2025-06-30-accounts

- Hutton Community Centre (CIO) Statement of Accounts, 2024/25

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 fullyear of the lease with BBC.
Period 10	1/7/24 to 30/6/25	For the ninth 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:

• Two halls - a large hall / sports hall and a small hall

• Two meeting rooms

• A community cafe

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:

• We aim for our hire charges to be moderate to low with respect to other comparable facilities, in order to maximise access

• We monitor and manage the types of activities in the centre, to ensure there is balance and diversity of use, and we manage new hirers to maximise diversity of use and further community benefit where possible

Hutton Community Centre (CIO) Annual Report – for Performance Period Ending 30 June 2025

• We aim for the paid hire activities which are occurring to cross subsidise community support activities. This is by providing reduced rates or free hires, or by contributing to the costs of these activities. Over the first five years of our operation, these free or reduced hires were typically equivalent to 10-15% of our total revenue.

1.2 Current Usage Summary at the Community Centre

• There have been no major changes to the hireable facilities this year

• We typically have between 40 and 50 different hirer groups each month

• We typically have between 400 and 450 people using the centre each week

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
Drain replacement work	£2,620	Complete	Although the scope here is complete for now, there may be more work required in future.
Window replacements	£2,390	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.
Small hall heating project	£9,950	Complete	End of life replacement of the heating system in the small hall.

1.4 Key Fundraising Activities During the Year

We have been successful in obtaining just over £3,500 of external funding during the year, summarised as follows:

Source	Amount (approx.)	Comments
Fundraising Events	£603	To contribute to the windows replacement project. Included Bingo nights, Quiz nights,and Coffee Pot events amongst others.
50+ Club Donations	£1,500	To contribute to the windows replacement project (£1000) and drainsprojects(£500).
Misc small fundraising contributions	£952	To contribute to the windows replacement project
Essex CountyCouncil	£560	To contribute to the replacement of café kitchen equipment

Hutton Community Centre (CIO) Annual Report – for Performance Period Ending 30 June 2025

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:

• To operate according to our charitable and community principles

• To repair and maintain the community centre

• To take certain actions on completion of the lease – eg redecoration and carpet replacement

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 July2026.
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 2025

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:

• A business bank account, held with HSBC

• A tool to monitor bookings and generate invoices to hirers

• A tool to monitor the financial accounts and generate periodic accounting summaries

• A tool to monitor and manage payroll for the staff

• A tool which takes a long term financial view of costs and revenues

• A structured delegation of authority (DOA) for all key aspects of operation (document available on request)

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:

• Section 132 of the Charities Act 2011

• The Charities (Accounts and Reports) Regulations 2008 (sections covering matters that charities must report)

• Government guidance documents CC15d and CC16d

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:

Hutton Community Centre (CIO) Annual Report – for Performance Period Ending 30 June 2025

“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 10. There are 3 elements of content:

• The Statement of Receipts and Payments part (Section A)

• The Statement of Assets and Liabilities (Section B)

• The Notes to the Accounts

Hutton Community Centre (CIO) Annual Report – for Performance Period Ending 30 June 2025

Accounting Period 10 (01/07/24 to 30/6/25)

Section A Receipts and payments - Period 10 (01/07/24 - 30/6/25)

	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	-		3,615		-		3,615		9,722		P10.1
Hire and Deposit Income	127,899		-		-		127,899		128,839		P10.2
Café Income	28,470		-		-		28,470		30,484		P10.3
Refund for Bought Equipment	370		-		-		370		-		P10.4
A1 Sub total(Gross income for the Annual Return)	156,739		3,615		-		160,354		169,045
A2 Asset and investment sales
None	-		-		-		-		-
	-		-		-		-		-
A2 Sub total	-		-		-		-		-
Total receipts	156,739		3,615		-		160,354		169,045
A3 Payments
Staff Cost excl Café Salaries	47,647		-		-		47,647		50,128		P10.5
Café Staff Salaries	43,774		-		-		43,774		33,074		P10.6
Staff loan	-		-		-		-		1,000		P10.7
Café Costs	1,891		-		-		1,891		1,235		P10.8
Utilities	17,347		-		-		17,347		19,733		P10.9
Maintenance,Contractors & Materials	10,998		-		-		10,998		15,479		P10.10
Investments and Donations	6,281		9,705		-		15,986		12,712		P10.11
Insurances	2,876		-		-		2,876		3,875		P10.12
Licences,Event Costs,Marketing	1,501		-		-		1,501		377		P10.13
Misc Purchased Items	988		560		-		1,548		2,108		P10.14
Rent and Council Rates	13,108		-		-		13,108		12,194		P10.15
Hire & Deposit Refunds	682		-		-		682		711		P10.16
Legal/Accountancy/BankingServices	6,637		-		-		6,637		6,129		P10.17
Loans Repaid	-		-		-		-		5,000		P10.18
**A3 Sub total **	153,730		10,265		-		163,995		163,754
A4 Asset and investmentpurchases
New chest freezer	-		-		-		-		369		P10.19
	-		-		-		-
**A4 Sub total **	-		-		-		-		369
Totalpayments	153,730		10,265		-		163,995		164,123
Net of receipts/(payments)	3,009		- 6,650		-		- 3,642		4,922
A5 Transfers between funds	-		-		-		-		-
A6 Cash funds lastperiod end			6,815		-		60,856		55,934		P10.20
Cash funds thisperiod end	3,009		165		-		57,214		60,856

Hutton Community Centre (CIO) Annual Report – for Performance Period Ending 30 June 2025

----- Start of picture text -----
P10.20 P10.21 P10.7 P10.22 P10.23 P10.23 P10.23 P10.23 P10.23 P10.23 P10.23 P10.24 P10.25 P10.26 P10.27 P10.28
to nearest £ to nearest £ Last Period Last Period Last Period
60,856 - - 5,000 1,000 369 - - - - - 1,700 700 150 369 5,000 15,000 5,000 2,000 3,600
(optional) (optional) (optional)
to nearest £ to nearest £ Current value Current value Amount due
57,214 - - 5,000 - - - - - - - - - - - 5,000 15,000 - - -
to nearest £ to nearest £
Cost (optional) Cost (optional)
When due (optional)
- - - - - Total - - - End of lease End of lease No longer required Crystallised during this Crystallised during this period
to nearest £ to nearest £
Fund to which asset belongs Fund to which asset belongs Fund to which liability relates
165 - - - - Unrestricted Unrestricted Total Unrestricted Unrestricted Unrestricted Unrestricted Unrestricted Unrestricted Unrestricted Total Unrestricted Unrestricted Unrestricted Unrestricted Unrestricted
to nearest £ to nearest £
57,049 - - - - -
Balance in HSBC Bank Account Deposit with BBC (repayable at end of Loan to member of staff Overpayment of expenses None 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) Grant for laptop project Outstanding gas bill payments Second installment on payment for legal costs
Notes
Last Period 60,856 Last Period 6,369 - 2,919 30,600
Total funds 57,214 Total funds 5,000 - - 20,000
Endowment funds Endowment funds
- - - Total
funds funds
Restricted Restricted
165
funds funds
Unrestricted 57,049 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
----- End of picture text -----

Hutton Community Centre (CIO) Annual Report – for Performance Period Ending 30 June 2025

Notes to the accounts Period 10 – 1/7/24 to 30/6/25	Notes to the accounts Period 10 – 1/7/24 to 30/6/25
Note #	Comments
General	This period is the ninth 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.
P10.1	Donations/fundraising in this period can be seen in more detail in section 1.4 above. These included donations from a local club, one from Essex County Council, and a number of examples of fundraising activities which tookplace at the communitycentre.
P10.2	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.
P10.3	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.
P10.4	In the previous accounting year, the Treasurer was accidentally paid twice for an expense (the purchase of some equipment). This was repaid in this accounting period.
P10.5	Staff costs are for the three centre employees. This cost line includes salaries, payroll costs, HMRC costs(egemployer’s NI)andpension costs.
P10.6	Salaries for the employees who run the café are kept on a separate line. During period 10 this was typicallyfive employees,all of whom are employedpart time.
P10.7	During the previous period we made a loan to one of the café employees. This was written off during period 10.
P10.8	This line shows thepurchase of smaller items of equipment for the café/kitchen.
P10.9	The utilities line includesgas, electricity, water andphone/broadband charges.
P10.10	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.
P10.11	This line is for major work to any of the centre’s facilities. More details of the key investments in period 10 can be seen in section 2.2 above. They include a window replacement project, a drains replacementproject,and a heatingreplacementproject for the small hall.
P10.12	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.
P10.13	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.
P10.14	For period 10 this is a number of smaller items for the kitchen in the café. These are not thought large enough for thisperiod for anyof them to make the asset register.
P10.15	The payment of rent to Brentwood Borough Council as per the terms of the lease, and the payment of business rates.
P10.16	The return of hire charges to hirers due to cancellations/errors,plus the return of deposits.
P10.17	Charges for examining the annual accounts of the charity, plus bank and legal charges. This is again larger in this period than in the past as we continued doing a detailed legal review of a number of our processes.
P10.18	This would show repayments of anyloans.
P10.19	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.
P10.20	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 of £6,815 were spent towards multiple projects in the year. The restricted funds remainingat the end of thisperiod of £165 relate to the windows replacementproject.

Hutton Community Centre (CIO) Annual Report – for Performance Period Ending 30 June 2025

P10.21	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.
P10.22	A repayment to the treasurer for the purchase of a new freezer was accidentally paid twice in the previousperiod – it was repaid in thisperiod.
P10.23	These represent the current (depreciated) values of material items which have been purchased for multi year centre use. As of this period, there are no items on this list: previous items have been fully depreciated,and there are no significant material items which have beenpurchased.
P10.24	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 10 there is one remainingloan.
P10.25	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.
P10.26	In a previous accounting year we received funding for a laptop project. Although we have not yet delivered the full projected benefits of this project, we no longer believe there is a risk of needing to repaythegrant.
P10.27	During the previous period, we had a number of problems with billing following a change of gas supplycontract;this amount represents the degree to which we believed we were behind in billing.
P10.28	During the previous period, we incurred a legal bill which we agreed to pay in two instalments, one of which was to bepaid in this accounting period(in Aug-24).

Hutton Community Centre (CIO) Annual Report – for Performance Period Ending 30 June 2025

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	2024-2025 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?	£560 (see note P10.1 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 2025

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 10:
Laptops for COVID access	£5,000	£0
New dishwasher in kitchen	£1412	£0
New office chair	£300	£0
New chest freezer	£370	£0

Hutton Community Centre (CIO) Annual Report – for Performance Period Ending 30 June 2025

Inde ndent examinerfs re ort to the trustees I report to the trustees on my examination of the accounts of the Hutton Communty Centre for the yearended 30 June 2025. Re4)onsibilities and basis of rep)rt A5 the charity trustees of the Centre you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (the ACV). I report irb respect of my examination of the Centre's accounts carried out under section 145 of the 2011 Act and in carrwng out my examination I have followed all the applicable Directions gwen by the Charity Commission under section 14515llbl of the Art. Independent examinerfs statement I have completed my examination. I confirm that m material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: accounting record5 were not kept in resped of the Tnjst as required by sertion 130 of the Act,. or 2. the accounts do not accord with those records. I have no concern5 and have corne acro55 no other matter5 in connection with the examination to which attention should be drawn in this report to enable a proper underStsndI￿ of the accounts to be reached. Signed: Name: Wendy Shorey FCA Date: 30 March 2026 Hutton CommunNty Centre {CIOJ Annuul Report-for Perfvrmunce PerNod Ending 30June 2025