# **CHINLEY, BUXWORTH & BROWNSIDE COMMUNITY ASSOCIATION ANNUAL REPORT FOR YEAR ENDED 31[st] MARCH 2023**
## **CHARITY NO: 1165104**
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**Chinley, Buxworth & Brownside Community Association**
## **Report of the Trustees for the Year Ended 31st March 2023**
The trustees present their report with the financial statements of the charity for the year ended 31st March 2023. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Registered Charity number**
1165104
## **Principal address**
21 Lower Lane Chinley High Peak Derbyshre SK23 6BE
## **Trustees**
Mr Richard Winterbottom, Chair Mr Philip Manford, Vice-Chair Mr Mark Connolly Mrs Hayley Lever Mrs Linda Page Professor Carolyn Wilkins (wef 15[th] July 2023)
## **Independent examiner**
ABS Accountancy Ltd 10 Fairfield Road Buxton SK17 7DW
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity.
## **Risk management**
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
Approved by order of the board of trustees on 29[th] November 2023 and signed on its behalf by:
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## **Chinley, Buxworth & Brownside Community Association**
## **Annual Report of the Trustees**
## **Introduction**
This year the Community Association has been operating at the levels it was before the pandemic. The centre is back to full use with a wide range of activities and events taking place. Our committee has continued to grow and we have been able to hold our regular meetings in the centre. Our long awaited new building no longer seems like a dream as the funding we have received leaves a shortfall which we are confident will we find before the end of the year.
## **Events and Activities**
A full programme of events and activities is once again in place with people of all ages using the centre. Our website has been updated to make it much more accessible providing news and a clearer calendar of events.
Our annual summer fete was brought forward to coincide with the Queens Platinum Jubilee celebrations. Once again it was a very successful event providing live music, games and activities for children and the ever popular bar and barbecue.
Our main weekly events, Coffee Morning and Friday Friends. have continued to grow. The menu on a Wednesday has developed beyond coffee and cake with bacon butties coming highly recommended. In addition to an afternoon of games, music, tea and cake, Friday Friends has arranged coach trips for a Christmas meal and to local places of interest.
## **Finance**
Income from use of the centre means that the charity remains in a good financial position.
## **Building**
Every year we are amazed that the centre which was built in the seventies with a 25 year lifespan is still standing. It continues to be patched up but we are more confident than ever that we will be able to replace it. Our relationships with the Lottery and other funders are very positive and in the early part of this coming year we expect to receive confirmation that our major bids have been successful.
## **Conclusion**
This is my final year as Chair of the Community Association.
The last couple of years have been challenging as we worked hard to keep things running through the pandemic and then to welcome back our groups to the centre. They have also been the most exciting as we move closer and closer to a new building.
The continued development of the association and all the support and benefits it brings our community would not be possible without the hard work of the Trustees, committee members and other volunteers and I would like to thank everyone for all their support over the years.
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## **Chinley, Buxworth & Brownside Community Association**
## **Independent Examiner's Report to the Trustees of Chinley, Buxworth & Brownside Community Association**
I report on the accounts for the year ended 31st March 2023 set out on pages 6 to 13.
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year (under Section 144(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is required.
## **It is my responsibility to:**
- examine the accounts under Section 145 of the 2011 Act
- to follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) of the 2011 Act); and
- to state whether particular matters have come to my attention.
## **Basis of the independent examiner's report**
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view ' and the report is limited to those matters set out in the statements below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
- (1) which gives me reasonable cause to believe that, in any material respect, the requirements
- to keep accounting records in accordance with Section 130 of the 2011 Act; and
- to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Thomas Lowe ABS Accountancy Ltd 10 Fairfield Road Buxton SK17 7DW
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## **Chinley, Buxworth & Brownside Community Association**
## **Statement of Financial Activities (including Income and Expenditure account) for the year ended 31 March 2023**
|Income
Note
Donations and legacies
2
Charitable activities
3
Total Income
Expenditure
Charitable Activities
4
Other Expenditure
5
Net Income/Expenditure
Transfer Between Funds
Net Movement in Funds
Reconciliation of Funds
Total funds brought forward
Total Funds Carried Forward|**Unrestricted**
**Funds**
**£**
-
37,443
37,443
35,814
148
35,962
1,481
1,481
59,705
61,186|**Restricted**
**Funds**
**£**
2,641
10,253
12,894
11,463
-
11,463
1,431
1,431
13,405
14,836|**TOTAL**
**FUNDS**
**2022/2023**
**£**
**2,641**
**47,696**
**50,337**
**47,277**
**148**
**47,425**
**2,912**
**-**
**2,912**
**73,110**
**76,022**|**TOTAL**
**FUNDS**
**2021/2022**
**£**
21,372
27,857|
|---|---|---|---|---|
|||||49,229|
|||||37,989
725|
|||||38,714|
||||||
|||||10,515|
|||||-|
|||||10,515|
|||||62,595|
||||||
|||||73,110|
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## **Chinley, Buxworth & Brownside Community Association**
## **Balance sheet as at 31 March 2023**
|**Note**
**FIXED ASSETS**
Electrical Equipment
1
**CURRENT ASSETS**
Debtors & Prepayments
8
Stock
Cash at bank and in hand
**CURRENT LIABILITIES**
Creditors: amounts falling
due in less than one year
9
**NET ASSETS**
**The funds of the charity:**
Restricted Income Funds
6
Unrestricted Income Funds
7
Total charity funds|**31/03/2023**
**£**
**-**
**-**
**2,289**
**52**
**82,163**
**84,504**
**7,236**
**7,236**
**77,268**
**16,082**
**61,186**
**77,268**|**31/03/2022**
**£**
**-**|
|---|---|---|
|||**-**
**1,875**
**-**
**73,606**|
|||**75,481**
**2,371**|
|||**2,371**|
|||**73,110**|
|||**13,405**
**59,705**|
|||**73,110**|
The financial statements were approved by the Board of Trustees on 29[th] November 2023 and were signed on its behalf by:
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**Chinley, Buxworth & Brownside Community Association**
## **Notes to the accounts for the year ended 31 March 2023**
## **1. Accounting Policies**
## a. Basis of Preparation
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102))and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. The trustees have a reasonable expectation that the charity has adequate reserves to continue in operational existence for the foreseeable future. Accordingly the trustees continue to adopt the going concern basis in the preparation of the accounts.
## b. Income Recognition
Income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
## c. Expenditure Recognition
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis.
## d. Depreciation
Depreciation is provided on fixed assets other than freehold property in order to write off the cost of those assets over their expected economic lives. This is on a straight-line basis. The rate of depreciation used is:
Electrical Equipment – 5 Years
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## **Chinley, Buxworth & Brownside Community Association**
## **1. Fixed Asset Schedule**
|**Cost**
at 31/03/2022
Additions
at 31/03/2023
**Depreciation**
at 31/03/2022
Charge for the year
at 31/03/2023
**Net Book Value**
**at 31/03/2023**
at 31/03/2022|**Electrical**
**Equipment**
**£**
8,384
-
8,384
8,384
-
8,384
**-**
-|**Total**
**£**
8,384
-|
|---|---|---|
|||8,384|
|||8,384
-|
|||8,384|
||||
|||**-**|
||||
|||-|
## **2. Analysis of Donations & Legacies Income**
||||||**Total**|**Total**|
|---|---|---|---|---|---|---|
|||**Unrestricted**|
**Restricted**||**funds**|**funds**|
|||**funds**|**income funds**||
**2022/23**|**2021/22**|
|||**£**||**£**|**£**|**£**|
|Donations and gifts||||||100|
|General grants provided by government/other charities||||2,641|
**2,641**|21,272|
|**Total**||||**2,641**|
**,641**|21,372|
|**. Analysis of Charitable Activities**|**Income**||||||
||||**Total**||||
||**Unrestricted**|**Restricted**|**funds**|**Total funds**|||
||**funds**|**income funds**|**2022/23**|**2021/22**|||
||**£**|**£**|**£**|**£**|||
|Booking Fees|10,420||**10,420**||8,568||
|Fete & Christmas Market Income|5,656||**5,656**||5,078||
|Cinema Income|378||**378**||615||
|Swimming Income|16,696||**16,696**||8,651||
|Bookswap Income|4,190||**4,190**||2,032||
|Friday Friends Income||9,743|**9,743**||628||
|Other Sporting Activities|||**-**||81||
|Other Income|103|510|**613**||2,204||
|**Total**|**37,443**|**10,253**|**47,696**|
27,857|||
## **3. Analysis of Charitable Activities Income**
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## **Chinley, Buxworth & Brownside Community Association**
## **4. Analysis of Charitable Activities Expenditure**
|Fete & Christmas Market Expenses
Cinema Expenses
Swimming Expenses
Christmas Lunch Expenditure
Bookswap Expenditure
Friday Friends Expenses
Other Activities & Booking Costs
Postage, Printing & Stationery
Rent
Utilities
General Insurance
Repairs & Renewals
Cleaning & Caretaking
Equipment
Grants Paid
Website Development
Other Expenditure
**Total**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Total**
**funds**
**2022/23**
**Total funds**
**2021/22**
**£**
**£**
**£**
**£**
2,666
-
**2,666**
1,422
33
-
**33**
169
14,749
-
**14,749**
8,987
342
550
**892**
723
1,010
-
**1,010**
762
9,030
**9,030**
330
-
1,770
**1,770**
494
416
-
**416**
208
12
-
**12**
12
3,885
-
**3,885**
3,378
498
-
**498**
344
615
113
**728**
1,085
9,177
-
**9,177**
8,532
362
-
**362**
1,070
-
-
**-**
9,400
1,400
-
**1,400**
-
649
-
**649**
1,073|
|---|---|
||**35,814**
**11,463**
**47,277**
37,989|
## **5. Analysis of Other Expenditure**
|**. Analysis of Other Expenditure**||
|---|---|
|Accountancy Fees
Depreciation
Bad Debts Written Off
**Total**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Total funds**
**2022/23**
**Total funds**
**2021/22**
**£**
**£**
**£**
**£**
100
0
**100**
100
0
0
**0**
625
48
0
**48**
0|
||**148**
**0**
**148**
725|
## **6. Analysis of movement in Restricted Funds**
|Defibrillator Fund
Building Fund
Musical Memories
Citizens Advice
Friday Friends
Christmas Lunch
**Total**|**Balance at 31st**
**March 2022**
**Income**
**Expenditure**
**Balance at**
**31st March**
**2023**
**£**
**£**
**£**
**£**
102
400
113
389
12,419
1,601
-
14,020
586
846
770
662
-
1,000
1,000
-
298
9,743
9,030
1,011
-
650
650
-|
|---|---|
||**13,405**
**14,240**
**11,563**
**16,082**|
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## **Chinley, Buxworth & Brownside Community Association**
## **Description, nature and purposes of the Restricted Funds**
## **Name of Fund**
Defibrillator Fund
Building Fund
Musical Memories
This fund was set up in order to raise money to place defibrillators around the Chinley, Buxworth and Brownside area to be used in an emergency. Funded by donations from the community and local businesses.
The Building fund is specifically set up towards contributing to the cost of replacing the existing building. Income this year is from sales and donations.
Musical Memories is a funded through Derbyshire County Council and provides musical therapy for local people suffering from Dementia.
Citizens Advice A fund set up to provide the community to the Citizens Advice bureau at the Community Association building once a month.
Friday Friends An activity whose surplus have been set aside for the development of the group. Christmas Lunch A Christmas lunch has been provided each year for the older residents of the village.. Grants are received from the local authorities.
## **7. Analysis of movement in Unrestricted Funds**
|General Fund
**Total**|**Balance at 31st**
**March 2022**
**Income**
**Expenditure**
**Balance at**
**31st March**
**2023**
**£**
**£**
**£**
**£**
59,705
37,443
35,962
61,186|
|---|---|
||**59,705**
**37,443**
**35,962**
**61,186**|
## **8. Analysis of Current Assets**
|Trade Debtors
Stock
Prepayments & Accrued Income
**Total**|**As at 31st**
**March 2023**
**As at 31st**
**March 2022**
**£**
**£**
**1,511**
**1,075**
**52**
**-**
**778**
**800**|
|---|---|
||**2,341**
**1,875**|
## **9. Analysis of Creditors**
|Trade Creditors
Payments in Advance
Key Deposits
**Total**|**As at 31st**
**March 2023**
**As at 31st**
**March 2022**
**£**
**£**
**4,119**
**1,624**
**3,089**
**719**
**28**
**28**|
|---|---|
||**7,236**
**2,371**|
## **10. Corporation Tax**
The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.
## **11. Trustee remuneration & expenses, and related party transactions**
One Trustee holds paid employment with the charity; however, the board believes this does not affect his integrity as a trustee. No trustee has receive remuneration or expenses for their role as trustees.
The average number of staff employed during the period was 1. There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.
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