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2023-03-31-accounts

Trustees’ annual report (including Directors’ report) for the period

From: Period start date 01 April 2022 to: Period end date 31 March 2023 Charity name: MUMBLES COMMUNITY ASSOCIATION

Charity registration number: 164553

Company number: CE005708

Objectives and activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document
Para 1.17 Our vision is to transform Underhill Park into a
focal point for the people of Mumbles and
surrounding area; attracting more people to the
Park, and facilitating greater community inter-
action.
.
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or services
identified in the accounts.
Para 1.17 and
1.19
We will ensure that this green area of Mumbles
is safeguarded from other development in the
future by taking a long lease on the Park.
We will also:

improve the grounds of the Park; and

provide better social, learning and
recreational space with modern facilities
in a new Community Hub.
These improved facilities will be for the benefit of
all persons, without distinction of sexual
orientation, age, disability, nationality, and race,
or of political, religious or other opinions.
Statement confirming
whether the Trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit.
Para 1.18 The Trustees have had regard to the guidance
issued by the Charity Commission in taking their
decisions.

Additional information (optional) You may choose to include further statements where relevant about:

SORP reference
Policy on grant making Para 1.38 Not in a position to award grants.
Policy on social investment
including program related
investment
Para 1.38
Contribution made by
volunteers
Para 1.38 All our Trustees are unpaid volunteers.
Other

Achievements and performance

Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.
Para 1.20 Our principal focus this year has been
managing a £2m capital project (TAD) to
deliver much needed sporting and community
facilities for the local community and sports
clubs; our new Community Hub. This project
will be completed in May 2023 and will be
followed by a project to build an all-weather
pitch.

Additional information (optional) You may choose to include further statements where relevant about:

Achievements against
objectives set
Para 1.41 Our new Community Hub will be opening early
in the next financial year.
Performance of fundraising
activities against objectives
set
Para 1.41 We have raised over £2m in grants and
donations to enable the charity to design and
deliver the Community Hub.
We are also raising further grants to enable the
charity to construct an all-weather pitch during
the 2023/24 financial year.
Investment performance
against objectives
Para 1.41
Other

Financial review

Financial review
Review of the charity’s
financial position at the end
of the period
Para 1.21 This year has seen a significant increase in
income via grants for the capital projects. This
income has been restricted to the projects and
therefore, although the charity has operated
through one account most of the resources in it
have been restricted and used only for the
purpose defined by the grants.
This is an abnormal situation and not reflective
of the normal operating expenditure of the
charity. The financial information therefore
needs to be viewed in this context.
The financial position on
31stMarch 2023 consists of:
Non-current assets

investment in subsidiary £100
Current assets in the form of:

tangible assets £1,973,812.

cash at bank £391,918.

accrued income £84,563

Vat reclaimed £38,352.

other current assets £4,146
Total assets £2,492,891
Current liabilities:

retentions £55,312

due to subsidiary £100

other £25~~8~~
Total liabilities £55,670
Total Net Assets £2,437,221
The cash funds available at 31stMarch 2023
for normal charity business are £179,103 the
rest of the cash deposits are restricted and can
only be used for the grant aided projects.
Statement explaining the
policy for holding reserves
stating why they are held
Para 1.22 At this point in our charity’s development the
Trustees have decided that holding reserves is
unnecessary. The charity employs no
personnel and offers nopension scheme.
Amount of reserves held Para 1.22 NIL
Reasons for holding zero
reserves
Para 1.22 No staff employed or pension scheme in place
Details of fund materially in
deficit
Para 1.24 None in deficit.
Explanation of any
uncertainties about the
Para 1.23 There are no uncertainties at this point that
would give rise to the charity not continuing as
a going concern.

charity continuing as a going concern

Additional information (optional)
You may choose to include further statements where relevant about:
Additional information (optional)
You may choose to include further statements where relevant about:
Additional information (optional)
You may choose to include further statements where relevant about:
The charity’s principal
sources of funds (including
any fundraising)
Para 1.47 Capital grants for the TAD project have come
from:

Mumbles Community Council - £1,218,806
~~•~~
The National Lottery - £418,904.

Welsh Rugby Union - £24,300

Cymru Football Fed - £41,218
In addition, a grant has been received towards
the cost of the all-weather pitch.

Sports Wales - £250,000
We have also received a number of smaller
donations to assist in the development of the
project and the day to day running of the
charity.
.
Investment policy and
objectives including any
social investment policy
adopted
Para 1.46
A description of the principal
risks facing the charity
Para 1.46
Other

Structure, governance and management

Description of charity’s
trusts:
Type of governing document:
for example, trust deed,
memorandum and articles of
association etc
Para 1.25 Association Constitution
How is the charity
constituted?
Para 1.25 Charitable Incorporated Organisation
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees
Para 1.25 Subject to Article 12(3) of the Constitution, the
charity trustees may at any time decide to
appoint a new charity trustee, whether in place
of a charity trustee who has retired or been
removed in accordance with clause 15
(Retirement and removal of charity trustees),
or as an additional charity trustee.

Additional information (optional)

Additional information (optional) Additional information (optional) Additional information (optional)
You may choose to include further statements where relevant about:
Policies and procedures
adopted for the induction and
training of trustees
Para 1.51
The charity’s organisational
structure and any wider
network with which the
charity works
Para 1.51
Relationship with any related
parties
Para 1.51 Underhill Management Company Ltd, a wholly
owned subsidiary company, which started
operating in February 2023 to manage the new
facilities being provided by the TAD project.
Other

Reference and administrative details

Charity name Mumbles Community Association
Other name the charity uses
Registered charity number 1164553
Charity’s principal address 8, Riversdale Road, West Cross, Mumbles Swansea

Names of the charity Trustees who manage the charity

1
2
3
4
5
6
7
8
9
10
Trustee name Office (if any) Dates acted if not for
**whole year **
Name of person (or body) entitled
to appoint trustee (ifany)
Simon Tse Chairperson
Clive Davies
Martin Rodwell
Christopher Parkin
Michael Podbielski Secretary
Gerwyn Jones Resigned August 2022
due to ill health.
Peter C Bray Treasurer
David Wilson DeputyChair
Alexandra Deeks
Fiona Catherine Rees

– Corporate trustees names of the directors at the date the report was approved

Director name None

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year
None

Funds held as custodian trustees on behalf of others

Description of the assets
held in this capacity
There are no funds held on behalf of other charities
Name and objects of the
charity on whose behalf the
assets are held and how this
falls within the custodian
charity’s objects
Not applicable
Details of arrangements for
safe custody and
segregation of such assets
from the charity’s own assets
Not applicable

Additional information (optional)

Names and addresses of advisers (optional information)

Names and addresses of advisers (optional information) Names and addresses of advisers (optional information) Names and addresses of advisers (optional information)
Type of
adviser
Name
Address
Name of chief executive or names of
senior staff members (optional information)
None

Exemptions from disclosure

Reason for non-disclosure of key personnel details There are no key personnel employed by the charity.

Other optional information

Mumbles Community Association

Registered Charity Number 1164553 (England and Wales)

Unaudited Annual Accounts

Period of accounts

Start date: 1st April 2022 End Date: 31st March 2023

for the period 1st April 2022 to 31 March 2023

Mumbles Community Association CHARITY INFORMATION

Legal Status:

Mumbles Community Association is a charitable incorporated organisation registered in England & Wales on 25th November 2015.

Aims & activities: Improving the facilities and activities provided within Underhill Park for the benefit of the inhabitants living in the Mumbles Community Council Wards of Swansea. These improved facilities will be for the benefit of all persons without distinction of sex, sexual orientation, age, disability, nationality, race or of political, religious or other opinions .

Trustees: Simon Tse (Chair) Clive Davies Martin Rodwell Christopher Parkin Michael Podbielski Peter C Bray (Treasurer) David M Wilson (Vice Chair) Alexandra Deeks Fiona Catherine Rees Registered office address: Underhill Park Newton Road Mumbles Swansea SA3 4SL Charity Registration Number: 1164553

Page 1

umbles CommunitYAssociati
ALANCESHEET
31March2023
on
3LMar2022
Unrestricted Restricted
Total
Total
Note FundsIncomeFunds
f
f,
Funds
f
Fundst
Fixed Assets:
Tangible assets 1,973,8121,973,812 277,621
Noncurrentassets
Investments 100 100
Currentassets
VATreclaimdue
3 54 38,298 38,352 41,759
Accruedincome 4 84,s63 84,563 27.621
Cash atbank and inhand 5 t79,r03 2t2,8t6 391,91 8 124,065
DuefromAssociateCompanies 6 3,040 3,040
Other 7 1,105 1,105
Total CurrentAssets ls3302 335,677 518,979 t93,445
Creditors:amountsfallingdue
withinoneyear
TradeCreditors 4 0 4 50,875
Due toUnderhillManagement Co 100 100
Buildingcontract retention 8 55,312 55,312 6,181
Accruals&deferred income 9 254 0 254 4
Total CurrentLiabilities 358 ssSD 55,669 57,060
Netcurrentassets 182,944280,365 463,309 136,386
Totalnetassets TAz@
Fundsof thecharity
Unrestrictedfunds l0 r83,044 183,044 r12,995
RestrictedFunds 11 2,254,1772,254,177 301,012
Total funds :: t83,0442,254,1'772.437,221 414

Mumbles Community Association

STATEMENT OF FINANCIAL ACTIVITIES Period 1st April 2022 to 31 March 2023

Unrestricted
Restricted
Funds Income Funds
Note
£
£
Incoming resources
12
Donations & legacies
75,925
0
Charitable activities
300
1,695,977
76,225
1,695,977
Resources expended
13
Raising Donations
162
0
Charitable activities
1,284
363
Other
4,729
0
6,175
363
Net Income/(Expenditure)
70,049
1,695,615
Charity Fund movements
Funds brought forward
112,995
286,329
Surplus/(Deficit) for the year
70,049
1,695,615
Funds carried forward
183,044
1,981,944
Total
Funds
£
75,925
1,696,278
1,772,202
162
1,647
4,729
6,538
1,765,664
399,324
1,765,664
2,164,988
31Mar2022
Total
Funds
£
69,130
335,063
404,192
325
40,538
6,048
46,912
357,281
42,043
357,281
399,324

Page 3

Mumbles Community Association

Statement of cash flows for the year ended 31 March, 2023

OPERATING ACTIVITIES:
Net Income
Due from Underhill Management Company Ltd
Prepayments:Prepaid - Insurances
Accrued income
Re-chargeable Expenses
Trade Creditors & Accruals
Due to Underhill Management Company
Retentions 3%
Accruals
VAT refundable
Net cash provided by operating activities
INVESTING ACTIVITIES:
Construction WIP - Phase 1 (exc AWP)
Construction WIP - AWP
Underhill Management Company Shares
Net cash used in investing activities
FINANCING ACTIVITIES:
(Decrease) in Unrestricted Funds - MCA
(Decrease) in Restricted Funds - CCS
(Decrease) in Restricted Funds - MCC
(Decrease) in Restricted Funds - WRU
Increase in Restricted Funds - AWP
Restricted Funds:RIF-WRU2
Restricted Funds:RIF-SW
Retained Earnigs Unrestriced Funds - MCA
Net cash provided by financing activities
INCREASE/(DECREASE) IN CASH &
CASH EQUIVALENTS
Cash & cash equivalents beginning of the year
CASH & CASH EQUIVALENTS END OF YEAR
Adjustments to reconcile Net Income to Net Cash
provided by operations:
2023
2022
£
£
1,765,664
357,281
(3,040)
(159)
(56,942)
(27,621)
(946)
(50,871)
50,397
100
49,131
6,181
250
3,407
(41,759)
1,706,594
344,479
(1,654,393)
(277,621)
(41,798)
(100)
(1,696,291)
(277,621)
(32,800)
(21)
(51)
(363)
(43,199)
(9,187)
300
1,225
16,800
250,000
32,800
257,550
(42,046)
267,853
24,812
124,065
99,253
391,918
124,065

Page 4

Mumbles Community Association

NOTES TO THE FINANCIAL STATEMENTS

31 March 2023

Unrestricted
Restricted
Total
Funds
Funds
Funds
Note
£
£
£
1
Tangible assets
Construction WIP - New Changing Rooms
1,932,014
1,932,014
Construction WIP - All Weather Pitch
41,798
41,798
1,973,812
1,973,812
In furtherance of its objects, the Charity is constructing six new changing rooms, Community
Hub and Café, improvements to existing Pavilion, together with a new All Weather Pitch.
2
Investments
Underhill Management Company Ltd
100
100
100 Ordinary Share share @ £1 each
0
100
0
100
3
VAT reclaim due
Opening balance
115
41,644
41,759
Feb 2022 refunded
(108)
(18,389)
(18,497)
Mar 2022 refunded
(8)
(23,254)
(23,262)
Mar 2023 filed
54
38,298
38,352
Closing balance
54
38,298
38,352
In November 2021 the charity voluntary registered for Vat under the 'Opt to Tax the Land'
scheme available with HMRC.
4
Accrued income
Opening balance
27,621
27,621
Mumbles Community Council grant received
(21,194)
(21,194)
The National Lottery grant drawdown received
(6,427)
(6,427)
Mumbles Community Council#2 grant drawdown
84,563
84,563
Closing balance
0
84,563
84,563
5
Cash at bank and in hand
Opening balance
112,883
11,182
124,065
Funds received in the year
77,364
2,229,415
2,306,780
Funds (paid out) in the year
(11,145)
(2,027,781)
(2,038,926)
Closing balance
179,103
212,816
391,918
6
Due From Associate Companies
Underhill Management Company Ltd
3,040
3,040
Total
3,040
0
3,040
Amounts paid by the charity on behalf of it's subsidairy due to the delay incurred in opening
its subsidiary's bank account.
7
Other
Prepaid Insurances
159
159
Rechargeable Expenses
946
946
Total
1,105
0
1,105
8
Building contractor retentions
TAD Builders Ltd
55,312
55,312
Total
0
55,312
55,312
Page 5
31Mar2022
Total
Funds
£
277,621
277,621
0
0
18,497
23,262
41,759
0
21,194
6,427
27,621
99,254
346,068
(321,257)
124,065
0
0
6,181
6,181

Mumbles Community Association

NOTES TO THE FINANCIAL STATEMENTS

31 March 2023

Unrestricted
Funds
Note
£
9
Accruals & deferred income
Accrued bank charges
4
Accrued accounting fees
250
Total
254
10 Charity Funds - Unrestricted
Opening balance
112,995
(Income recognised in the year)
Deposits received in the year
Surplus/(Deficit) in the year
70,049
Retained earnings
Fund transfers (To Restricted)
Closing balance
183,044
11 Charity Funds - Restricted
Mumbles Community Council (MCC)
Opening balance
(Income recognised in the year)
Deposits received in the year
Surplus/(Deficit) in the year
Retained earnings
Fund transfers (From Unrestricted)
Closing balance
0
Welsh Rugby Football Union (WRU)
Opening balance
(Income recognised in the year)
Deposits received in the year
Surplus/(Deficit) in the year
Retained earnings
Closing balance
0
All Weather Pitch (AWP)
Opening balance
(Income recognised in the year)
Deposits received in the year
Surplus/(Deficit) in the year
Retained earnings
Closing balance
0
Welsh Government (WG)
Opening balance
(Income recognised in the year)
Deposits received in the year
Surplus/(Deficit) in the year
Retained earnings
Closing balance
0
Page 6
Restricted
Funds
£
0
0
4,666
(363)
0
4,304
17,500
(16,687)
7,500
16,687
25,000
1,225
0
300
1,525
250,000
(250,000)
250,000
250,000
Total
Funds
£
4
250
254
112,995
0
0
70,049
0
0
183,044
4,666
(363)
0
0
0
0
4,304
17,500
(16,687)
7,500
16,687
0
25,000
1,225
0
300
0
0
1,525
250,000
0
0
(250,000)
250,000
250,000
31Mar2022
Total
Funds
£
4
4
32,821
79,718
478
(21)
112,995
4,666
(79)
58
21
4,666
17,500
17,500
0
1,225
0
0
1,225
0
250,000
250,000

Mumbles Community Association

NOTES TO THE FINANCIAL STATEMENTS

31 March 2023

Unrestricted
Funds
Note
£
Mumbles Community Council (MCC#2)
Opening balance
(Income recognised in the year)
Deposits received in the year
Surplus/(Deficit) in the year
Retained earnings
Closing balance
0
The National Lottery (TNL)
Opening balance
(Income recognised in the year)
Deposits received in the year
Surplus/(Deficit) in the year
Retained earnings
Closing balance
0
Welsh Rugby Football Union (WRU#2)
Opening balance
(Income recognised in the year)
Deposits received in the year
Surplus/(Deficit) in the year
Retained earnings
Closing balance
0
Sports Wales (SW)
Opening balance
(Income recognised in the year)
Deposits received in the year
Surplus/(Deficit) in the year
Retained earnings
Closing balance
0
Cymru Football Foundation (CFF)
Opening balance
(Income recognised in the year)
Deposits received in the year
Surplus/(Deficit) in the year
Retained earnings
Closing balance
0
The National Lottery (TNL#2)
Opening balance
(Income recognised in the year)
Deposits received in the year
Surplus/(Deficit) in the year
Retained earnings
Closing balance
0
Page 7
Restricted
Funds
£
21,194
1,218,806
1,240,000
6,427
370,251
376,678
0
0
16,800
16,800
0
0
250,000
250,000
0
41,218
41,218
0
48,653
48,653
Total
Funds
£
21,194
0
1,218,806
0
0
1,240,000
6,427
0
370,251
0
0
376,678
0
0
16,800
0
0
16,800
0
0
250,000
0
0
250,000
0
0
41,218
0
0
41,218
0
0
48,653
0
0
48,653
31Mar2022
Total
Funds
£
0
21,194
21,194
6,427
6,427
0
0
0
0

Mumbles Community Association

NOTES TO THE FINANCIAL STATEMENTS

31 March 2023

Unrestricted
Restricted
Total
Funds
Funds
Funds
Note
£
£
£
11 Total Restricted Income Funds
Opening balance
301,012
301,012
(Income recognised in the year)
(17,050)
(17,050)
Deposits received in the year
1,953,527
1,953,527
Surplus/(Deficit) in the year
(233,313)
(233,313)
Retained earnings
250,000
250,000
Fund transfers (From Unrestricted)
0
Closing balance
0
2,254,177
2,254,177
12 Incoming resources (Income recognised)
Donations & Legacies:
Donation Income
58,136
58,136
CAF Donate Income
140
140
Gift Aid income
17,614
17,614
CAF Gift Aid income
35
35
Total
75,925
0
75,925
Charitable Activities:
Performance related Grants
1,695,977
1,695,977
Other
300
300
Total
300
1,695,977
1,696,278
Unrestricted funds income is recognised on receipt.
Restricted grants received in advance, income is recognised in the month payments are made.
Monthly drawdown of awarded building grants are treated as income in the month.
13 Resources expended
Incurred raising funds:
Costs Incurred seeking donations
3
3
CAF Donate Fees
3
3
CAF Gift Aid Fees
1
1
Advertising & Media Expenses
155
155
Total
162
0
162
Charitable activities:
Architect Fees
363
363
Design Fees
0
Consultant Engineers
0
Surveys
675
675
Planning Fees
0
Plant Hire
0
Equipment Expensed
499
499
Stationery & Office
110
110
Total
1,284
363
1,647
Other:
Bank charges
60
60
Legal fees
313
313
Accounting fees
2,950
2,950
Accounting Software
436
436
Website Maintenance
43
43
English/Welsh Translation Services
139
139
Insurances
159
159
Membership subscriptions
91
91
Trustees Meetings
31
31
31Mar2022
Total
Funds
£
22,166
0
28,846
249,921
58
21
301,012
57,154
2,855
8,404
716
69,130
320,892
14,171
335,063
184
83
22
36
325
10,791
1,250
28,267
0
230
0
0
0
40,538
92
4,743
500
412
259
30

Page 8

Mumbles Community Association

NOTES TO THE FINANCIAL STATEMENTS

31 March 2023

March 2023
Note
Licences
DBS Checks
Investment administration
Total
Unrestricted
Funds
£
449
58
4,729
Restricted
Funds
£
0
Total
Funds
£
449
58
0
4,729
31Mar2022
Total
Funds
£
12
6,048

Investment administration expense incurred registering Underhill Management Company Ltd as a wholly owned subsidiary company by shares, to manage the Park facilities on behalf of the Charity.

No expenses or salaries were paid to Trustees in the year.

Page 9

CHARITY COMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Section A Independent Examiner's Report Report to the trnstees CtraDiy Name Mumbles Community Association On accounts for the year ended 31 March 2023 Charity no (rfany) Set out on pages I report to the trustees on my examination of the a￿oUnt& of the above i charity (Yhe TTusf) for the year ended 3110312023. Responsiblllties and basls of report As the ttanty's trustees, you are responsibie for the preparation of the aGccJunts in accordanc wnh the requirements of the Charities Act 2011 (°the A¢t°). I report in respect of my examination of the Trusys accounts carried out under section 145 of the 2011 Act and in carying out my examination, I have followed all the applicable Directions given by the Charity Commission under sectton 145(5)(bl of the Act. Independent The chaiity's gross income exceeded £250,000 and l am qualified to examiners statement undertake the examination by being a qualified member af the Instttute of Chartered A￿1￿rrfants in England & Wales. I haye completed my examination. I confirm that no material matters have ome to rny attention in connection ￿ryth the examination which gives me cause to believe that in, any material respect.. the accounting records were not kept in accordan￿ wlth section 130 of the Chartttes Act," or the accounts did not accord w5th the accountlng records", or the accounts did not comply with the applicable requirements conceming the form and content of acGourrts set out in the Charitiès (Accounts and Report5) Regulations 2008 other than any requirement that the accourrts give a Irue and faiv view which Isinot a matter considered as part of an independent examination. I have no concerns and have come acxoss no other matters In connection with the examination to which attention should be drawi in this report in order to enable a proper understanding of the accounts to be reathed. I Signed: Date: 1711112023 Name: rim Taylor IER Oct 2018

Relevant profosslonal qualificattonls) or body lif any): FCA Addre53: 9 Chapel street, muM￿es. Swansea, SA3 4NH Section B Disclosure Only complete if the examiner needs to highlight rnaterial rnatters of concem I (see CC32, Independent examination of chanty aGGounts.' directions and guidance for examinets). Givo here brfof deta118 of any Items that tha examlner wlshes to dlsclose. IER Oct 2018