## **Shap Community CIO**
## **Annual Report and Accounts**
**For the Year Ended 31 March 2021**
## **Report of the Trustees for the year ended 31st March 2021**
The Trustees of Shap Community CIO present its report and financial statements for the year ended 31 March 2021.
## **Reference and Administrative Information**
Charity Name: Shap Community CIO
Charity registration number: 1160966
Registered Office and operational address: The Old Courthouse Main Street Shap Cumbria CA10 3NL
## **Trustees**
Mrs Janet Wood (Chair) Ms Elizabeth Kerrey Mr George Payne Mrs Lynne Rumsey Mr Alan Sowerby
## **Bankers**
Cumberland Building Society, Cumberland House, Cooper Way, Parkhouse, Cumbria, CA3 0JF
## **Introduction**
The year to 31 March 2021 has been a most challenging one.
The arrival of the pandemic and associated restrictions brought a sudden halt to activities in March 2020. The greatest challenge has been convening meetings of the Management Group, which we continued to do, meeting monthly via Zoom, outdoors or socially distanced indoors as appropriate.
Grant support from Eden District Council Covid Recovery Fund has certainly eased the pressure and enabled us to meet utility bills and running costs at a time when we had no income from room hire, commission on sales or fundraising events.
After careful thought and consideration for our volunteers and members of the public, risk assessments and implementation of COVID secure measures we were able to re-open for limited hours from September 2020 apart from during subsequent lockdowns.
We worked with Playgroup to enable them to continue to meet in limited numbers when appropriate to do so – something that has been valued by the young families. The Health Visitor clinic monthly sessions ceased. Cumbria County Council suspended our Library Link facility at the onset of the pandemic – there are plans for it to reopen in April 2021.
Throughout the year we endeavoured to keep in touch with volunteers and members of the community via newsletters, parish magazine, Christmas cards, Facebook and our website. We invited residents to share photos taken when out walking in the local area and shared these weekly on our Facebook page.
## **Trustees**
There were no changes to the Trustees during the year. Individual Trustees take responsibility for different areas and, in consultation with members of interested parties and supporters of the project, have regular monthly meetings to discuss various aspects of day-to-day operations and future planning. Responsibility is designated as follows;
- Finance – G. Payne
- Funding – E. Kerrey
- Building – A. Sowerby
- Media – J. Wood
- Exhibitions – L Rumsey
Shap Community CIO continues to look for more people to assist in the management of the Charity.
## **Volunteers**
The ability of several of our volunteers to continue to be involved in The Old Courthouse on a day to day basis was impacted by the pandemic resulting in reduced opening hours outside of lockdown and less assistance from volunteers to run activities and events.
## **Policies and Procedures**
We continue to review all relevant policies and procedures and amend and update where necessary.
Throughout the year the emphasis was on making our building COVID –secure and reviewing requirements in response to government guidance.
The Old Courthouse received Visit England ‘Good to Go’ certification in preparation for reopening to the public in September 2020.
## **Risk Management**
The Trustees of the Charity continue to regularly review and assess the risks encountered in the day-to-day operation of The Old Courthouse as well as the risks inherent in managing exhibitions and events organised by the Charity; whether held within the building or at external venues. We continue to work with Ansvar Insurance for our Building, Contents, Public Liability and Trustees Indemnity insurance.
Risks associated with the COVID pandemic were regularly reviewed acting in accordance with advice available on the government website, from ACT (Action with Communities in Cumbria), Cumbria County Council Library Service and Eden District Council.
## **Building Issues**
Work to repair the render on the southwest facing wall was completed in June 2020. The internal areas at the rear of the building affected by water ingress dried up.
Due to the impact of the pandemic, Trustees prioritised day to day management of the building and existing services and did not have the volunteer capacity to make any headway with plans to make improvements to the rear yard and entrance. We began to consider how our outdoor space could be more widely used.
## **Funding**
Shap Community Enterprise – grants totalling £2750 were received to fund the cost of rerendering work to the south west wall.
Eden District Council Covid Recovery Grants totalling £19,669 were received.
## **Reserves**
The Trustees regularly review the level of reserves in the light of the needs of the Charity and the Trustees' assessment of the level of financial risk facing the Charity.
Risks to operating finances are assessed as low. The Charity may need to set aside funds for other purposes, most likely concerning the fabric of the building, although funding will continue to be sought for any major works.
During 2020/21 the Charity has operated under government restrictions, which have impacted on the ability of the Charity to generate income, although the Charity has been the beneficiary of government support. The Charity's reserves are sufficient to manage an extended period of operating under present restrictions.
## **Social Events**
We are mindful of the impact the pandemic has had on the very people who used to benefit from the social activities at the Old Courthouse – Cuppa and Company, the music group, gardening group, knitting group the poetry and writing group. The latter continued to meet via Zoom throughout the year. We also held poetry events via Zoom in January and March 2021. We hope that the time will soon be right to encourage people back into the building to socialise as we recognise how important this is for mental health and the well being of members of our community who have been so confined over the past year.
## **Arts and Outreach Events**
From October we displayed art and crafts created by members of the community over the year. We intend to stage other exhibitions that were planned for the year 20/21 later in 2021.
We successfully held music events in October and December. Also in December we held an outdoor Carols event and we took part in the December Christmas market – all with social distancing in place.
We created a 2021 Calendar containing images of local scenes and poetry contributed by the Writing Group.
In March we promoted the Highlighting Eden event with participation in online art and craft events. Artwork was displayed out and about in the community by Shap artist Suzanne Stuart Davis to showcase the coming of spring.
We are working with Shap Parish Council to organise a monthly Farmers' and Makers’ Market from April 2021 that we hope will
- provide local producers and artisans with an opportunity to showcase and sell their goods
- help to stimulate the local economy by attracting both local residents and visitors to the markets.
## **Future Plans**
During 2021/22 we plan to ;
- work within COVID restrictions to resume hosting events and exhibitions
- encourage community groups to re-engage with activities at The Old Courthouse
- provide a safe place for social interaction
- investigate appropriate cover to make the outdoor rear yard and terrace areas more useable
- progress plans to improve the rear entrance and playgroup outdoor play area
- progress plans re a feasibility study regarding development of the site at the rear of the building
- continue to support our local community and seek ways to reach out to the disadvantaged
- continue to work with Eden District Council and the Yorkshire Dales National Park to develop our capacity to deliver information for visitors
Independent Examiner's Report on th& Ac¢ounts
Report k) the Trustee5 of Shap Communlty ChaTit2ble InPorated Organ1on
Reglsteied Charity: 1160966
Accounts for the year ended 31 March 2021
Resr*ctlve resp)nsibilIt of trustees and examiner
The chartys trustees are resFonsie for the preparation of the accounts. The charity's trustees consider that an audit is
not required foi this year under sedion 144 of the Charrties Act 2011 1"Ihe CharitS Act'l and that an Inderlent
examination is needsj
tt i5 my reswsitx.lty lo..
. examine the accouits under sectKJn 145 of the Char"e$ Act,
. to lollow the pToceduTes laKJ d¢)vm In the general Oirecliors gNen by the Chanty Commission lu$er section
1495llbl of the Charities Act. and
. to slate whether particular matters have come to my attention.
8a518 of Independent examiner's Statement
My exdmination Wds carried out In accordance wth general directions glven by the Charity Commission. An
examination includes a review of the acuntIng records kept by the charty and a comparison ofthe accounts presented
thLtse records. It akn incIjeS consKleration of any unusual rtems or discl¢sure5 in the accounts, and seeking
exF4an8tior6 from the trustees COrning any such matters. The proce(lures undertaken do not provKle all the
eVence that woukl be required In an audit and consequently no opinion is gNen as to tM)elher the accounls present
'tfue and fairf view and the report rs Iifftrted to Ihose matter5 set in the sl*emenl trEIow.
Independent examinw's ststement
In connection Kith my examination, no mattel ha5 come to my attentK)n
which gives me reasonable cause lo believe that In, any material respect, the requirements..
lo keep accounting records in acoordance wqth section 130 of the Charities Act,. and
. to prepare accL)uTrts wt)ich accord wlh the accounting records and comply wlh thè accounting reqLJirements
of the Charrties Act
have not been met or
2. to which. In my OPFnion. attents'on shoukl be drawn in order lo enatse a propEr understanding of the acts)unts to
be read)ed.
Slgned:
Name..
Relèvant professional quallflcation c l¥4L'.
I*cc
.DLII I A-,
|||**Year Ended 31 March 2021**|**Year Ended 31 March 2021**|**Year Ended 31 March 2021**|**Year Ended 31**|**Year Ended 31**|**March 2020**|**March 2020**|
|---|---|---|---|---|---|---|---|---|
|||Unrestricted|Restricted||Unrestricted|Restricted|||
||Note|funds|funds|Total funds|funds|funds||Total funds|
|||£|£|£|£|£||£|
|**Income and endowments from**|||||||||
|**Donations and legacies**|||||||||
|Donations||313|-|313|3,631||458|4,089|
|Grants - phase 2 building works||-|-|-|-|27,500||27,500|
|Grants - other||19,669|2,750|22,419|-||-|-|
|Music Group income||-|-|-|1,227||-|1,227|
|**Other trading activities**|||||||||
|Income from Events & Exhibitions||-|-|-|2,914||-|2,914|
|Room Hire||-|-|-|3,312||-|3,312|
|Activities to generate funds (sales)||673|-|673|6,467||-|6,467|
|**Income from investments**|||||||||
|Interest Received||62|-|62|20||-|20|
|||-|-||||||
|**Total income and endowments**||**20,717**|**2,750**|**23,467**|**17,571**|**27,958**||**45,529**|
|**Expenditure on**|||||||||
|Charitable Activities|||||||||
|Phase 2 building works||-|-|-|-|23,250||23,250|
|Advertising||-|-|-|90||-|90|
|Electricity||1,368|-|1,368|1,172||-|1,172|
|Gas||676|-|676|866||-|866|
|Telephone/Broadband||747|-|747|757||-|757|
|Water||612|-|612|994||-|994|
|Building & Liability Insurance||906|-|906|847||-|847|
|Capital expense from funding||25|2,750|2,775|585|4,310||4,895|
|Cost of sales||500|-|500|4,518||-|4,518|
|Events & Exhibitions||-|-|-|1,279||-|1,279|
|Electrical Maintenance||-|-|-|118||-|118|
|Other Repairs and Maintenance||-|-|-|381||-|381|
|Cleaning||135|-|135|-||-|-|
|Music license||-|-|-|156||-|156|
|Postage||-|-|-|30||-|30|
|Stationery||-|-|-|311||-|311|
|Decorating costs||-|-|-|2||-|2|
|Sundries||167|-|167|447||-|447|
|Tea & Coffee||18|-|18|227||-|227|
|Staff training||-|-|-|36||-|36|
|Workshop charge||-|-|-|200||-|200|
|Calendars||283|-|283|478||-|478|
|Gifts and donations||70|-|70|132||-|132|
|Bank charges||-|-|-|50||-|50|
|Covid measures||391|-|391|-||-|-|
|Transfers between reserves||-|-|-|(4,097)|4,097||-|
|**Total expenditure on raising funds**||**5,898**|**2,750**|**8,648**|**9,579**|**31,657**||**41,236**|
|Interest expense||-|-|-|72||-|72|
|**Net movement in funds**||**14,819**|**-**|**14,819**|**7,920**|**(3,699)**||**4,221**|
|**Retained income at start of year**||**15,203**|**2,861**|**18,064**|**7,283**|**6,560**||**13,843**|
|**Retained income at end of year**||**30,022**|**2,861**|**32,883**|**15,203**|**2,861**||**18,064**|
The Notes below form part of these accounts.
## **Shap Community Charitable Incorporated Organisation Balance Sheet**
|**Balance Sheet**||||||||
|---|---|---|---|---|---|---|---|
|**As at 31 March 2021**||**At**|**31 March 2021**||**At**|**31 March 2020**||
|||Unrestricted|
Restricted||Unrestricted|
Restricted||
|||funds|funds|Total funds|funds|funds|Total funds|
|||£|£|£|£|£|£|
|**Non-Current Assets: Property,**||||||||
|**Plant and Equipment**|1.5, 2|||||||
|Old Courthouse Building||-|285,000|285,000|-|285,000|285,000|
|Land adjacent to Old Courthouse||50,000|-|50,000|50,000|-|50,000|
|Fixtures and Fittings||3,200|-|3,200|3,200|-|3,200|
|||**53,200**|**285,000**|**338,200**|**53,200**|**285,000**|**338,200**|
|**Investments**||||||||
|Deposit Account||3,699|2,707|6,406|2,241|4,107|6,348|
|**Current Assets**||||||||
|Debtors||180|-|180|1,063||1,063|
|Cash at bank and in hand||26,525|154|26,679|11,899|154|12,053|
|||**26,705**|**154**|**26,859**|**12,962**|**154**|**13,116**|
|**Current Liabilities**||||||||
|Accrued expenditure||(382)|-|(382)|-|(1,400)|(1,400)|
|||**(382)**|**-**|**(382)**|**-**|**(1,400)**|**(1,400)**|
|**Net Current Assets**||26,323|154|26,477|12,962|(1,246)|11,716|
|**Net Assets**||**83,222**|**287,861**|**371,083**|**68,403**|**287,861**|**356,264**|
|**The Funds of the Charity**||||||||
|||Unrestricted|
Restricted||Unrestricted|
Restricted||
|||funds|funds|Total funds|funds|funds|Total funds|
|||£|£|£|£|£|£|
|**Non-Distributable Reserves**||||||||
|Old Courthouse land and buildings||-|285,000|285,000||285,000|285,000|
|Sports Hall site adjacent to Old Courthouse||50,000|-|50,000|50,000||50,000|
|Fixtures and fittings||3,200|-|3,200|3,200||3,200|
|||53,200|285,000|338,200|53,200|285,000|338,200|
|**Distributable Reserves**||||||||
|Retained income||30,022|2,861|32,883|15,203|2,861|18,064|
|||**83,222**|**287,861**|**371,083**|**68,403**|**287,861**|**356,264**|
## **Notes to the Financial Statements**
## **1 Accounting Policies**
- 1.1 The financial statements have been prepared on an accruals basis.
- 1.2 The financial statements have been prepared under the historical cost convention, with the exception that property, plant and equipment is shown at valuation on acquisition, details of which are shown under note 2. The financial statements have been prepared under the Charities Statement of Recommended Practice (SORP) FRS102, except where otherwise noted.
- 1.3 The following are the key assumptions used and sources of estimation uncertainty in the preparation of the financial statements.
Assumptions
The financial statements have been prepared on the going concern basis. The Trustees consider that there are no significant risks affecting this assumption. Estimation uncertainty
Depreciation has not been provided on buildings as no suitable estimate is available. This is a departure from FRS102.
- 1.4 The Charity has taken advantage of the exemption under Section 7.1B of FRS102 which exempts small entities from the requirement to prepare a statement of cash flows.
- 1.5 Property, plant and equipment.
Property plant and equipment are disclosed at original valuation on acquisition. This comprises: Old Courthouse land and buildings Valuation by Cumbria County Council (Transferor) at time of transfer Sports Hall site Valuation by Trustees based on information from Cumbria County Council Equipment and fittings Valuation by Trustees
## **2 Property, Plant and Equipment**
At 31 March 2020 and at 31 March 2021
||Land and|Equipment|Total|
|---|---|---|---|
||Buildings|||
|Land and buildings comprise|£|£|£|
|Old Courthouse|285,000||285,000|
|Land on Sports Hall site|50,000||50,000|
|Equipment and fittings||3,200|3,200|
||**335,000**|**3,200**|**338,200**|
The land and building components of the Old Courthouse have not been separated. As the Trustees expect to maintain the building to a suitable standard for its continued use in the foreseeable future, they do not consider that a formal valuation, for the propose of establishing the respective values of the separate elements, is justified.
Depreciation has not been provided on the building in the current period. Equipment and fittings are maintained at valuation.
Additions and enhancements to property, plant and equipment are charged to expenses as they are incurred,
In the opinion of the Trustees, the market value of land and buildings is not significantly different from the values disclosed in the Financial Statements. A formal impairment review has not been conducted, but the Trustees consider that there is no indication of impairment of land and buildings.
## **3 Receipt of Government grants**
The charity has benefited from the receipt of Covid related grants totalling £19,669 during the year.
## **4 Related party transactions**
None of the Trustees has entered into any transactions with the Charity during the period.
None of the Trustees holds any office or position which could give rise to a conflict of interest with their duty as Trustee.
No remuneration was received by Trustees from the Charity during the period.
## **5 Events after the balance sheet date**
The Trustees have considered the effect of the Covid-19 virus and consequent operating restrictions on the finances of the Charity during 2020/21. The Trustees have curtailed operating expenditure and, in their opinion, the Charity has sufficient liquid resources to meet its commitments for the foreseeable future.