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2024-03-31-accounts

COMMUNITY HALLS IN PARTNERSHIP

Charity number 1163728

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st MARCH 2024

COMMUNITY HALLS IN PARTNERSHIP

CONTENTS FOR THE YEAR ENDED 31 MARCH 2024

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 2024

The trustees are pleased to present their report together with the accounts of the charity for the year ended 31st March 2023.

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.

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COMMUNITY HALLS IN PARTNERSHIP

TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2024

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.

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 (Resigned March 2024)

Treasurer

Anita Gregory

Other Trustees

Bryan Morrissey Lee Scordis Stephen Lee (Joined November 2023) Andrew Merz (Joined May 2023)

Name of person entitled to appoint any charity trustee: All trustees

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COMMUNITY HALLS IN PARTNERSHIP

TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2024

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, addiction support groups, 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 also accommodate HCRG who offer mental health services to young Children.

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.

Achievements include:

Refurbished of disabled toilets at Abbots Community Hall and Hythe Community Centre.

Installed CCTV at Abbots Community Hall

We held our Summer Fun Day in August 2023 which was very well attended and Christmas Fair which were both free to our local community. All children visited Santa and received a free gift along with free refreshments.

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COMMUNITY HALLS IN PARTNERSHIP

TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2024

3. Financial information

Funding

Thanks to Essex County Council Locality budget which enabled us to refurbish the disabled toilet at Hythe Community Centre.

Income

Income from room hire and grants total £149,813.

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 £20,000 Personnel Reserve.

4. Plans for the Future

Our plans going forward for the following year are to:

• Hold more community events for local residents (free or low cost)

• Refurbish Abbots Community Hall toilets.

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

Inaddition 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 we meet our commitments to public benefit in the most cost effective way.

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COMMUNITY HALLS IN PARTNERSHIP

TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2024

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.

Declaration

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

----- Start of picture text -----
Anita Gregory
Treasurer
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----- Start of picture text -----
Date 12.11.24
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5

COMMUNITY HALLS IN PARTNERSHIP

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2024

I report on the accounts of Communtiy Halls in Partnership for the year ended 31 March 2024 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 Rudling FMAAT AATQB for and on behalf of:

Community360 Date 14.11.24 Winsley’s House, High Street, Colchester, Essex

6

COMMUNITY HALLS IN PARTNERSHIP

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024

Incoming resources
Incoming resources from
generated funds
Donations and legacies
2
Charitable activities
3
Raising funds
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 2023
Balances carried forward
As at 31 March 2024		 Unrestricted
Fund
£
-
143,172
404
143,576
142,404
142,404
1,172
154,237
155,409		 Restricted
Fund
£
5,437
800
-
6,237
3,985
3,985
2,252
500
2,752		 2024
Total
£
5,437
143,972
404
149,813
146,389
146,389
3,424
154,737
158,161		 2023
Total
£
1,809
122,675
185
124,669
111,299
111,299
13,371
141,366
154,737

Notes on page 9 - 11 form part of these accounts

7

COMMUNITY HALLS IN PARTNERSHIP

BALANCE SHEET AS AT 31 MARCH 2024

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		 2024
£
752
752
145,025
13,419
158,444
1,035
157,409
158,161
115,409
20,000
20,000
2,752
158,161		 2023
£
1,003
1,003
140,175
26,693
166,868
13,134
153,734
154,737
134,237
10,000
10,000
500
154,737

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

Signed: Name: Anita Gregory

Date: 12.11.24

8

COMMUNITY HALLS IN PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

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".

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

Unrestricted Funds are funds received which have no restrictions placed on their use and are available to spend on activities that further any of the purposes of the charity.

Restricted Funds are funds which are to be used for purposes as specified by the funder.

1.2 Reserves

A reserve policy has been implemented, a personnel fund of £20,000 is set aside for staff salaries should the centre close.

A reserve policy for the building fund has been set this year at £20,000.

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.

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 2024

2.
Donations, grants and legacies
Colchester City Council
Loyalty Budget
3.
Charitable activities
Service income
Grants
Abbots income
4.
Charitable activities
Salary costs
Equipment repairs/renewals
Premises expenses/equipment
Stationery/postage/telephone
Computer/IT
Insurance
Training/travelling/subsistence
Professional fees
Depreciation
Miscellaneous expenses
Project expenses
Abbots expenditure
Bad Debts
Donations & Subs		 Unrestricted
Funds
£
-
-
Unrestricted
Funds
£
110,353
-
32,819
143,172
Unrestricted
Funds
£
62,521
1,074
37,583
2,249
182
977
1,277
1,532
251
7,059
3,119
22,679
1,856
45
142,404		 Restricted
Funds
£
5,437
5,437
Restricted
Funds
£
-
800
-
800
Restricted
Funds
£
-
-
2,685
-
-
-
-
-
-
-
1,300
-
-
-
3,985		 Total
2024
£
5,437
5,437
Total
2024
£
110,353
800
32,819
143,972
Total
2024
£
62,521
1,074
40,268
2,249
182
977
1,277
1,532
251
7,059
4,419
22,679
1,856
45
146,389		 Total
2023
£
1,809
1,809
Total
2023
£
99,636
2,825
20,214
122,675
Total
2023
£
55,530
1,031
32,198
1,872
2,301
926
938
1,709
500
2,963
1,500
9,831
-
-
111,299

5. Staff costs

In 2024, £40,438.44 was paid to key management personnel (2023: £35,360.04).

The average number of employees in the period was 6 (2023: 6)

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COMMUNITY HALLS IN PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

6. Tangible fixed assets
Cost
At 1 April 2023
Additions
At 31 March 2024
Depreciation
At 1 April 2023
Charge for the year
At 31 March 2024
Net book values
At 31 March 2024
At 31 March 2023
7. Debtors
Trade debtors
8. Creditors
Accruals
Income received in advance
Deposits held
Social security costs		 Furniture &
Equipment
£
26,509
-
26,509
25,506
251
25,757
752
1,003
2024
£
13,419
13,419
2024
£
440
-
40
555
1,035		 Total
£
26,509
-
26,509
25,506
251
25,757
752
1,003
2023
£
26,693
26,693
2023
£
460
12,000
100
574
13,134

9. Related parties

There were no related parties during the year.

10. Fund analysis

Unrestricted funds
Restricted funds
Colchester City Council
Essex Community Foundation
Fun day
Total
Total funds		 As At
01/04/2023
£
154,237
-
500
-
500
154,737		 Incoming
Rescources
£
143,576
5,437
-
800
6,237
149,813		 Resources
expended
£
(142,404)
(2,685)
(500)
(800)
(3,985)
(146,389)		 Transfer
between
funds
-
-
-
-
-
-		 As at
31/03/2024
£
155,409
2,752
-
-
2,752
158,161

11

COMMUNITY HALLS IN PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

11. Previous year statement of financial activities

Notes
Incoming resources
Incoming resources from
generated funds
Donations, grants and legacies
2
Charitable Activities
Raising Funds
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 2022
Balances carried forward
8
As at 31 March 2023		 Unrestricted
Fund
£
119,850
185
120,035
106,737
106,737
13,298
154,237
140,939		 Restricted
2023
Fund
Total
£
£
1,809
1,809
2,825
122,675
-
185
4,634
124,669
4,562
111,299
4,562
111,299
72
13,371
499
154,737
427
141,366

12. Going concern

The charity is operating on a going concern basis.

13. Trustees remuneration

No trustees received any remuneration in this financial year.

12