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2022-03-31-accounts

COMMUNITY HALLS IN PARTNERSHIP Charity number 1163728

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st MARCH 2022

COMMUNITY HALLS IN PARTNERSHIP

CONTENTS FOR THE YEAR ENDED 31 MARCH 2022

Page
Trustees Report 1 - 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the financial statements 9 - 12

COMMUNITY HALLS IN PARTNERSHIP

TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2022

The trustees are pleased to present their report together with the accounts of the charity for the year ended 31st March 2022.

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

Barclays Bank PLC, 9 High Street, Colchester. ● Accountancy services:

Community360, Winsley’s House, High Street, Colchester. ● Solicitors:

Ellison & Co, Headgate Court, Head Street, Colchester.

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

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

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:

Hythe Community Centre now has LED lighting throughout the centre.

Installed a new ramp with rails to the side of the building to allow wheelchair access to one of our community rooms.

We have added Ardleigh Village Hall to our cluster of community buildings that we oversee as part of the CHIP program, We now have eight Community halls in and around Colchester that we oversee bookings and administration for.

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.

We also received funding from Essex County Council and Colchester Borough Council Locality budgets.

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COMMUNITY HALLS IN PARTNERSHIP

TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2021

Income

Income from Room hire and grants total £112,496

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 £10,000 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 £10,000 Personnel Reserve.

4. Plans for the Future

Our plans going forward for the following year are to:

Continue ongoing maintenance on the centre to keep it to its high standard.

Refurbish Abbots Community Hall

Improve Wifi at Hythe Community Centre and install CCTV at Abbots Community Centre.

Retain our high profile and relevance to local needs through effective consultation, networking and partnership working.

Run School holiday workshops for low income families in the area.

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.

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COMMUNITY HALLS IN PARTNERSHIP

TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2021

Declaration

I declare, in my capacity of charity trustee, that:

Anita Gregory Treasurer

Date 12/10/2022

5

COMMUNITY HALLS IN PARTNERSHIP

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2022

I report on the accounts of Communtiy Halls in Partnership for the year ended 31 March 2022 which are set out on pages 7 to 12.

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:

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:

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 Date 12/10/2022
Winsley’s House, High Street, Colchester, Essex

6

COMMUNITY HALLS IN PARTNERSHIP

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022

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 2021
Balances carried forward
As at 31 March 2022		 Unrestricted
Fund
£
15,154
89,552
104,706
98,101
98,101
6,605
134,334
140,939		 Restricted
Fund
£
7,790
-
7,790
7,363
7,363
427
-
427		 2022
Total
£
22,944
89,552
112,496
105,464
105,464
7,032
134,334
141,366		 2021
Total
£
32,433
66,834
99,267
108,109
108,109
(8,842)
143,176
134,334

Notes on page 9 - 11 form part of these accounts

7

COMMUNITY HALLS IN PARTNERSHIP

BALANCE SHEET AS AT 31 MARCH 2022

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		 2022
£
1,503
1,503
120,925
19,647
140,572
709
139,863
141,366
120,939
10,000
10,000
427
141,366		 2021
£
2,003
2,003
123,842
9,280
133,122
791
132,331
134,334
114,334
10,000
10,000
-
134,334

These accounts were approved by the Trustees and signed on their behalf by :

Signed: Date: 12/10/2022 Name: Anita Gregory

8

COMMUNITY HALLS IN PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

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 calculated 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 fittings 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.

1.3 Incoming resources

All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Voluntary income is received either by way of grants, donations and gifts or as contractual income in payment for services and is included in full in the statement of financial activities when receivable. Grants where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.

Income from investments is included in the year in which it is receivable.

1.4 Resources expended

Expenditure is recognised on a accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

9

COMMUNITY HALLS IN PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

2.
Donations, Grants and Legacies
Colchester Borough Council
Loyalty Budget
Grants
CJRS
Monday Club
3.
Charitable activities
Service income
Grants
Abbots income
Other
4.
Charitable activities
Salary costs
Equipment repairs/renewals
Premises expenses/equipment
Stationery/postage/telephone
Insurance
Training/travelling/subsistence
Professional fees
Depreciation
Miscellaneous expenses
Abbots expenditure
Bad Debts		 Unrestricted
Funds
£
-
5,667
8,617
870
15,154
Unrestricted
Funds
£
65,822
-
23,730
-
89,552
Unrestricted
Funds
£
51,667
2,537
29,162
1,628
1,014
600
1,199
500
972
8,606
216
98,101		 Restricted
Funds
£
3,250
4,540
-
-
7,790
Restricted
Funds
£
-
-
-
-
-
Restricted
Funds
£
-
-
7,363
-
-
-
-
-
-
-
-
7,363		 Total
2022
£
3,250
10,207
8,617
870
22,944
Total
2022
£
65,822
-
23,730
-
89,552
Total
2,022
£
51,667
2,537
36,525
1,628
1,014
600
1,199
500
972
8,606
216
105,464		 Total
2021
£
-
13,334
19,099
-
32,433
Total
2021
£
21,022
3,000
42,773
39
66,834
Total
2,021
£
53,671
200
32,924
1,553
840
447
10,655
668
173
5,701
1,277
108,109

5. Staff costs

In 2022, £31,463.41 was paid to key management personnel (2021 £33,265.32).

The average number of employees in the period was 6.

10

COMMUNITY HALLS IN PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

6. Tangible fixed assets
Cost
At 1 April 2021
Additions
At 31 March 2022
Depreciation
At 1 April 2021
Additions
Charge for the year
At 31 March 2022
Net book values
At 31 March 2022
At 31 March 2021
7. Debtors
Trade debtors
Prepayments
8. Creditors
Accruals
Social Security Costs		 Furniture &
Equipment
£
26,509
-
26,509
24,506
-
500
25,006
1,503
2,003
2022
£
19,647
-
19,647
2022
£
420
289
709		 Total
£
26,509
-
26,509
24,506
-
500
25,006
1,503
2,003
2021
£
9,210
70
9,280
2021
£
420
371
791

9. Related parties

There were no related parties during the year.

10. Fund analysis

Unrestirct funds
Restricted funds
Colchester Borough
Council
Essex County County
Council		 As At
44,287.00
£
134,334
-
-
-		 Incoming
Rescources
£
104,706
3,250
4,540
7,790		 Resources
expended
£
(98,101)
(2,823)
(4,540)
(7,363)		 Transfer
between
funds
-
-
-
-		 As at
44,651.00
£
140,939
427
-
427

11

COMMUNITY HALLS IN PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

11. 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 2020
Balances carried forward
8
As at 31 March 2021		 Unrestricted
Fund
£
32,433
63,834
96,267
105,109
105,109
(8,842)
134,334
143,176		 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

12. Going concern

The charity is operating on a going concern basis.

13. Trustees remuneration

No trustees recieved any remuneration in this financial year.

12