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2025-03-31-accounts

COMMUNITY HALLS IN PARTNERSHIP

Charity number 1163728

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st MARCH 2025

COMMUNITY HALLS IN PARTNERSHIP

CONTENTS FOR THE YEAR ENDED 31 MARCH 2025

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 2025

The trustees are pleased to present their report together with the accounts of the charity for the year ended 31st March 2025.

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 2025

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.

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

Bryan Morrissey Lee Scordis Stephen Lee Andrew Merz

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 2025

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/CAMHS who offer mental health services to young people.

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:

Opening a Youth Club to local children aged 11 years and older. This has been a great success and is supported both by Essex Youth Services and Essex Boys and Girls Clubs. We have received funding from one of our local councillors to support the club and ensure its sustainability for the coming year. The Youth Club runs every Friday evening, term time 6pm-8pm and we have a good number of local volunteers overseeing the club each week.

We held our Summer Fun Day in August 2024 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. Thank you to our local councillors for supporting both of these events.

Running Bigger, Stronger, Fitter sessions with MissFits Workout at Abbots Community Hall to enable local residents to come along to free fitness sessions within the Fitness Hub at Abbots.

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COMMUNITY HALLS IN PARTNERSHIP

TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2025

3. Financial information

Funding

Thanks to Colchester City Council for funding towards our Fun Days and Youth Club and to Essex County Council for our Bigger, Stronger, Fitter session with MissFits Workout.

Income

Income from room hire and grants total £177,719.

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:

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.

4

COMMUNITY HALLS IN PARTNERSHIP

TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2025

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:

Anita Gregory Treasurer

Date 2nd December 2025

5

COMMUNITY HALLS IN PARTNERSHIP

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2025

I report on the accounts of Communtiy Halls in Partnership for the year ended 31 March 2025 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

David Courtier FMAAT AATQB for and on behalf of:

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

Date 03/12/2025

6

COMMUNITY HALLS IN PARTNERSHIP

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

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 2024
Balances carried forward
As at 31 March 2025		 Unrestricted
Fund
£
-
171,753
1,031
172,784
153,620
153,620
19,164
155,409
174,573		 Restricted
Fund
£
700
4,235
-
4,935
5,919
5,919
(984)
2,752
1,768		 2025
Total
£
700
175,988
1,031
177,719
159,539
159,539
18,180
158,161
176,341		 2024
Total
£
5,437
143,972
404
149,813
146,389
146,389
3,424
154,737
158,161

Notes on page 9 - 11 form part of these accounts

7

COMMUNITY HALLS IN PARTNERSHIP

BALANCE SHEET AS AT 31 MARCH 2025

Fixed assets
Tangible assets
7
Current assets
Cash at bank and in hand
Debtors
8
Liabilites
Creditors: amounts falling
due within one year
9
Net current assets
Total net assets
Represented by funds
General fund
Personnel fund
1.2
Building fund
1.2
Restricted funds
10
Total funds		 2025
£
564
564
144,984
32,470
177,454
1,677
175,777
176,341
134,573
20,000
20,000
1,768
176,341		 2024
£
752
752
145,025
13,419
158,444
1,035
157,409
158,161
115,409
10,000
10,000
2,752
138,161

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

Signed: Name: Anita Gregory

Date: 2nd December 2025

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COMMUNITY HALLS IN PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

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 £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.

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 2025

2.
Donations, grants and legacies
Colchester Borough Council
Loyalty Budget
Donations
3.
Charitable activities
Service income
Grants
Abbots income
Youth club 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
Youth club expenses
Abbots expenditure
Bad Debts
Donations & Subs		 Unrestricted
Funds
£
-
-
-
Unrestricted
Funds
£
133,826
-
37,243
684
171,753
Unrestricted
Funds
£
78,156
1,458
40,962
2,142
889
1,189
1,490
3,021
188
4,050
5,373
1,176
13,426
-
100
153,620		 Restricted
Funds
£
-
700
700
Restricted
Funds
£
-
4,235
-
-
4,235
Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
5,919
-
-
5,919		 Total
2025
£
-
700
700
Total
2025
£
133,826
4,235
37,243
684
175,988
Total
2025
£
78,156
1,458
40,962
2,142
889
1,189
1,490
3,021
188
4,050
5,373
1,176
19,345
-
100
159,539		 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

5. Staff costs

In 2025, £48,010.08 was paid to key management personnel (2024: £40,438.44).

The average number of employees in the period was 6 (2024: 6)

6. Related parties

There were no related parties during the year.

10

COMMUNITY HALLS IN PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

7. Tangible fixed assets
Cost
At 1 April 2024
Additions
At 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
Net book values
At 31 March 2025
At 31 March 2024
8. Debtors
Trade debtors
Other debtors
9. Creditors
Accruals
Other creditors
Deposits held
Social security costs
10. Fund analysis
Unrestricted funds
Restricted funds
Colchester City Council
Essex Association - Youth Club
Rotary - Hythe Youth Club
Fun day
Bigger, Stronger Fitter Fund
Youth Club - Donations
Total
Total funds		 As At
01/04/2024
£
155,409
2,752
-
-
-
-
-
2,752
158,161		 Incoming
Rescources
£
172,784
-
1,000
400
1,100
1,735
700
4,935
177,719		 Resources
expended
£
(153,620)
(2,752)
(672)
(400)
(1,100)
(995)
-		 Furniture &
Equipment
£
26,509
-
26,509
25,757
188
25,945
564
752
2025
£
27,092
5,378
32,470
2025
£
440
272
82
883
1,677
Transfer
between
funds
-
-
-
-
-
-
-
-
-		 Total
£
26,509
-
26,509
25,757
188
25,945
564
752
2024
£
13,419
-
13,419
2024
£
440
-
40
555
1,035
As at
31/03/2025
£
174,573
-
328
-
-
740
700
(5,919) 1,768
(159,539) 176,341

11

COMMUNITY HALLS IN PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

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 2023
Balances carried forward
8
As at 31 March 2024		 Unrestricted
Fund
£
143,172
404
143,576
142,404
142,404
1,172
155,409
154,237		 Restricted
Fund
£
5,437
800
-
6,237
3,985
3,985
2,252
2,752
500		 2024
Total
£
5,437
143,972
404
149,813
146,389
146,389
3,425
154,737
158,161

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