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2024-06-30-accounts

- Hutton Community Centre (CIO) Statement of Accounts, 2023/24

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 fullyear of the lease with BBC.
Period 9 1/7/23 to 30/6/24 For the eighth 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 2024

1.2 Current Usage Summary at the Community Centre

1.3 Key Projects Executed During the Year

We have made around £15k of investment in the community centre during this financial year. The main items executed are:

Project Amount
(approx.)		 Status Comments
Door
upgrades		 £5,000 Complete 5 new doors in different parts of the centre
Window
replacements		 £5,800 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
efficiency improvements. The current batch (and probably for the next
year or so)are the large windows in the large hall.
Flooring
Upgrades /
Replacements		 £4,900 Complete Entrance foyer flooring replacement – following the café flooring work
done in the previous year.

1.4 Key Fundraising Activities During the Year

We have been successful in obtaining just over £7,000 of external funding during the year, summarised as follows:

Source Amount
(approx.)		 Comments
Hutton Community
Centre 50+ Club		 £500 To contribute to the windows replacement project.
Multiple fundraising
events		 £2,500 To contribute to the windows replacement project. Included Bingo
nights, Quiz nights,and Coffee Pot events amongst others.
FSJ Funding £2,000 To contribute towards the small hall heatingreplacementproject
Essex CountyCouncil £600 To contribute to the windows replacementproject
Essex CountyCouncil £4,815 To contribute towards the small hall heatingreplacementproject

Hutton Community Centre (CIO) Annual Report – for Performance Period Ending 30 June 2024

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 three 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 of the original £10,000 loan repaid in
July 2023, with the remaining £5,000
extended to July2025.
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 2024

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 2024

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 9. There are 3 elements of content:

Hutton Community Centre (CIO) Annual Report – for Performance Period Ending 30 June 2024

Accounting Period 9 (01/07/23 to 30/6/24)

Section A Receipts and payments - Period 9 (01/07/23 - 30/6/24)

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 - 9,722 - 9,722 92,019 P9.1
Hire and Deposit Income 128,839 - - 128,839 111,166 P9.2
Café Income 30,484 - - 30,484 25,704 P9.3
- - - - -
A1 Sub total(Gross income for the
Annual Return)
159,323		 9,722 - 169,045 228,889
A2 Asset and investment sales
None - - - - -
- - - - -
A2 Sub total - - - - -
Total receipts 159,323 9,722 - 169,045 228,889
A3 Payments
Staff Cost excl Café Salaries 50,128 - - 50,128 44,190 P9.4
Café Staff Salaries 33,074 - - 33,074 36,368 P9.5
Staff loan 1,000 - - 1,000 - P9.6
Café Costs 1,235 - - 1,235 1,968 P9.7
Utilities 10,173 9,560 - 19,733 24,424 P9.8
Maintenance,Contractors & Materials 12,573 2,907 - 15,479 14,637 P9.9
Investments and Donations 12,712 - - 12,712 116,027 P9.10
Insurances 3,875 - - 3,875 3,389 P9.11
Licences,Event Costs,Marketing 377 - - 377 2,424 P9.12
Misc Purchased Items 2,108 - - 2,108 455 P9.13
Rent and Council Rates 12,194 - - 12,194 9,412 P9.14
Hire & Deposit Refunds 711 - - 711 1,110 P9.15
Legal/Accountancy/BankingServices 6,129 - - 6,129 2,301 P9.16
Loans Repaid 5,000 - - 5,000 - P9.17
**A3 Sub total ** 151,288 12,467 - 163,754 256,705
A4 Asset and investmentpurchases
New chest freezer 369 - - 369 P9.18
New Dishwasher(part of café costs) - - - - 1,412 P9.18
**A4 Sub total ** 369 - - 369 1,412
Totalpayments 151,657 12,467 - 164,123 258,117
Net of receipts/(payments) 7,666 - 2,745 - 4,921 - 29,228
A5 Transfers between funds - - 257 -
-		 - See journal
entry comment
A6 Cash funds lastperiod end 9,817 -
55,934		 85,162
Cash funds thisperiod end 7,666 6,815 -
60,855		 55,934

Hutton Community Centre (CIO) Annual Report – for Performance Period Ending 30 June 2024

----- Start of picture text -----
Notes
Last Period 55,935 Last Period 5,000 - 7,262 32,500
Total funds 60,856 Total funds 6,369 - 2,919 30,600
Endowment funds Endowment funds
- - - Total
funds funds
Restricted Restricted
6,815
funds funds
Unrestricted 54,041 Unrestricted
Total cash funds
Details
Details Details Details Details
Categories B1 Cash funds B2 Other monetary assets B3 Investment assets B4 Assets retained for the charity’s own use B5 Liabilities
P9.19 P9.20 P9.6 P9.21 P9.22 P9.22 P9.22 P9.22 P9.22 P9.22 P9.22 P9.23 P9.24 P9.25 P9.26 P9.27 P9.28
to nearest £ to nearest £ Last Period Last Period Last Period
55,935 - - 5,000 - - - 1,300 500 350 3,400 1,412 300 - 10,000 15,000 2,500 5,000 - -
(optional) (optional) (optional)
to nearest £ to nearest £ Current value Current value Amount due
60,856 - - 5,000 1,000 369 - - - - - 1,700 700 150 369 5,000 15,000 - 5,000 2,000 3,600
to nearest £ to nearest £
Cost (optional) Cost (optional)
When due (optional)
- - - - - Total - - - End of lease End of lease Dec 23 If project not delivered During next period During next period
to nearest £ to nearest £ Fund to which asset belongs Fund to which asset belongs Fund to which liability relates
6,815 - - - - Unrestricted Unrestricted Total Unrestricted Unrestricted Unrestricted Unrestricted Unrestricted Unrestricted Unrestricted Total Unrestricted Unrestricted Unrestricted Unrestricted Unrestricted Unrestricted
to nearest £ to nearest £
54,041 - - 5,000 1,000 369
Balance in HSBC Bank Account Deposit with BBC (repayable at end of lease) Loan to member of staff Overpayment of expenses None Inside tables for café Defibrillator New laser printer Laptops for COVID acccess New Dishwasher New office chair New chest freezer 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 Outstanding gas bill payments Second installment on payment for legal costs
----- End of picture text -----

Hutton Community Centre (CIO) Annual Report – for Performance Period Ending 30 June 2024

Notes to the accounts
Period 9 – 1/7/23 to 30/6/24		 Notes to the accounts
Period 9 – 1/7/23 to 30/6/24
Note # Comments
General This period is the eighth 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.
P9.1 Donations/fundraising in this period can be seen in more detail in section 1.4 above. These included
donations from a local club, two from Essex County Council, and a number of examples of fundraising
activities which tookplace at the communitycentre.
P9.2 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.
P9.3 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.
P9.4 Staff costs are for the three centre employees. This cost line includes salaries, payroll costs, HMRC
costs(egemployer’s NI)andpension costs.
P9.5 Salaries for the employees who run the café are kept on a separate line. During period 9 this was
typicallythree employees,all of whom are employedpart time.
P9.6 Duringtheperiod we made a loan to one of the café employees.
P9.7 This line shows thepurchase of items of equipment for the café/kitchen.
P9.8 The utilities line includes gas, electricity, water and phone/broadband charges. The restricted funds
element of spend in this line in this period represents the use of the Lottery grant made to us for this
purpose in thepreviousperiod.
P9.9 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. The
restricted funds element of spend in this line in this period represents the use of donations towards
the total cost of the windowsproject in this accounting year(see sections 1.3 and 1.4 above).
P9.10 This line is for major work to any of the centre’s facilities. More details of the key investments in
period 9 can be seen in section 2.2 above. They include a window replacement project, and a door
replacementproject.
P9.11 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.
P9.12 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.
P9.13 For period 9 this is a number of smaller items such as a strimmer for the garden, a jet washer and
new washing machine for the cafe. Note that the more material purchased items which are shown in
the asset register are in section A4.
P9.14 The payment of rent to Brentwood Borough Council as per the terms of the lease, and the payment
of business rates.
P9.15 The return of hire charges to hirers due to cancellations/errors,plus the return of deposits.
P9.16 Charges for examining the annual accounts of the charity, plus bank and legal charges. This is larger in
thisperiod as we did a more detailed legal review of a number of ourprocesses.
P9.17 This is apartial repayment of the one outstandingloan(to the Brentwood Grace Centre)
P9.18 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.
P9.19 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 bythe trustees and reviewedperiodically.

Hutton Community Centre (CIO) Annual Report – for Performance Period Ending 30 June 2024

Past year restricted funds of £9,560 were spent towards our utility bills in the year. The restricted
funds remaining at the end of this period of £6,815 relate to the small hall heating project. This
amount is made up of £4,815 from an Essex County Council award and £2,000 from an independent
grant makingfund.
P9.20 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.
P9.21 A repayment to the treasurer for the purchase of a new freezer was accidentally paid twice – it will
be repaid in the nextperiod.
P9.22 These represent the current (depreciated) values of material items which have been purchased for
multi year centre use. More information can be seen in section 6.0. Note that one item which was
purchased in the previous period (an office chair) had previously been left out – this has now been
included.
P9.23 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.
P9.24 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.
P9.25 This relates to the previous period – the commentary then was:
We have paid a deposit on a floor replacement project in the foyer which will be completed in
December 2023 and a finalpayment required.
P9.26 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.
P9.27 During the period, we had a number of problems with billing following a change of gas supply
contract;this amount represents the degree to which we believe we maybe behind in billing.
P9.28 During the period, we incurred a legal bill which we agreed to pay in two instalments, one of which
was to bepaid in the nextperiod(in Aug-24).
Journal Entry Comments
Receipts and
Payments,
Section A5		 In the previous accounting period, there was a difference between the remnant restricted funds on
the R&P sheet (£9,817) and that entered on the balance sheet (£9,560). On further investigation
during this accounting period the £9,560 value was found to be correct and so this journal entry
represents the difference between these two numbers. It should be noted that the remnant
restricted funds in this accounting period are now the same value (£6,815) on both the R&P and
balance sheets,which should enable this to be correctgoingforwards.

Hutton Community Centre (CIO) Annual Report – for Performance Period Ending 30 June 2024

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 2023-2024 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?		 two
16 What was the total value of the grants held from central government or a
local authority?		 £5,415
(see note P8.1 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 2024

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 (Physical) 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 9:
Laptops for COVID access £5,000 £1,700
New dishwasher in kitchen £1412 £700
New office chair £300 £150
New chest freezer £370 £370

Hutton Community Centre (CIO) Annual Report – for Performance Period Ending 30 June 2024

Inde endènt examinerfs r* ort to thè trustee$ I report to the trustees on my examlnation of the accounts of the Hutton Community Centre for the year ended 30June 2024. Responsibilities and basis of report As the charity trustees of the Centre you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 20111.the ACY). I report In respert of my examinatlon 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 gtven by the Charity Commission under section 14515llb} of the Act. Independent examinerfs 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 sertion 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 examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Sl8ned: Name: Wendy Shorey FCA Date- 30 January 2025 Hutton CommunNty Centre {CIOJ Annuul Report-for Perfvrmunce PerNod Ending 30June 2024