# **COMMUNITY HALLS IN PARTNERSHIP**
Charity number 1163728
# **FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st MARCH 2021**
## **COMMUNITY HALLS IN PARTNERSHIP**
## **CONTENTS FOR THE YEAR ENDED 31 MARCH 2021**
||Page|
|---|---|
|Trustees Report|1 - 5|
|Independent Examiner's Report|6|
|Statement of Financial Activities|7|
|Balance Sheet|8|
|Notes to the financial statements|9 - 11|
**COMMUNITY HALLS IN PARTNERSHIP**
## **TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2021**
The trustees are pleased to present their report together with the accounts of the charity for the year ended 31st March 2021.
## **1. Legal and Administrative information**
## **Governing document**
Date of constitution (last amended): 11.5.15
## **Objects of the Charity**
The objects of the CIO are:
(A) To further or benefit the residents of the communities in which we operate within the boundaries of Colchester Borough and Essex, without distinction of sex, sexual orientation, race or of political, religious or other opinions by associating together the said residents and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation leisure time occupation with the objective of improving the conditions of life for the residents. In furtherance of these objects but not otherwise, the trustees shall have power to:
(B) To establish or secure community facilities and to maintain or manage or co-operate with any statutory authority, voluntary and other organisations in the maintenance and management of such a facility for activities promoted by the charity in furtherance of these objects The organisation shall be non-party in politics and non-sectarian in religion.
Nothing in this constitution shall authorise an application of the property of the CIO for the purposes which are not charitable in accordance with [section 7 of the Charities and Trustee Investment (Scotland) Act 2005] and [section 2 of the Charities Act (Northern Ireland) 2008].
## **Specific investment powers**
In furtherance of the said objects, but not otherwise, the Association shall have power to invest money not immediately required for its objects in or upon such investments, securities or property as the Association may think fit, subject nevertheless to such conditions (if any) as may for the time being be imposed by law.
**1**
## **COMMUNITY HALLS IN PARTNERSHIP**
## **TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2021**
## **Registered Office**
The principal office of the CIO is:
Hythe Community Centre
1 Ventura Drive, Colchester, Essex, CO1 2FG, England
## **Charity number**
1163728
## **Professional advisers**
- **Bankers:**
Barclays Bank PLC, 9 High Street, Colchester.
- **Accountancy services:**
Community360, Winsley’s House, High Street, Colchester.
- **Solicitors:**
Ellison & Co, Headgate Court, Head Street, Colchester.
- **Independent examiner:**
Community360, Winsley’s House, High Street, Colchester.
## **Trustees and Governance**
The Trustees during the year were as follows:
## **Chairman**
Angus Kerr
## **Secretary**
Merle Johnson
## **Treasurer**
Anita Gregory
## **Other Trustees**
Sareena Cobden Kate Pavey (resigned 3rd October 2019)
## **Name of person entitled to appoint any charity trustee:** All trustees
**2**
**COMMUNITY HALLS IN PARTNERSHIP**
## **TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2021**
## **Trustee selection method**
- Recommendation
- Interview
- Discuss & vote
- Statement & declaration
- Induction
## **2. Activities and Achievements**
## **Public Benefit**
We have referred to the guidance contained in the Charity Commissions general guidance on public benefit when reviewing our aims and objectives and in planning our future services. Our focus remains to provide low cost or free recreational, healthy and educational activities for the community we serve. This includes Music Academy and dance for young people, community fun events and family learning programmes which are imperative for improving social cohesion in an area currently under extensive regeneration. The centre offers low cost or free of charge hall hire to groups that offer public benefit, for example, toddler group, fitness classes, MS Society, local resident meetings and educational activities. Hope Church Colchester is currently based at the centre who provide many services to the community in addition to the centre’s own programme.
We offer low cost hiring space to all of our residents, volunteers and to local charities, whilst at the same time, ensuring the future financial sustainability of the Community Centre.
Achievments include:
Completing the refurbishment of the Oyster Room & upstairs kitchens.
Hythe Community Centre now has LED lighting throughout the centre.
Installed a new office/reception window to allow our customers to visit the centre safely without the need to enter the office.
Installed a new ramp with rails to the side of the building to allow wheelchair access to one of our community rooms.
## **3. Financial information**
## **Funding**
This financial year we received funding from the Government Covid grants and the Job retention scheme both in place due to the COVID 19 pandemic.
**3**
## **COMMUNITY HALLS IN PARTNERSHIP**
## **TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2021**
## **Income**
Income from Room hire and grants total £99,267
Reserves Policy
Community Halls in Partnership requires an adequate level of reserves to:
1. Meet all legal, financial, health and safety requirements and obligations of the Association.
2. Enable the centre to implement its short and long term objectives and outcomes.
3. To cover annual inflationary costs, salary increments and pensions.
4. To provide a fund of £20,000 to cover buildings and maintenance for the Hythe Community centre building and Abbot’s Community Hall.
5. Meet the Charities Commission recommended good practice of having a minimum of 3 months and a maximum of 3 years running costs as financial reserves.
## 4. **Plans for the Future**
Our plans going forward for the following year are to:
- Recover from the impact of COVID 19 on Community Halls In Partnership and our partner halls.
- Retain our high profile and relevance to local needs through effective consultation, networking
- and partnership working.
In addition to the current program of services and partnership working, we will continue to develop our services and infrastructure and adapt to changes in financial and evaluation and monitoring criteria to ensure that we meet our commitments to public benefit in the most cost effective way.
## **5. Declaration of Interest**
Trustees have a legal duty to act only in the best interests of the charity. They must not put themselves in any position where their duties as trustee may conflict with any personal interest.
- Merle Johnson, Also Trustee of Hope Church Colchester. Receives free hall hire for Parent & Toddler group.
**4**
## **COMMUNITY HALLS IN PARTNERSHIP**
## **TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2021**
## **Declaration**
I declare, in my capacity of charity trustee, that: - the trustees have approved the report above; and - have authorised me to sign it on their behalf.
Anita Gregory Treasurer
**5**
## **COMMUNITY HALLS IN PARTNERSHIP**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021**
|**Incoming resources**
**Incoming resources from**
**generated funds**
Donations and legacies
**2**
Charitable activities
**3**
**Resources expended**
**Cost of generating funds**
Charitable activities
**4**
**Net of (outgoing)/incoming resources**
**before other gains and losses**
**Balances brought forward**
**As at 1 April 2020**
**Balances carried forward**
**As at 31 March 2021**|**Unrestricted**
**Fund**
**£**
32,433
63,834
96,267
105,109
105,109
(8,842)
143,176
**134,334**|**Restricted**
**Fund**
**£**
-
3,000
3,000
3,000
3,000
-
-
**-**|**2021**
**Total**
**£**
32,433
66,834
99,267
108,109
108,109
(8,842)
143,176
**134,334**|**2020**
**Total**
**£**
1,630
102,309|
|---|---|---|---|---|
|||||103,939
117,849|
|||||117,849|
|||||(13,910)
157,086|
|||||**143,176**|
Notes on page 9 - 11 form part of these accounts
**7**
## **COMMUNITY HALLS IN PARTNERSHIP**
## **BALANCE SHEET AS AT 31 MARCH 2021**
|**Fixed Assets**
Tangible Assets
**6**
**Current Assets**
Cash at bank and in hand
Debtors
**7**
**Liabilites**
Creditors: amounts falling
due within one year
**8**
**Net current assets**
**Total net assets**
**Represented by Funds**
General Fund
Personnel Fund
**1.2**
Building Fund
**1.2**
Restricted funds
**Total funds**|**2021**
**£**
2,003
2,003
123,842
9,280
133,122
791
132,331
**134,334**
114,334
10,000
10,000
-
**134,334**|**2020**
**£**
2,671|
|---|---|---|
|||2,671
131,055
10,470|
|||141,525
1,020
140,505|
|||**143,176**|
|||123,176
10,000
10,000
-|
|||**143,176**|
These accounts were approved by the Trustees and signed on their behalf by :
Signed: Date: Name:
**8**
## **COMMUNITY HALLS IN PARTNERSHIP**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
**1.** The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement on Recommended Practise 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)- (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
## **Cash Flow**
The financial statements do not include a cash flow statement because the charity, as a small reporting entity, is exempt from the requirement to prepare such a statement under Financial Reporting Standard 1 "Cash flow statements".
## **1.1 Tangible fixed assets and depreciation**
Major expenditure on tangible fixed assets is capitalised. Depreciation is calculted so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Furniture and fitting 25% reducing balance Equipment 25% reducing balance
## **1.2 Fund Accounting**
The Charity has two funds, a unrestricted general fund and a restricted fund. The donors have specified that the restricted funds are specifically attributed to them and thus appear transparent.
A reserve policy has been implemented, a personnel fund of £10,000 is set aside for staff salaries should the centre close.
A reserve policy for the building fund has been set this year at £10,000.
|**2.**
**Donations, Grants and Legacies**
Colchester Borough Council
Loyality Budget
Grants
CJRS
Monday Club
**3.**
**Charitable Activities**
Service Income
Grants
Abbots Income
Other|**Unrestricted**
**Funds**
**£**
-
-
13,334
19,099
-
32,433
**Unrestricted**
**Funds**
**£**
21,022
-
42,773
39
63,834|**Restricted**
**Funds**
**£**
-
-
-
-
-
-
**Restricted**
**Funds**
**£**
-
3,000
-
-
3,000|**Total**
**2021**
**£**
-
-
13,334
19,099
-
32,433
**Total**
**2021**
**£**
21,022
3,000
42,773
39
66,834|**Total**
**2020**
**£**
-
-
-
-
1,630|
|---|---|---|---|---|
|||||1,630|
|||||**Total**
**2020**
**£**
70,243
-
32,000
66|
|||||102,309|
**9**
## **COMMUNITY HALLS IN PARTNERSHIP**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
|**4. Charitable activities**
**Unrestricted **
**Funds**
**£**
Salary costs
53,671
Equipment repairs/renewals
200
Premises expenses/equipment
29,924
Stationery/postage/telephone
1,553
Insurance
840
Training/travelling/subsistence
447
Professional fees
10,655
Depreciation
668
Miscellaneous expenses
173
Abbots expenditure
5,701
Events expenditure
-
Bad Debts
1,277
105,109|**Restricted**
**Funds**
**£**
-
-
3,000
-
-
-
-
-
-
-
-
-
3,000|**Total**
**2021**
**£**
53,671
200
32,924
1,553
840
447
10,655
668
173
5,701
-
1,277
108,109|**Total**
**2020**
**£**
54,545
1,195
28,213
1,670
901
396
2,724
890
149
25,200
913
1,051|
|---|---|---|---|
||||117,849|
## **5. Staff Costs**
In 2021, £33,265.32 was paid to key management personnel (2020 £34,621.32).
The average number of employees in the period was 5.
## **6. Tangible Fixed Assets**
|**Tangible Fixed Assets**
**Cost**
At 1 April 2020
Additions
At 31 March 2021
**Depreciation**
At 1 April 2020
Additions
Charge for the year
At 31 March 2021
**Net book values**
At 31 March 2021
At 31 March 2020|**Furniture &**
**Equipment**
**£**
26,509
-
26,509
23,838
-
668
24,506
**2,003**
2,671|**Total**
**£**
26,509
-|
|---|---|---|
|||26,509
23,838
-
668|
|||24,506|
|||**2,003**|
|||2,671|
**10**
## **COMMUNITY HALLS IN PARTNERSHIP**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
|**7. Debtors**
Trade Debtors
Prepayments
**8. Creditors**
Accruals
Social Security Costs|**2021**
**£**
9,210
70
9,280
**2021**
**£**
420
371
791|**2020**
**£**
10,400
69|
|---|---|---|
|||10,470|
|||**2020**
**£**
420
600|
|||1,020|
## **9. Previous year statement of financial activities**
|**Notes**
**Incoming resources**
**Incoming resources from**
**generated funds**
Donations, Grants and Legacies
**2**
Charitable Activities
**3**
**Resources expended**
**Cost of generating funds**
Charitable Activities
**3**
**Net of (outgoing)/incoming resources**
**before other gains and losses**
**Balances brought forward**
**As at 1 April 2019**
**Balances carried forward**
**8**
**As at 31 March 2020**|**Unrestricted**
**Fund**
**£**
1,030
102,309
**103,339**
117,249
117,249
(13,910)
**129,266**
143,176|**Restricted**
**2020**
**Fund**
**Total**
**£**
**£**
600
1,630
-
102,309
**600**
**103,939**
600
117,849
600
117,849
-
(13,910)
**2,221**
**131,486**
2,221
145,396|
|---|---|---|
## **10. Going Concern**
The charity is operating on a going concern basis.
**11**
## **COMMUNITY HALLS IN PARTNERSHIP**
## **INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2021**
I report on the accounts of Communtiy Halls in Partnership for the year ended 31 March 2021 which are set out on pages 7 to 11.
## **Respective responsibilities of trustees and examiner**
The Charity’s Trustees are responsible for the preparation of the accounts. The Charity’s Trustees consider that an audit is not required for this year (under section 144 (2) of the Charities Act 2011 (The Act) but that an independent examination is needed.
It is my responsibility to:
- Examine the accounts under section 145 of the Charities Act,
- To follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the Charities Act, and
- To state whether particular matters have come to my attention.
## **Basis of independent examiner’s Statement**
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes considerations of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the accounts.
## **Independent examiner’s statement**
In the course of my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and content of the 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 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
Shelley-Marie Rudling FMAAT AATQB for and on behalf of:
Community360 Winsley’s House, High Street, Colchester, Essex
Date 25/01/2022
**6**