2021-03-31-accounts - Hambleton Community Action

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						Restricted
					Unrestricted	Income	Designated		Total this		Total last
					funds	funds	Funds		year		year
					E	K	E		E		5
Fixed assets					FBI	F02	F03		F04		F05
Tangible	assets	(Note 14)		802							865
		Total ffxed assets		809								65
Current	assets
Debtors (Note 19) Cash at bank and ln hand (Note 24)				807 809	8,592				8,592		10,113 16,481
		Total current assets		810							1 2,59
Creditors: amounts falling			due within
one year	(Note 20)			811	36,112				36,112		18,400
	Net current assetsl(ffabfflffes)			812
Total	assets less current ffabffitles			Bo
Creditors: amounts falling			due after
one year		(Note 20)		814
Provisions for liabilities				819
Total net	assets or ffabffltles			810	152,065		260,000		412,065		155,059
Funds	ofthe Charity
Designated funds		(Note 27)		817			260,000		260,000
Restricted income		funds (Note 27)		818
Unrestricted funds				819	152,065				152,065		155,059
Revaluation reserve				820
			Totalfunds	821							155,059
Signed by	one or iwo	trustees on behalf of ail									Date	of
918Inlstees					Signature			Print	Name		approval
											dd/mml
							fy) 'Q	k)AvEVP		)	xu, lg	WI
							4	/tNt)		oa/	M ii	1+)

Note 2					Accounting poiiciee
2.2 INCOME
This standard			//st ofaccount/ng po//c/es hes been epp//ed by the cher/ly except for/hose f/eked 'No or "Avet where s
di//erent	or	addi/lone/		po/icy	has been edop/ed Ihen /h/s fs de/s//ed In the box below.
Recognition			ofIncome		These ere included in Ihe Statement of Financial Activides (SoFA) when:
					~ the charity becomes entitled to the resources;
					It Is more likely than nol thai the hostess wtl receive the resources. end		Y	No	N/a
					~ the monetary value can be measured wkh sufficient reliability.
					There has been no offsetgng ofassets and liabilities, or income and expenses, unless required		Yes	No	N/a
Offsetting					or permgled by the FRS 102SORP or FRS 102.
Grants and		donations			Grants and donations are only included In Ihe SoFA when the general Income recogniUon criteria are mel (5.10to5.12FRS102SORP),		Yes No N/e CCCI
					In Ihe case of performance related grants, tncome must only be recognised lo Ihe
					extent that the charity has provided the specgled goods or services as entitlement	to	Yes	No	N/s
					the grant only occurs when Ihe performance related conditions are mel (5.16FRS	102
					SORP).
Legacies					Legacies are induded in the SOFA when receipt Is probable, that is, when there has
					been grant of probate, the executors have estebgshed that there ale suffident assets
					in ihe estate and any condidons attached lo Ihe legacy ere either within the control	of
					Ihe charity or have been met.
							Yes	No	N/a
Government			grants		The charity has received government gmnts In the reporting period
					Gift Aid receivable is induced in income when there isa valid declamtion from the
Tax reclaims			on		donor. Any GIN Aid amount recovered on adonation Is considered to be part ofthat		Yes	No	N/a
donauons		and gifts			gift and Is treated as en eddiUon lo the same hnd as the InlUal donaUon unless Ihe
					donor or the terms ofthe appeal have specified otherwise.
Contractual perfonnance grarits			Income related	and	This is only included in the SoFA once the charity hes provided the related goods services or mel the performance related conditions.	or	es	No	N/a
Donated	goods				Donated goods ere measured et fair value (the amount for whbh the asset could be exchanged) unless impracgical to do so.		Yes	No	N/e
					The cost ofany stock ofgoods donated for distribution to beneficiaries Is deemed	to be
					the fair value ofthose ggts et the Ume oftheir receipt and they are recognised on
					recelpL In the reporgng period In which the stocks sre dlslrlbuted, they are recognised
					as an expense at Ihe carrying amount ofthe stocks st distrlbueon,
					Donated goods for resale are measured at fair value on Initial recognition. whbh Is the
					expected proceeds from sale less Ihe expected costs ofsale, and recognised In
					'Income from other trading activities' with the corresponding stock recognised In ths balance sheet. On its sale the value ofstock Is charged against 'Income kcm other trading activities' and the proceeds from sale ere also recognised as 'Income from other Irading acfiviliest		CIZ
							Yes	No	N/e
					Goods donated for orvgoing use by the chanty are recognised as langible fixed assets
					end Included In Ihe SoFA as Incoming resources when receivable.
							Yes	No	N/a
					Ggts In kind for use by the chartty are included In the SoFA as Income from donations
					when receivable.
Donated	services and				Donated services and facilities are included in the SOFA when received at Ihe value of		Yes	No	Nia
facgities					Ihe gift to the charity provided the value ol Ihe gift can be measured regsbly.
					Donated services end laciliUes that are consumed immediately ere recognised as		Yes	No	N/a
					Income with an equivalent amount recognised as an expense under the appropriate
					heading in the SOFA.
							Yes	No	N/e
Supportcosts					The charity has incurred expenditure on support costs.

Volunteer help	The value ol sny voluntary help received is not included in the accounts but is described in the trustees' annual report.
Income from Interest,	This is induded In the accounts when receipt Is probable and the amount receivable
royalties and dividends	can be measured reliably.
Income from membership	Membership subscrlpllons received In Ihe nature ola gltl are recogniaed In DonaUons
subscrlptlons	end Legacies.
	Membership subscrl ptlons which gives a member the right to buy services or other
	benegts ere recognised as Income earned from the provision ofgoods end services as
	income from charitable sclivilfes.
Setgement of Insurance claims	Insurance tdaims sre only induded in the SoFA when the general income recogniUon criteri are met (5.10to5.12 FRS102SORP) and sre Induded es an item ofother Income in the SoFA.
Investment gains snd losses	This Includes eny resgsed or unreagsed gains or losses on Ihe sale ofInvestments and eny gain or loss resulting from revaluing Investments to market value el the end ofthe
	year.
2.3EXPENDITURE	AND LIABILITIES
Liabgity recognitlon	Liabilities sre recognised where itIs more likely than not that there Isa legal or
	conskucgve obggstlon committing the charity to psy out resources snd Ihe amount of
	the obligaUon can be measured with reasonable certainty.
Governance and support costs	Support costs have been egoceted between governance costs and other support. Governance costs comprise ag costs involving public accounlabgily ofthe charity end ils compliance with reguleUon end good pracUce.
	Support costs Indude central functions and have been agoceted lo SCUvlty cost
	categories on a basis consistent with the use ofresources, eg agocaUng property costs
	by Uoor areas, or per capite, staff costs by the time spent snd other costs by their
	usage.
Grants with performance conditions	Where Ihe charity gives agrant with condiUons for its payment being a spedgc level of service or output to be provided, such grants are only recognised In Ihe SoFAonce the recipient ofthe grant has provided Ihe specified service or output.
Grants payable without performance conditions	Where there are no condiyions attaching to the grant that enables Ihe donor charily lo reelistlcsgy avoid the commitment, e lisbgity for Ihe full funding obggatlon must be recognised.
Redundancy cost	The charity made no redundancy payments during Ihe reporting peNxl.
Deferred Income	No materiel item ofdeferred income has been Included in the accounts.
Creditors	The charity has creditors which are measured et seNement amounts less any Irade discounts
Provisions for gsbgities	A Usbglty is measured on recognition at Us historical cost and then subsequenUy measured at ths best estimate ofIhe amount required to settle the obligegon st Ihe
	reporting date
Seals Snanclal Instruments	The charit accounts for basic linencisl instruments on inlUal recogniUon es per paragraph 10.7FRS102SORP. Subsequent measurernenl isas per paragraphs 1117 to 11.19.FRS102SORP,
2.4ASSETS
Tangible fixed assets for	These are cspitagsed ifthey can be used for more then one year, and cost st least
use by charity	They ere valued at cost.
	The depreciaUon rates and methods used are disclosed In note 0.2.
Intangible fixed assets	The charity hss intangible fixed assets, that is, non-monetary assets Ihst do not have physbel substance but are identiTiable end are conlroged by the charity through custody or legal rights. The amoNSSUon rates end methods used are disclosed In note 95

Heritage assets	The charity has heritage essels, that Is, non-monetary assets with historic, artistic, sdentglc, technological, geophysical or environmental qualities that are held and	The charity has heritage essels, that Is, non-monetary assets with historic, artistic, sdentglc, technological, geophysical or environmental qualities that are held and	The charity has heritage essels, that Is, non-monetary assets with historic, artistic, sdentglc, technological, geophysical or environmental qualities that are held and		Yes	No	Nfa
	maintained prindpagy for their contribuUon to knowledge end culture.	The depreciaUon
	rates and melhods used as disclosed In note 9.6.1A.
					Yes	No	Nla
	They are valued et cost.
investments	Fixed asset inveslmenls In quoted shares, traded bonds and similar	investments	are
	valued el iniliagy et cost and subsequently at fair value (Ihelr market value) at the year				Yes	No	N/a
	end. The same treatment Is appged to unlisted investments unless	fair value cannot
	be measured reliably in which case it is measured atcost less impairment.
	Investments held for resale or pending their sale end cash and cash equivalents maturity date of less Ihen I year are treated es current asset investments		with e		Yes No Nfa ZCD
Stocks and work In	Stocks held for sale as part ofnonwharllable trade are measured at	the lower or	cost or	net	Yes	No	Nla
progress	reelisable value.
	Goods or services provided as perl ofa charitable ectivity ere measured et net realisable			value
	based on the servke potential provided by Items ofstock.
	Work in progress is valued at cost less any foreseeable loss that Is	likely lo occur on the
	contract.
	Debtors (Indudlng Irede debtors and loans receivable) are measured on InlUal recogniUon at				Yes	No	Nia
Debtors	settlement amount atter sny trade discounts or amount advanced by Ihe charity.
	Subsequently, they ere measured at Ihe cash or other consideration	expected to	be received.
	The chargy has has Investments which it holds for resale or pending	their sale and cash		and	Yes	No	N/e
Current asset	cash equivalents with a maturity data less than one year. These Include cash on		deposit	and
investments	cash equivalents with e maturity date ofless then one year held for	Investment purposes		rather
	than lo meet short lerm cash commitmenls as Ihey fell due.
					Yes	No	N/a
	They are valued at fair value except where they qualify as basic financial instruments.
POUCIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSEABOVE

Note 3 Analysls of ineorne R•¥lrl¢l•d InMm• D•S1orl•d lun fund• T•1 lund8 PF+rar DonatlonB and logaEles: Donations aThJ 9ft3 General granls kvovwjed by g¢)vemmenllother 3.867 260.000 263.867 10.463 260.IKIO 263.6B7 10,463 Charftable a¢tl¥lt1. North YO5re Cwn Councll Hamt4eton Oistri¢i Coundl Rlchmondshlre D¢5tricl Council Two Rhlin Commun Foundalp)n ChFldr8n In Ne8d Lolle Euro an SOCI Fund Broadacres Rank Fou NAVCA Tesco GrourHJ%wrks 66.124 21.10 9.980 16.874 13.493 10,260 5.959 66.124 21,100 43,317 16,874 13,490 10.260 5.959 2,498 16.666 31.845 7,945 tion 5,069 3.000 500 5,089 3,000 soo 1,IXJO User contribunS Cfmmuni Wheels 2 Work User Income cr$ Res ilè FAtbn Volunteer Mi Asc Iwjmè 3.347 30.715 15 1.547 2.374 3.347 .715 15 1,547 2.374 191.354 33.962 9.51 3,011 Tolal Other tradlrKJ a¢llvl¢lg3- Fundraisin Incomo I COMM10ned ServThs ed salesl Insuwartce rewve 560 5.434 4.800 5.434 Incom• from Investments: Inleresl incc¥ne Rental arKI1gas¥i 2.892 2.892 1,083 Totsl 1892 1892 1.083 Mat•rlal It•m of Ineam• T)lal Oth•r. Gain on IJsp(l ofa pmgramme relaled iwesl TOTAL INCOME 107 CC17a (Excell 05111)12021

				Description	Description	Description		This year	Last year
								E	E
Government	grant	1	NYCC Car Scheme					15,594	11,536
Government	grant	2	NYCC Respite Sitting					11,432	11,432
Government	grant	3	NYCC Stronger Communities						2,959
Government	grant	5	NYCC W2W						19,067
			NYCC Funding Covid -19					38,500
Government	grant	6	HDC Car Scheme					5,600	5,600
Government	grant	7	HDC RTAP					2,500	2,500
Government	grant	8	HDC Volunteering	Hambleion				3,000	3,000
Government	grant	9	HDC W2W					10,000	10,000
Government	grant	11	RDC RTAP					2,000	2,000
Government	grant	12	RDC W2W					7,980	5,000
Government	grant	14	National Lottery Awards		for AU			22,692	27,138
Government	grant	15	NaUonal Lottery Community			Fund			9,979
			Children in Need					13,490	11,120
			European Social Fund		Stepping Stones			5,958	7,945
			Broadacres						500
			Two Ridings Community		Foundation		Covid-19	2,000
			Two Rldings Community		Foundation		Stepping Stor	14,874
			Rank Foundation					12,317
			NAVCA					3,000
			Tesco					500
			Groundwork UK					1,000

							Basis of
	Raising funds		Activity 1	Activity 2	Activity 3	Grand total	allocation
Support cost exam les Governance							ascribe method
Charitable Activity
Fundraising Activity
Generating Voluntary
Income
Other
Total
Please provide details	ofthe	accounting	policy		NA - Not	activity based
adopted for the apportionment		ofcosts	between
activities and any estimation		techniques	used to
calculate their apportionment.

						This year	Last year
							K
Salaries	and wages					114,634	88,480
Social security		costs
Pension	costs	(deRned contribution	scheme)			5,404	8,574
Other employee		beneRts
National	Insurance					6,762	6,300
				Total staff costs		126800	103354
Please	provide	detailsofexpenditure	onstaff	workinforthe	None

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Note 19 Debtors and prepayments
Please complete this note ifthe charity has any
debtors orprepayments.
19.1 Analysis ofdebtors	Unrestricted	Restricted	Designated	Total this ear	Last year
Trade debtors	248				611
Prepayments and accrued income				8,344	9,502
Other debtors	8,592			8,592	10113

20.1Analysis ofcreditors
		Unrestricted	Restricted	Designated	Total	Total
		This year	This Year	This year	This year	Last year
		6				6
Trade Creditors
Accruals and deferred Income		36,112			36,112	18,400
	Total	36,112			36,112	18,400

Movement in deferred Income account	Movement in deferred Income account	Unrestricted	This Year	Last Year
Balance at the start otthe reporting	period	15069	15069	16,345
Amounts added In current period		33798	33798	15,069
Amounts released to income from	previous periods	-15069	-15069	16,345
Balance at the end ofthe reporting	period	33798	33798	15,069


Keyr R-	restricted	Income	funds, Including	special hosts, ofthe chsrltyl	D - Oeslgneled	funds; and UR - unrestrlsted		funds
					un					un
					balances					balances
			R,0or UR	Purpose and Restrictions	brought				Gains and	carried
					forward	Income	Expenditure	Transfers	losses	torward
Fund lmnms					E	E	E	6	6	6
				s orsve ay operasons
Hambleton	Community	AcUon	UR	where the funding has not been assigned loe restricted or	155,059	204,107	207,101			152,065
				sta ls io nvssiali s
June's legacy				Charity ss per the wishes otthe Isle Trustee of Hambieion						2M,000
				TotalFunds	155,059	464,107	207,101			412,065

Keyr R-	reslrlclsd	Income fu	nds, Including	special tr	usts, ofIhe chsrltyl D - D	esignated fund	s; and UR -	unressfcted fun	da
						ur1					urt
						balances					balances
			R, UR or D	Purpose and Restrlcdons		brought				Gains and	carried
Fund names						forward 8	Income 5	Expenditure l	Transfers	losses 5	hmvard 5
				Used for everyday opera8ons
Hambleton	Community	Action	UR	where Ihe assigned	funding has not been to a restricted or	153,379	198,211	196,531			155,059
				designated	fund.
					Tolalfunds	153 379	198211	196531			155 059

Note 27		Charity	funds (cont)	funds (cont)	funds (cont)
27.3 Transfers between funds
		Reason for transfer				and	where endowment				is converted	to income,	Amount
						le al		ower for its conversion
Between unrestdicted	and
restricted funds
Between endowment	and
restricted funds
Between endowment	and
unrestricted funds
27.4 Desi nated funds
Planned use						Pur	ose ofthe desi			nation			Amount
		June's Legacy											260,000
Funds have been designated by the trustees					to develop			capacity	within the organisation			and support
long-term projects that were of particular				interest		to June, over the course					ofthree financial years
~Capacity building
-scheduled updates and improvements				to IT	infrastructure			and hardware,			telephony
-creation and support	for	Business	Development			Officer		role
~yhheelSWwor project
-Ongoing support and	exploratory		work	regarding		delivery of compulsory				basic training
~Supported Volunteering		project
-Increased capacity to enable us to provide appropriate							levels of support			to all who want		to
volunteer
-Supporting increased	diversity of		volunteers,		and	ofvolunteering			opportunities