**REGISTERED CHARITY NUMBER: 1164115**
REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2021
FOR
THE EAST MALLING CENTRE
Calcutt Matthews WBZ Ltd Chartered Accountants 19 North Street Ashford Kent TN24 8LF
THE EAST MALLING CENTRE
CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 May 2021
||Page|
|---|---|
|Report of the Trustees|1 to 2|
|Independent Examiner's Report|3|
|Statement of Financial Activities|4|
|Balance Sheet|5 to 6|
|Notes to the Financial Statements|7 to 12|
|Detailed Statement of Financial Activities|13 to 14|
THE EAST MALLING CENTRE
REPORT OF THE TRUSTEES for the Year Ended 31 May 2021
The trustees present their report with the financial statements of the charity for the year ended 31 May 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice 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).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
The Charity operates a community centre and café for the residents of East Malling and surrounding areas, parts of which are classified as deprived, and to organise meetings, lectures, classes and other recreational and educational activities in the interests of social welfare and with the object of improving the conditions of life for the inhabitants.
## **Significant activities**
The Centre operates a food and hygiene bank providing supplies to local families in need, currently over 70 in number. Classes for fitness, karate, gymnastics, yoga and crafts are available and there is a café providing healthy food whilst also providing training opportunities. The education of young adults with learning difficulties also takes place.
## **Volunteers**
The Centre relies on many volunteers, who give a great deal of time and effort to support the provision of these services.
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities**
A wide range of activities have been available to residents of all age groups, ranging from cinema, lunch clubs, weight loss and various sporting and fitness regimes. The Community Larder has supported families in need and has increased greatly in scope since the onset of the pandemic, at one time feeding over 90 families. This has required great efforts by staff and volunteers together with generous grants and donations from external organisations and individuals without which it would not have been possible.
## **FINANCIAL REVIEW**
## **Financial position**
During the year The Centre generated a total of £77,428 in income. Expenditure totalled £80,790, which resulted in a deficit of £3,362.
These funds were held in the general unrestricted fund, with a healthy cash balance of £178,604 at the year end.
## **Reserves policy**
The reserve policy for the charity is that they should hold sufficient reserves to meet all potential liabilities.
## **COVID19**
With the imposition of national lockdowns in March and November, The Centre was forced to close all activities other than the Community Larder. Health risk assessments have meant that not all staff and volunteers have been able to return and many income earning activities have been unable to resume. Measures, both physical and operational, have been introduced to comply with government guidance on best practice in controlling the spread of the virus.
## **FUTURE PLANS**
The trustees intend to continue to promote and progress the charity's objectives. Investments will be kept under review and changes may be effected if judged beneficial. The level of reserves is decided by the trustees taking account of demands made upon the charity's resources.
Grant applications are being prepared to further boost funding. With the launch of national vaccination, it is hoped that normal activities will resume next year. In the meantime, the charity is adequately funded to sustain the Community Larder well into 2021.
Page 1
THE EASTMALUNG CENTRE
REPORT OF THE TRUSTEES
for the Year Ended 31 May 2021
STrUrnIRE, GOVERNANCE AND MANAGEMtNT
Govern1 d¢xum*nt
The charity was registered as a Chafitable Incorpornted Organisation ICIOI on 26 Odober 2015. number 1164115.
REFEREIICE AND ADMINISTrATIVE DETAILS
Rlster1d Ch•rlty numts•r
1164115
R•8lst•r•d offlc•
Chapman Wav
East Malllng
West Malll
Kènt
ME19 6SD
Ms C Wood8*r
l R White
D Nicholls
Ms M Tation
M5 L Simp50n
Ms V J Ftntum lappolnied 4.11.201
Ms H Brooks lappolnted 27.1.211
Independent Ex•mln•r
Calcutt MatthS W8Z Ltd
Chartered Accountants
19 North Street
Ashtord
Kent
TN24 8LF
Approved by order of the board of twustees on............................................ and syed w its behalf by:
J R Whlte- Trustee
Pale 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE EAST MALLING CENTRE
## **Independent examiner's report to the trustees of East Malling Centre**
I report to the charity trustees on my examination of the accounts of the East Malling Centre (the CIO) for the year ended 31 May 2021.
## **Responsibilities and basis of report**
As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the CIO’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the CIO as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of 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 no concerns and 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 to be reached.
Rosanna Turner ACA DChA Institute of Chartered Accountants in England and Wales Calcutt Matthews WBZ Ltd Chartered Accountants 19 North Street Ashford Kent TN24 8LF
Date: ..............29.03.22...............................
Page 3
THE EAST MALLING CENTRE
STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 May 2021
|||31.5.21|31.5.20|
|---|---|---|---|
|||Unrestricted|Total|
|||fund|funds|
||Notes|£|£|
|**INCOME AND ENDOWMENTS FROM**||||
|Donations and legacies||12,637|23,627|
|**Charitable activities**||||
|Provision of Centre||31,525|-|
|Other trading activities|2|33,126|65,294|
|Investment income|3|140|94|
|**Total**||77,428|89,015|
|**EXPENDITURE ON**||||
|Raising funds|4|29,097|24,408|
|**Charitable activities**||||
|Provision of Centre||608|1,597|
|Other||51,085|43,073|
|**Total**||80,790|69,078|
|**NET INCOME/(EXPENDITURE)**||(3,362)|19,937|
|**RECONCILIATION OF FUNDS**||||
|**Total funds brought forward**||95,650|75,713|
|**TOTAL FUNDS CARRIED FORWARD**||92,288|95,650|
The notes form part of these financial statements
Page 4
THE EAST MALUNG CENTrE
BALANCE SHEET
31 May 2021
31.5.21
Unrestricted
fund
31.5.20
Total
funds
Notes
FIXEDASSEfs
Tangible assets
1.328
1,770
CURRENT ASSETS
Oebtors
Cash at bank and In hand
1.371
178,&)4
142,668
179.97S
147.328
Amounts fallln8 due within one year
io
189,0151
145,5681
NET CURRENT ASSErs
101,760
TOTALASSEfs LESS CURREIIT UABILMES
9Z,288
103,530
PROVISIONS FQR UADIUTIE5
li
17,8801
NET ASSETS
92,288
95,650
FUNDS
Unrestri¢ied funds
12
92,288
95,650
TOTAL FUNDS
92,288
95,650
The financial sta1effnts t*ere approb*d by the 8o•rd of TNs¢ees M ............................................. and were signed on
Its behalf by:
J R Whltef
st•e
The notes fomi part of thÈsefinancial statements
Pa8e 5
THE EAST MALLING CENTRE NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 May 2021
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the CIO, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings
- 25% on cost
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
continued...
Page 6
THE EAST MALLING CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 May 2021
|**2.**|**OTHER TRADING ACTIVITIES**|||
|---|---|---|---|
|||31.5.21|31.5.20|
|||£|£|
||Fundraising events|33,126|65,294|
|**3.**|**INVESTMENT INCOME**|||
|||31.5.21|31.5.20|
|||£|£|
||Deposit account interest|140|94|
|**4.**|**RAISING FUNDS**|||
||**Raising donations and legacies**|||
|||31.5.21|31.5.20|
|||£|£|
||Purchases|16,633|15,303|
||Light and heat|11,747|8,400|
||Postage and stationery|155|121|
||Sundries|119|-|
||Depreciation|443|584|
|||29,097|24,408|
|**5.**|**NET INCOME/(EXPENDITURE)**|||
||Net income/(expenditure) is stated after charging/(crediting):|||
|||31.5.21|31.5.20|
|||£|£|
||Depreciation - owned assets|442|584|
## **6. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31st May 2021 nor for the year ended 31st May 2020.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31st May 2020 nor for the year ended 31st May 2019.
continued...
Page 7
THE EAST MALLING CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 May 2021
|**7.**
**STAFF COSTS**
The average monthly number of employees during the year was as follows:
Employees
No employees received emoluments in excess of £60,000.
**8.**
**TANGIBLE FIXED ASSETS**
**COST**
At 1 June 2020 and 31 May 2021
**DEPRECIATION**
At 1 June 2020
Charge for year
At 31 May 2021
**NET BOOK VALUE**
At 31 May 2021
At 31 May 2020
**9.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade debtors
Other debtors
Prepayments and accrued income|31.5.21
6
31.5.21
£
797
-
574
1,371|31.5.20
6
Fixtures
and
fittings
£
5,271
3,501
442
3,943
1,328
1,770
31.5.20
£
4,644
16
-
4,660|
|---|---|---|
continued...
Page 8
THE EAST MALLING CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 May 2021
## **10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|**10.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||
|---|---|---|---|---|
||||31.5.21|31.5.20|
||||£|£|
||Trade creditors||548|1,484|
||Social security and other taxes||366|166|
||Other creditors||1,805|-|
||Accruals and deferred income||86,296|43,918|
||||89,015|45,568|
|**11.**|**PROVISIONS FOR LIABILITIES**||||
||||31.5.21|31.5.20|
||||£|£|
||Provisions||-|7,880|
|**12.**|**MOVEMENT IN FUNDS**||||
||||Net||
||||movement|At|
|||At 1.6.20|in funds|31.5.21|
|||£|£|£|
||**Unrestricted funds**||||
||General fund|95,650|(3,362)|92,288|
||**TOTAL FUNDS**|95,650|(3,362)|92,288|
||Net movement in funds, included in the above are as follows:||||
|||Incoming|Resources|Movement|
|||resources|expended|in funds|
|||£|£|£|
||**Unrestricted funds**||||
||General fund|77,428|(80,790)|(3,362)|
||**TOTAL FUNDS**|77,428|(80,790)|(3,362)|
|**Comparatives for movement in funds**||||
|---|---|---|---|
|||Net||
|||movement|At|
||At 1.6.19|in funds|31.5.20|
||£|£|£|
|**Unrestricted funds**||||
|General fund|75,713|19,937|95,650|
|**TOTAL FUNDS**|75,713|19,937|95,650|
continued...
Page 9
THE EAST MALLING CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 May 2021
## **12. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|89,015|(69,078)|19,937|
|**TOTAL FUNDS**|89,015|(69,078)|19,937|
A current year 12 months and prior year 12 months combined position is as follows:
|||Net||
|---|---|---|---|
|||movement|At|
||At 1.6.19|in funds|31.5.21|
||£|£|£|
|**Unrestricted funds**||||
|General fund|75,713|16,575|92,288|
|**TOTAL FUNDS**|75,713|16,575|92,288|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|166,443|(149,868)|16,575|
|**TOTAL FUNDS**|166,443|(149,868)|16,575|
continued...
Page 10
THE EAST MALLING CENTRE
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 May 2021
## **13. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 May 2021.
Page 11
THE EAST MALLING CENTRE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 May 2021
||31.5.21|31.5.20|
|---|---|---|
||£|£|
|**INCOME AND ENDOWMENTS**|||
|**Donations and legacies**|||
|Donations|12,637|2,037|
|Grants|-|21,590|
||12,637|23,627|
|**Other trading activities**|||
|Fundraising events|33,126|65,294|
|**Investment income**|||
|Deposit account interest|140|94|
|**Charitable activities**|||
|Grants|31,525|-|
|**Total incoming resources**|77,428|89,015|
|**EXPENDITURE**|||
|**Raising donations and legacies**|||
|Purchases|16,633|15,303|
|Light and heat|11,747|8,400|
|Postage and stationery|155|121|
|Sundries|119|-|
|Fixtures and fittings|443|584|
||29,097|24,408|
|**Other**|||
|Wages|34,973|27,464|
|Adv & Marketing|635|1,386|
|Repairs & renewals|12,376|11,441|
|Bank charges|-|240|
|Accountancy|1,728|972|
|Telephone|1,103|1,013|
|Legal expense|270|557|
||51,085|43,073|
|**Support costs**|||
|**Information technology**|||
|Software|189|951|
This page does not form part of the statutory financial statements
Page 12
THE EAST MALLING CENTRE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 May 2021
||31.5.21|31.5.20|
|---|---|---|
||£|£|
|**Information technology**|||
|**Governance costs**|||
|Insurance|419|646|
|Total resources expended|80,790|69,078|
|**Net (expenditure)/income**|(3,362)|19,937|
This page does not form part of the statutory financial statements
Page 13