh
Sony? Hav￿
David BrWy
Petsr Cra
Ck8re Hardie
nted 22 Juty 2022
31-ll•￿21
R•glstgrod Charlty Numb•r
118IY)81
Prlnclpal Addr•
74 Clav•dThJ Road
Sw8trhBII
Ne*¢8sYe Upm Tyn8
and Wear
NE16 3EX
countants
& Lwdh I￿￿Jnt0nls Lld
Lamir￿lon
Nèv+t8$lle upon Ty
NE15 8DE
Bank•r•
L￿￿19 BarAE PIC
44 Front Str68t
WhKkham
N6¥braslJe Up)n Tyne
NE16 40S
Structur•. gov•rnanc• and managemont
Swah¥ell Conwnunty Asso¢iatlon b8cam• a tharIts￿e ir￿cKpoTa1ed organisation (CIO) M 22 J8nuory 2015 under its
con8blution registered wilh the Charity Commission on that day. The charity aims lo mJint8in rt$ fvrttions by reCru￿ng
local people ano 0th8r appropriate indmduals from the locality Wt￿ have the necessary skills and Ioc81 knth￿edge to
monitor the fin¥noal position of the charity. and to make the necessary provi¥M ofa(￿mModatIOn to the community.

SWALWELL COMMUNiff ASSOCIATION CIO
TRUSTEES. ANNUAL REPORT
FOR THE YEAR ENDED 310ECEMBER 2021
The recnjilment ol now Trustee5 is a matter for the Board of Trustees, and %thgn vacancies arlse. in either numbers or skill
coverage. the Chaimian will be asked lo apwoach SUrtab￿ candidates from Ihg combined contacts of all current Trusleos.
Such apwintrmenls Mll bear in mind the need to have knrythedge of th8 area. an understanding of and empathy wth the
charitable sector, CoUp￿d a general reuyJnthon of the needs ol the communrty. Other than as noted in thè financlal
revigw on p8ge 3 I￿￿e of the Trustees are ent￿8￿ to. ilor receNed. any remuntrrath)n for their Ser¥￿S to tha charity
durfrKJ the year.
ObJe¢tlv•¥ and actlvltl•s
The charitst40 Ob￿diVe$ ol the CIO are:
To improve the CcThJ￿onS of of inhabitants oflha k￿1 arg8 wlthout dlsunctlon of sex, SOXL￿1
orientslitin. age, disatslity. natlonalty, race or ol ￿￿cal. rglgious or other oplnions. by assocAating
Ic¥Jether in a cornrr￿ 6ffcKI to a(1vwth educa1￿ and to pYovid& facilliitis in the interests of sodgl w&W8re,
recreation and leisure.
To secure th& estsbllshrr￿l of a communlty ¢entro and lo mainialn ar¥J manage that cèntr8 Iwhgthor
olong or In ctropwakn any stslutory av￿lty or other porson (ff In furtherance ofth8
obje¢tivo8.
To promote SLth other pwpos¢s as may from to bo detemilned by the TNstegs.
During the year the communlty ¢entre was made available for varkn48 community xtNities wch as d8ndng clvbs, Iltness
clijbs, sports club$. nalLbf0 dubs. hislw clubs, fund faislng 08 Yall 88 hosti￿ coffe8 MOrr￿n9$ and blngo In the
afternoons.
The Irusloe8 hav¢ had regard to the guldarKo Issued to I￿ Charity C(rfnmlsskffi on wblk bor￿1.
hl•v•m•nts •nd p•rfrJrnMnc•
Reslridons Imposed by tho gobal COVID pondemk meant th81 for p81iods ttwwhoLrt 2020 CIO was uroble lo
provldg Iho use of th? conmunlty centre.
When open the Community Centrg ¢onb'nuod to hosl a van&ty of events 8Tra Oven t•then dosed the CIO has been able to
0s818l local food banks vthh donal#￿ worth £1,(KM) lo help support It￿0 most in n88d in ow aroa.
Flnan¢lal r•vl•w
The finandal $18lements comprise the Receipts ond PaYn)￿ts kC(rt￿l. ts Stolwiwnt of A88ets and Liabilitlgs and the
Notes to the Accoun15. They have b88n proparnd as dtiscrthd in Nots 110 the Pttounts.
Totsl receipts in the year amounted to £21,008. of these receipts r8late to Govemmenl grants receNed ￿1¢h
amounted lo £15.449. These grants havg WPFY)rted the orwiThJ operatry costs of the centre.

SWALWELL COMMUNITY ASSOCIATION CIO
TRUSTEES. ANNUAL REPORT
FOR THE YEAR ENDED 31 DECEMBER 2021
Due lo the nature ol ro¢ords provklod to prepare the accourts, li is our profession￿ opinK)n th* tumover and expenditure
may be L*nder represonted 7Mth regards lo missiry cash records. Th8refora. although pawnents look lo h8ve Teduced and
income increased. our ￿0￿nts"￿ opinion ￿￿)uld be that these are both und8rstani8d and should have more arAtivity
included vthhin the profil and bs$ a¢counts. Due lo inadequate cash records provhl8d {only 4 out of 12 J¥v)nlhsl,
balancing chargo of £1893.12 of cash paid into the bank has been induding vitthin tha sales figure. However this is
simply the net movement of mis5irvJ c85h in the year and doesnt indud& all finanaal activty which would have been
accounted for rf re¢crfds VIWO kept and pyovhled.
Overall the CIO has ach￿e￿ a signlfKant svryjtus 01 £11,478 and reserves are heamhy can ￿ usgd for ongolng
maintenance and improvement of centr& and fty Iho CIO lo be a greater asset to the Ictal eommunlty.
The CIO has eNJ¥ge(J the servths ol Brovm & Lough Puwnlanis Ltd. an kndeFwthIl fimi of accountants lo ensure
¢ontinu8d gmual r•porting o)mplian¢e. The Trustees are grataful for thw'r I1￿ and osslstance for thls vnrk.
Ru•r￿ pollcy
Th8 trust8es have agreed that the assooation should mthtakn a mknlmum18vd of r8soThes suffidenl to cover 811 operalno
costs for at1oa$l 6 months. Al the year erKI funds on hand ￿Te sufficlgnt lo po¢gntially cover over 2 ￿ars, normal
operating costs however the Trustees r8cc¥Jnise the Mgd to ￿rtIn￿OI￿ Invest funds Dilo the mainlonance and
Improvemenl ol thè Ctsmmunty Centre and faulitias.
D•cl*rntlon
The Trusl88s dg¢laro that they have approved tht Trustees. rnFrfxI abovo.
SKJned on beh8Mof of the charitys Trustfjes..
Skdnature..
Smlt•sh chau￿n- ¢h•lr
Chrtsloph•r Ord. Tr￿$￿1¢1
Dale:

SWALWELL COMMUNI￿ ASSOCIATION CIO
RECEIPTS AND PAYMENTS ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2021
2021
2020
RK•lpts
Centre hire
Canteen income
Fund raising athvrb8S
Grants received
Membership fees
Bank interest
4.913
33
375
12,803
527
15.449
109
21,¢J)8
18.990
P¥ym•nts
Tfustee remunerdlion
Volunteers. gratuities
Food bank donations
Water rates
Heat and liglrt
Cleaning and hygienfr
Canteen expenses
Telephone and intemet
Poslage, printy'ng and ststionery
Repairs and malntenanra
Insurance
PPLPRS Licenr
TV Licence
Accountsn¢y Fees
Professional fees
Sundries
Depreciation of plant and machinery
Depreciation of computer equipment
3.925
66
1.000
165
2.617
277
227
4.261
1,921
412
101
425
730
280
730
254
116
110
65
1,Q38
42
11,651
N•t R•c•lpts l (Paym•ntsl
11,478
7.339
Not SurpluslDofeclt at th• •nd of tho y••r
All above Iransacllons and balances relale to unrestricted funds.
11,478
7,339

SWALWELL COMMUNITY ASSOCIATION CIO
STATEMENT OF ASSETS AND LIABILITIES
AS AT 31 DECEMBER 2021
2021
2020
Cagh at bank and in hand
Lloyds Bank Treasurerfs Ac£ount
Virgin Money SavirwJs Account
Cash in haThY
50,362
15,764
22,230
12
Total Cash Funds
50,369
Othor monetary assots
Sl(Kk at cost
Insurance paid for the ￿xI ytar
31-Dec-21 PPUPRS prepaid for the n8Xt year
PAYE balance due from HMRC
Council grant re¢eiva149
25
602
15
730
31
22
1.334
2,132
15
648
A88ets retalned lor tho charltys own u
Computer equipment- at current value"
0￿r 8quipm8nt- at current wal￿.
752
750
1.315
750
Llablllll•8
Heat and ligm
Wat&r arKI sewerage
Acccountancy Fees
728
1,173
10
720
1.543
Charlty Fund• at Year End
50.823
39.345
All bala￿5 recorded above relate to unrestrkled lur#Js.
'Currenl v81ue has been estimated by th8 Tr￿tee8.
Oihor and flnanclal commlknonls
At the period end the CIO was the registered leaseholder of Swafrwdl Community Centre, 74
Clavering Road, Swalwell. Newcastle Upon Tyr*. NE16 3EX. The lease expires on 4 June
2050 and has been provided to the CIO at rK) charge by The Borough Courtil of Gateshead.
The Statement of Assets and Llai4lRles was apwoved by ts trustees on 12 August 2021
and 51gned on their behair ty.
Signature:
SrnitO8h Chauhan - Chair
Christopher Ord- Treasurer
Date..

SWALWELL COMMUNITY ASSOCIATION CIO
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2021
Accounts: Basis of preparatlon
Thes8 accounts have been prepared on a Re￿ip1S and Payments basis under section
133 of The Charities Act 2011 and ¥Mth regard to the application of s.62 of The
Charitable Incorporated Organisaiions {Gen8ral) Regulations 2012.
Due to the nature of recvrds provided to prepa￿ the accounts. it is our professional
opinion that tumover and expenditure may be urKler represented with regards to
missing cash records.
Guarantees and sècurlty
During the entir8 year under review arKI at th8 year end the CIO has not entered into
any agreements for which guarantees of debt have been provided.
The CIO does not hav8 any liabilities at the year end for which security ov8r any of its
assets has been given.
31-Doc-21