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2021-03-31-accounts

Contents Page
Trustees'
Annual
report
Independent
Examiner's
Report
Statement of Financial Activities
Statement offinancial position
Notes to the Financial Statements 9-18

The main actlvi(les for public beneflf Isto:
(a) provide a safe, warm and welcoming
environment
and offer public
facifitles that are modern,
clean and environmentally
susiainable;
(b) promote the avafiabiliiy
ofclasses for further education,
Summary ofthe main relaxation,
personal
well-being,
and social and emotfonal
support;
activgles undertaken
for the
public benefit
fn relation to
these obJects (include within
this section ths statutory
(c) provide a subsldlssd
lunch club (currently suspended
due to
kitchen refurbishment
as ofJanuary 20tg) primarily
for the
socially isolated and lonely residents
who live locally;
declaration
that trustees
have
had regard to the guidance
Issued by the Charity
(d) bring together
in conference representatives
ofvoluntary
organisation,
Government
departments,
statutory
authorities
and
Individuals;
Commfsslon on pubfic
benefft) (e) arrange and provide
for, either alone orwith others, the holding of
exhibitions,
meeting,
lectures, seminars
and training courses;
(f) cofiect and disseminate
Information
on all matters
relating to its
objects and to exchange such information
with other bodies
having
similar obJects;
(g) raise funds and Invite or receive donations
and contributions
for
the furtherance
ofthe Centre's facfiitles and offerin s
Summary of the main Havant Borough Council has continued
to maintain
this rather old
achievements
ofthe charity
during the year
building to a good standard
and during the year the following repairs
have been carried out:
Repairs to front elevation
by replacing the roiten panels with grey
cladding.
Installa(lon ofa French drain to the rear ofthe property.
The Association
Isgrateful
to I-lavant Borough Council for keeping the
building
repaired
and maintained.
WACA CIO is still In a contract between
Newlands
Parish Councit and
Grafnger PLC to manage the accounfing,
bookings
and cleaning ofthe
temporary
community
facfiiiy know as Newlands
Communiiy
Hall.
This financial year commenced
with the Centre
fn lock-down
and
remained
ctosed unfil 1"September 2020. Afi staff were placed on
fiexlble furlough
and only worked for essential day-to-day
maintenance
and accounting.
Curing this time, building
maintenance
had to be carried out and Trustees
took the opportunliy
to refurbish
the building
in its entirety.
This proved
very beneficial when we reopened as the premises were declared a
Covid Safety Environment'
due to the deep cleaning that had taken
place.
WACA reopened
in September
and October but some staff were stfit flexl
furloughed
as bookings were slow to return, so a skeleton opening
schedule was introduced.
Another
lockdown
during
November
reopened
on 1s December but only managed 3weeks trading. Christmas
closure
and another lockdown
In January
meant we dldn't trade ihe remainder
of
the financial year.
TAR

31.03.21 31.03.20
Unrestricted Restricted Total Total
funds funds funds funds
Notes E E E E
Income and endowments from:
Donations
and legades
76,215 75,215 38,349
Charitable
activities
22,090 22,090 133,843
Other trading
activities
1,418 1,418 1,474
investments 14 14 47
Other 7,638
Total Income and endowments 98,737 ~98737
Expenditure
on:
Raising funds 183
Charitable
acbvfBes
123,987 123,987 116,226
Total expenditure ~123987
Net Incomel (expenditure) 25,250 25,260 62,943
Transfers
between funda
Net movement
In funds
16 25.250 26,260 62,943
Recondgatlon
offunds:
Total funds brought
forward
16 220,422 6,192 225,614 182,871
Total funds carried forward 5,192 ~200 364

ASAT31MARCH 2021
Notes 2021f 2020f
Fixed assets
Tangible assets 12 114,581 101,379
Investments 15 3 3
114,584 101,382
Current Assets
Stocks 250 250
Debtors 13 3,148 9,151
Cash at bank and in hand 87,915 123,537
91,312 132,938
Creditors: amounts falling due within 44 5555 8,706
one year
Net current assets I(liabilities) 85,780 124,232
Total assets less current liabilities 200,364 225,614
Charity Funds
Unrestricted
funds
16 195,172 220,422
Restricted funds 16 5,192 5,192
Total charity funds/deficit 200,364 225,614

Income fr om donations
and legacies
2021 2020
E
Donations received 1,583 474
Granis (non excepUonalj 34,800
COVID 19 related grants 1,275
75,215 36,349

Income from charita ble
activities
2021 2020
E E
Room snd equipment hire 21,870 126,599
Rent ofbsr 3,600
Membership
Income
5 820
Lunch Club income 80
Catering
and Kitchen
income 335 3,024
22,090 133,843

Income from other trading
activiti
es
2021 2020
E E
Fundralsing
events
332
Recharge ofexpenses to Newlands Community
Centre 1,068 125
Sundry income 18 445
1,418 1,474
AU income from other trading actMUes was attributable to unrestricted
funds.
income from Investments
2021 2020
E F.
Interest receivable 14 47

6 Other Income
2021f 2020
F.
Wages recharged
to
WACO Enterprises Ltd 7,638
7,638
AU other Income was attributable to unrestricted funds.
7 Raising funds
2021f 2020f
Fundralslng
expenses
183
AU ofthe above costs were attributable to unrestricted funds.
8 Analysis ofexpenditure on charitable activities
2021f 2020f
Staff costs 47,298 68,078
Rates snd water 487 1,239
Insurance 1,197 1,110
Light and heat 3,769 5,928
Telephone 958 732
Rscydlng
and waste
cogection 1,189 1,989
Maintenance,
repairs
and renewals 10,765 11,831
Maintenance,
repairs
and renewals -exceptional 32,960
PrlnUng,
postage and
stationery 670 1,149
ITsupport
and computer
running expenses 1,262 1,387
Legal and professional fees 1,805 1,456
Ucences snd subscriptlons 1,020 1,578
Sundry expenses 29 155
Catering
and kitchen expenses
108 1,364
Advergsing
&promotional
expenses 181
Bar rental 1,350
Accountancy 1,110 1,146
Depredation 19,227 15,434
Bank charges 138 120
123,987 116,225

The number oftrustees The number oftrustees that hsd expenses that hsd expenses that hsd expenses reimbursed by the energy In ths year was 1 (2020:1). In ths year was 1 (2020:1).
Expenses reimbursed wore as follows:
2021 2020
E 6
Advertising
&promotional
expenses 59
Maintenance,
repairs
and renewals 1,038 67
Catedng snd kitchen expenses 362
Sundff expenses 150
1,038 638
11 Staffcosts and employee benefits
Tits total staff costs and employees benefit's was ss follows:
2021f 2020f
Wages and salaries 47,290 67,948
GratuUles 6 128
47,295 68,076
2021 2020
Number ofemployees
Full time equivalent

Tangible Sxed assets
Fixtures, fittings
and equipmentf Total
f
Cost or valuation
At 1 April 2020 128,407 128,407
Additions
in period
32,429 32,429
Dlsposals
In period
At 31 March 2021 160,836 160836
Depreciation
At 1 April 2020 27,028 27,028
Charge for period 19,227 19,227
Eliminated
In respect ofdisposals
At 31 March 2021 46,255 ~46255
Net book value
At 31 March 2021 114551 114,681
At 31 March 2020 151,375 101,379
Debtors: amounts
f
alling due within one year
2021f 2020f
Trade debtors 1,642 5,408
Prepayments 1,194 2,468
Accrued Income 311 1,275
3,148 9,151
Creditors: amounts falling due within one year
2021f 2020f
Trade creditors 2,378 3,614
Accruals and deferred income 2,949 3,980
Other tax and social security 206 1,112
5,532 8,706

Turnover
2021 2020
6 6
136 29,160
Cost ofsales 1,629 19,383
Gross profit 1,493 9,777
Administrative expenses 1,785 6,137
Profit before taxation 3,278 3,640
Tax on profit 532 783
Profit for the financial year 2,746 2,857
Profit/(loss) reserves brought forward 6,825 3,968
Distributions to parent charity under gift aid
Profit/(loss) reserves carried forward 4,079 6,825

2021 2020
6
Rent received
Wages recharged
Donations
received
to WACO Enterprises Ltd 3,600
7,638
Bar hire paid to WACO Enterprises 1,360