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2023-06-30-accounts

- Hutton Community Centre (CIO) Statement of Accounts, 2022/23

These are the annual accounts for HCC (CIO). It is the seventh time that accounts such as these have been produced. These accounts document one accounting period, as follows:

Period 1 &
Period 2		 30/11/15 to 30/6/16
and 1/7/16 to 30/6/17		 From the inception of the charity to immediately prior to the lease with
BBC, and for the first full year of the lease with BBC.
Covered in the first annual report.
Period 3 1/7/17 to 30/6/18 For the second full year of the lease with BBC.
Covered in the second annual report.
Period 4 1/7/18 to 30/6/19 For the third full year of the lease with BBC.
Covered in the third annual report.
Period 5 1/7/19 to 30/6/20 For the fourth full year of the lease with BBC.
Covered in the fourth annual report.
Period 6 1/7/20 to 30/6/21 For the fifth full year of the lease with BBC.
Covered in the fifth annual report.
Period 7 1/7/21 to 30/6/22 For the sixth full year of the lease with BBC.
Covered in the sixth annual report.
Period 8 1/7/22 to 30/6/23 For the seventh full year of the lease with BBC.
Covered in this report.

1.0 The Purpose of Our Charity and Key Activities this Financial Year

Hutton Community Centre is a small buildings complex that contains a number of hireable facilities, which include:

1.1 The Enduring Purpose of the Charity

The objective of the HCC (CIO) charity is to run Hutton Community Centre for local community benefit. This benefit is gained through the centre providing as large a variety of activities as we can which are available to as many people as possible. This objective was stated in our charity commission submission as:

“To run Hutton Community Centre in order to benefit the residents of the local neighbourhood, without distinction of sex, sexual orientation, race or of political, religious or other opinions by associating together these 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 and leisure time occupation with the objective of improving the conditions of life for the residents. HCC (CIO) intends to work in a way which is fully committed to the principle of localism: a facility set in the community, run by members of the community, for the benefit of the local community.”

Our operating objectives are consistent with these stated principles. Some additional elements which we also consider key to our operating philosophy are:

Hutton Community Centre (CIO) Annual Report – for Performance Period Ending 30 June 2023

1.2 Current Usage Summary at the Community Centre

1.3 Key Projects Executed During the Year

We have made in excess of £115k of investment in the community centre during this financial year. The main items executed are:

Project Amount Status Comments
Roof Upgrade
Phase II		 £92,527 Complete •
3 further flat roof sections replaced, following the Phase I work
which was done in 2018. This project was funded primarily from a
lottery award (£75k) but also an ECC award from a previous year
(£10k), and also our own revenue (£7,500).
•
This completes the main roof replacement work we plan to execute
during the lease, although there may be other smaller repairs as
required.
Electrical
Upgrade
work		 £6,900 Almost
complete		 The main incoming board for the centre was replaced during this
financial year. This adds to £12,400 of spend to upgrade electrical
infrastructure in the centre in previous years. There are some smaller
items we still need to do but this has largely completed the major
upgrade work we believe we need to do.
Window
replacements		 £8,515 In
Progress		 We aspire to replace all of the (single glazed) windows in the centre
over time, both for comfort of the users and also to make energy
efficiencyimprovements.
Flooring
Upgrades /
Replacements		 £4,594 In
Progress		 We have already replaced the flooring in the café area and plan to do
similar work to all of the entrance foyer during the next financial year.
Fencing
Replacements		 £2,850 Complete We have fully replaced the long wooden boundary fence with our
nearest neighbour in Harrison Close which had reached end of life.

1.4 Key Fundraising Activities During the Year

We have been successful in obtaining just under £90k of external funding during the year, summarised as follows:

Source Amount Comments
National Lottery £75,000 To contribute to our Phase II roofproject
Personal donations £2,500 To contribute towards community centre marketing and also
towards theproject to replace the centre’s windows
Essex County Council £500 To contribute towards the purchase of a new dishwasher for the
communitycafe
National Lottery £9,560 To contribute towards increased cost of utilitybills

Hutton Community Centre (CIO) Annual Report – for Performance Period Ending 30 June 2023

2.0 Structure of the Charity and the Operation

2.1 HCC (CIO) and our Partner Organisations

HCC (CIO) [or Hutton Community Centre (CIO) ] is a charitable incorporated organisation which received its approval from the UK Charity Commission on 30/11/15. Its registered charity number is 1164605. It was created for the sole purpose of running Hutton Community Centre for community benefit.

The charity has a board of four trustees, and operates according to written articles of association. These are available on request. Further details about the background of the trustees can be seen on request. There have been no changes to the trustee group during the seventh year of operation.

The charity employs a number of staff who operate the centre on a day to day basis. These include a full time centre manager, and 5 other part time staff who perform roles including office support, caretaking, and running the community café.

A number of other, “partner” organisations have supported the charity since its creation. There is a written partner agreement in place to formalise this support relationship. Further details about our partner organisations can be seen on request. The roles of the partner organisations have been less in recent years but these agreements are still in place.

2.2 The Lease with Brentwood Borough Council

HCC (CIO) has a lease in place with Brentwood Borough Council (BBC) to occupy and operate Hutton Community Centre. This lease has a term of 15 years, starting on 1[st] July 2016.

The key obligations under this lease include:

It is noted that, under the terms of the lease, BBC retains ownership of all of the physical assets of the community centre (the overall buildings, and the contents present at the start of the lease).

2.3 The Initial Funding of HCC (CIO)

To create sufficient working capital to operate the community centre, a number of loans were taken out. These are with the partner organisations and former trustees of the charity, as follows:

Loan From Amount Repayable
The Brentwood Grace Centre Partner £10,000 £5,000 to be repaid in July 2023, with the
remaining£5,000 extended to July2024.
Hope CommunityChurch Partner £5,000 Repaid May2022
The Lighthouse Project Partner £5,000 Repaid July 2021.
Note that Lighthouse generously allowed a
payment of £2,500 to cover this, effectively
givingHCC a donation of £2,500.
David Woods Former
Trustees		 £1,000 Repaid April 2019
Brian Darwood £1,000 Repaid April 2019

Hutton Community Centre (CIO) Annual Report – for Performance Period Ending 30 June 2023

The extension requests to the outstanding loan were made in June 2020 and April 2022. They were made due to cash flow issues caused by the community centre being shutdown from mid March 2020 to mid July 2021 in response to the UK wide COVID-19 lockdown.

Normally, on a month to month basis, the operating costs of the community centre are funded by revenues from the hire of the facilities. Any excess revenue is used to contribute to investments in the centre facilities, and also to subsidise activities which have community benefit. In time it has also be used to repay the loans.

The costs of operating the community centre include staff costs, facility maintenance, utilities (water/power/gas), insurance, rental charges to BBC, and so on.

2.4 Our Business Systems

A number of simple business systems are in place to operate the community centre and the charity. These are mainly managed by the Centre Staff and Treasurer, and include:

We also maintain a cloud based storage facility, through which all of the key tools and documents associated with the operation can be viewed. Access to these is limited to the trustees, with certain documents also available to the partner representatives.

2.5 Our Monitoring and Reporting Structures

HCC (CIO) has an established routine reporting structure, which is regularly reviewed by the trustees. This structure is as follows:

What Period Generated By Reviewed By
Operations Report Periodically Centre Manager Trustee/Partnergroup
Financial SummaryReport Periodically Treasurer Trustee/Partnergroup
Usage Reports Periodically Treasurer Trustee/Partnergroup
Report to BBC Periodically Treasurer Trustees
Report to CharityCommission Annually Treasurer Trustees

Copies of all of these routine reports are stored in our cloud drives and are available to view on request.

2.6 The Preparation of Our Accounts

These accounts have been prepared being mindful of guidance in the following documents:

Hutton Community Centre (CIO) Annual Report – for Performance Period Ending 30 June 2023

Based on this guidance, and the turnover of the HCC (CIO) charity, we have chosen to document our accounts on a receipts and payments basis. Further notes with respect to the accounts and the assumptions and practices used can be seen below.

We make the following general statement with respect to these accounts:

“These financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing documents, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities published on 16 July 2014.”

3.0 The Details of the Accounts

The following pages show the accounts for reporting Period 8. There are 3 elements of content:

Hutton Community Centre (CIO) Annual Report – for Performance Period Ending 30 June 2023

Accounting Period 8 (01/07/22 to 30/6/23)

Section A Receipts and payments - Period 8 (01/07/22 - 30/6/23)

Unrestricted
funds		 Restricted
funds		 Endowment
funds		 Total funds Last
Period		 Notes
to the nearest £ to the nearest £ to the nearest £ to the nearest
£		 to the nearest
£
A1 Receipts
Donations & Fundraising 92,019 - 92,019 17,315 P8.1
Hire and Deposit Income 111,166 - - 111,166 104,752 P8.2
Refunds from External Sources - - - - 150 P8.3
Café Income 25,704 - - 25,704 23,120 P8.4
- - - - -
A1 Sub total(Gross income for the
Annual Return)
136,870		 92,019 - 228,889 145,337
A2 Asset and investment sales
None - - - - -
- - - - -
A2 Sub total - - - - -
Total receipts 136,870 92,019 - 228,889 145,337
A3 Payments
Staff Cost excl Café Salaries 44,190 - 44,190 37,037 P8.5
Café Staff Salaries 36,368 - 36,368 20,731 P8.6
Café Costs 1,968 - 1,968 1,910 P8.7
Utilities 24,424 - 24,424 13,038 P8.8
Maintenance,Contractors & Materials 14,637 14,637 8,087 P8.9
Investments and Donations 21,025 95,002 116,027 26,611 P8.10
Insurances 3,389 - 3,389 3,991 P8.11
Licences,Event Costs,Marketing 1,924 500 - 2,424 953 P8.12
Misc Purchased Items 455 - 455 1,804 P8.13
Rent and Council Rates 9,412 9,412 10,179 P8.14
Hire & Deposit Refunds 1,110 - 1,110 2,215 P8.15
Legal/Accountancy/BankingServices 2,301 2,301 763 P8.16
Loans Repaid - - 7,500 P8.17
**A3 Sub total ** 161,203 95,502 - 256,705 134,819
A4 Asset and investmentpurchases
Inside tables for café - 2,624 P8.18
Defibrillator - 1,079 P8.18
New laserprinter - 700 P8.18
Laptops for Access Project - - 5,000 P8.18
New Dishwasher(part of café costs) 912 500 1,412 P8.18
**A4 Sub total ** 912 500 - 1,412 9,403
Totalpayments 162,115 96,002 - 258,117 144,222
Net of receipts/(payments) - 25,245 - 3,983 - - 29,228 1,115
A5 Transfers between funds - - - - -
A6 Cash funds lastperiod end 70,247 13,800 -
85,162		 84,047
Cash funds thisperiod end 45,002 9,817 -
55,934		 85,162

Hutton Community Centre (CIO) Annual Report – for Performance Period Ending 30 June 2023

----- Start of picture text -----
Notes
P8.19 P8.20 P8.21 P8.21 P8.21 P8.21 P8.21 P8.21 P8.21 P8.21 P8.21 P8.21 P8.22 P8.23 P8.24 P8.25
Last Period to nearest £ 85,162 - - 85,162 Last Period to nearest £ 5,000 - 5,000 Last Period - - - Last Period 2,000 - - 400 750 2,624 1,079 700 5,000 - 12,553 Last Period 10,000 15,000 - 5,000 30,000
(optional) (optional) (optional)
Total funds to nearest £ 55,935 - - 55,935 Total funds to nearest £ 5,000 - 5,000 Current value - - - Current value - - - - - 1,300 500 350 3,400 1,412 6,962 Amount due 10,000 15,000 2,500 5,000 32,500
to nearest £ to nearest £
Cost (optional) Cost (optional)
When due (optional)
Endowment funds - - - - Endowment funds - - Total - - - - 1,412 1,412 End of lease End of lease Dec 23 If project not delivered Total
funds funds
Restricted to nearest £ Restricted to nearest £ Fund to which asset belongs Fund to which asset belongs Fund to which liability relates
9,560 - - 9,560 - - Unrestricted Unrestricted Total Unrestricted Unrestricted Unrestricted Unrestricted Unrestricted Unrestricted Unrestricted Unrestricted Unrestricted Unrestricted Total Unrestricted Unrestricted Unrestricted Unrestricted
funds funds
to nearest £ to nearest £
Unrestricted 46,375 - - 46,375 Unrestricted 5,000 -
Total cash funds
Details
Balance in HSBC Bank Account Details Deposit with BBC (repayable at end of lease) Details None Details Resale value of Aircon Units Bowling mats Table Tennis Table #1 Access Tower Outside tables + awnings Inside tables for café Defibrillator New laser printer Laptops for COVID acccess New Dishwasher Details Remaining loans from partner organisations and trustees Redecoration of Community Centre (required at end of lease) Final Payment on Foyer Flooring project (due in December) Grant for laptop project
Categories
B1 Cash funds B2 Other monetary assets B3 Investment assets B4 Assets retained for the charity’s own use B5 Liabilities
----- End of picture text -----

Hutton Community Centre (CIO) Annual Report – for Performance Period Ending 30 June 2023

Notes to the accounts
Period 8 – 1/7/22 to 30/6/23		 Notes to the accounts
Period 8 – 1/7/22 to 30/6/23
Note # Comments
General This period is the seventh full year of operation of the charity under the lease with BBC.
The practice of segregating restricted funds was started in the accounts in the fifth accounting year,
and has continued since then. Although the presentation of the accounts does not always split out all
of the detail of the restricted funds,this can beprovided on request.
P8.1 Donations/fundraising in this period can be seen in more detail in section 2.3 above. These included
donations from a local resident, two awards from the National Lottery, and one by Essex County
Council.
P8.2 This is the income taken from regular and one-off hirers for the use of the centre facilities.
This is the main revenue stream for the community centre.
Refundable deposits are also taken from one off hirers.
P8.3 In apreviousyear this was a refund made from thepurchase of some equipment.
P8.4 This item is the revenue from café operations. This represents income net of food, consumables and
material costs. It is paid into the HCC HSBC account periodically from a separate account which is
used to manage day to day café operations. The typical net balance in the café account is less than
£1,000.
P8.5 Staff costs are for the three centre employees. This cost line includes salaries, payroll costs, HMRC
costs(egemployer’s NI)andpension costs.
P8.6 Salaries for the employees who run the café are kept on a separate line. During period 8 this was
typicallythree employees,all of whom are employedpart time.
P8.7 This line shows thepurchase of items of equipment for the café/kitchen.
P8.8 The utilities line includesgas, electricity, water andphone/broadband charges.
P8.9 This line includes all of the routine and emergent maintenance items for the centre, as well as
consumables such as those for the office or for the toilets. It also includes contractor costs.
P8.10 This line is for major work to any of the centre’s facilities. More details of the key investments in
period 8 can be seen in section 2.2 above. They include a major investment through our Phase II roof
project, some further upgrade of the centre’s electrical wiring, a window replacement project, and a
fence replacementproject.
P8.11 The majority of the insurances required for the centre operation are purchased directly by the
charity. The buildings insurance ispurchased byBBC and then reimbursed to them bythe charity.
P8.12 Includes marketing items such as advertising and signage, and memberships such as our premises
license. It also includes the costs towards events which the centre hosts such as Halloween and
Christmasparties,or any“thankyou” lunches or similar events for volunteers.
P8.13 For period 8 this is a new hoover and a new office chair. Note that the more material purchased
items which are shown in the asset register are in section A4.
P8.14 The payment of rent to Brentwood Borough Council as per the terms of the lease, and the payment
of business rates.
P8.15 The return of hire charges to hirers due to cancellations/errors,plus the return of deposits.
P8.16 Charges for examiningthe annual accounts of the charity,plus bank and legal charges.
P8.17 No loan repayments during Period 8, although it is planned to partially repay the remaining loan early
in the nextperiod.
P8.18 A number of material items are routinely purchased in the operation of the community centre.
Where these have use over time (multi year) and have a material value of at least c.£1000, they are
itemised separately here. See also section 6.0 and the balance sheet for an asset register type
summary.
P8.19 One bank account Is operated by the charity – a business bank account with HSBC.
The account is operated under the guidance of the formal delegation of authority (DOA) structure
which is agreed by the trustees and reviewed periodically.
Past year restricted funds have now been spent during the roof Phase II and electrical upgrade
projects. This amount represents the latest National Lottery award towards our utility costs in the
next financialyear.
P8.20 This deposit of £5,000 was paid to BBC in 2016 as a requirement of the lease and is repayable on
completion or termination of the lease.

Hutton Community Centre (CIO) Annual Report – for Performance Period Ending 30 June 2023

P8.21 These represent the current (depreciated) values of material items which have been purchased for
multiyear centre use. More information can be seen in section 6.0.
P8.22 To create working capital. Received from a combination of partner organisations and trustees. None
of these are restricted/endowment funds. As of the end ofperiod 8 there is onlyone remainingloan.
P8.23 The lease with BBC requires the redecoration of key rooms of the centre and the replacement of the
carpets before the centre is handed back. These works have not yet been rigorously costed; for now
it is assumed that £5,000 is needed for carpet replacement and £10,000 for any decorating which we
do not do ourselves.
P8.24 We have paid a deposit on a floor replacement project in the foyer which will be completed in
December 2023 and a finalpayment required.
P8.25 In a previous accounting year we received funding for a laptop project. We have not yet delivered the
full projected benefits of this project and so are leaving this allowance in case there is a need to
repaythegrant.

Hutton Community Centre (CIO) Annual Report – for Performance Period Ending 30 June 2023

4.0 Charity Commission Additional Questions

We understand that the charity commission has a number of mandatory questions to be answered during the annual reporting process. The table below shows the answers to the questions which are not otherwise explicitly covered in other sections of this report.

Ref 2022-2023 Annual Return questions
Part A		 Answer(s)
4 For the period of this return, where there any serious incidents that the
charity failed to report to the commission?		 No
5 Does your charity raise funds from the public? No
10 Is grant making the main way your charity carries out its purposes? No
11 During the financial period for this return, did your charity receive income
from contracts (other than grant agreements) from central government or
a local authority?		 No
14 During the financial period for this return, did your charity receive any
grant funding from central government or a local authority?		 Yes
15 How many grants did your charity receive from central government or a
local authority?		 One
16 What was the total value of the grants held from central government or a
local authority?		 £500
(see note P6.1 above)
17 During the financial period for this annual return, did the charity receive
income from outside of the UK?		 No
20 During the financial period for this annual return, did your charity operate
outside England and Wales?		 No
23 When spending money outside England and Wales, did your charity
transfer money other than using the regulated banking system?		 n/a
27 Does the charity have any trading subsidiaries? No
29 During the financial period for this annual return, did any of the trustees
received remuneration or benefits other than expenses incurred?		 No
30 For what services were any of the trustees paid? n/a
31 During the period covered by this annual return, did any of the trustees
resign and take up employment with the charity?		 No
32 During the financial period for this annual return, did any of your charity's
staff receive total employment benefits of £60,000 or more?		 No
35 How many UK volunteers, excluding trustees, did your charity have
during the financial period?		 5
36 During the financial period for this annual return, did your charity review
its financial controls?		 No
(last done in June 2022)
37 Do any trustees, staff or volunteers work directly and unsupervised with
children or adults at risk?		 No
38 Have DBS checks been carried out on all the individuals who are eligible
to have them?		 Yes

Hutton Community Centre (CIO) Annual Report – for Performance Period Ending 30 June 2023

5.0 Reserve Policy for the HCC (CIO) Charity

The HCC (CIO) charity aims to have a minimum bank balance of £25,000 at any given time. The logic for this is summarised in the following table. Note that this logic was formally ratified by the trustees following a trustee meeting.

Element Amount Comments
Unexpected emergent need £10,000 Unexpected / unplanned allowance. Could be but not
limited to:
•
Unexpected / temporary drop in revenue
•
An unexpected emergent cost item
•
A short term investment opportunity we don’t want to
miss
Decoration at the end of the lease £10,000 Although we are re-decorating as we go, this is an allowance
to do some additional work as may be required by the
conclusion of the lease
Flooring replacements at the end
of the lease		 £5,000 Although we are gradually replacing floor coverings in some
areas, this is also an allowance to do some additional work
as maybe required bythe conclusion of the lease
Total agreed reserve £25,000

6.0 Asset Register

The buildings and majority of the contents of Hutton Community Centre are owned by Brentwood Borough Council. However the following assets are owned by Hutton Community Centre (CIO):

Item Original Value Value at the end of accounting period 8:
Inside tables for cafe £2,624 £1300
Defibrillator £1,079 £500
New laserprinter £700 £350
Laptops for COVID access £5,000 £3,400
New dishwasher in kitchen £1412 £1412

Hutton Community Centre (CIO) Annual Report – for Performance Period Ending 30 June 2023

Inde endent examinerfs re ort to the trustees I report to the trustees on my examinatlon of the accounts of the Hutton Communlty Centre for the year ended 30 June 2023. Respon$lbllltle$ and ba$1$ of report As the charity trustees of the Centre you are responsible for the preparatlon of the accounts in accordance wtth the requirements of the Charities Act 20111.the Act,). I report In respert of my examination of the Centre's accounts carrled out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5llbl of the Act. Independent examlnerf$ 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: accounting records were not kept in respect of the Trust as required by section 130 of the Act: or 2. the accounts do not accord with those records. I have no concerns and have come across no other matters in connection with the examinatlon to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Signed: Name: Wendy Shorey FCA Date: 15 December 2023 Hutton CommunNty Centre {CIOJ Annuul Report-for Perfvrmunce PerNod Ending 30June 2023