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2021-03-31-accounts

Pages
Trustees'
Annual
Report
2to3
Independent
Examiner's
Report
Statement of Financial Activities
Balance Sheet
Notes to the Accounts 7to 12
Detailed Statement of Financial Activities 13to 14

Statement ofFinancial Activit
for the year ended 31March
ies
2021
Unrestricted Restricted
funds funds Total funds Total funds
2021 2021 2021 2020
Notes E f.
Income and endowments
from;
Donations
and legacies
425 20,000 20,425 24,999
Charitable
activities
4,079 4,079 10,994
Other 24,694 24,694
Total 29,198 20,000 49,198 35,993
Expenditure
on;
Raising funds 612 612
Charitable
activities
828 24,217 25,045 44,568
Other 9,325 1,419 10,744 17,410
Total 10,765 25,636 36,401 61,978
Net gains on investments
Net income/(expenditure) 1.8,433 (5,636) 12,797 (25,985)
Transfers between
funds
Net income/(expenditure)
before other gains/(losses)
18,433 (5,636) 12,797 {25,985)
Other gains and losses
Net movement
in funds
18,433 {5,636) 12,797 (25,985)
Reconciliation offunds:
Total funds brought forward 4,730 {24,148) (19,41&) 6,567
Total funds carried forward 23,163 (29,784) (6,621) (19,418)
Cromer Community
Ass
Balance Sheet
at 31March 2021
ociation
CIO
Charity No. 1166014 2021 2020
Current assets
Cash at bank and in hand 12,638 6,621
12,638 6,621
Creditors: Amount
falling due within one year
10 (15,188) (18,187)
Net current liabilities (2,550) (11,566)
Total assets less current liabilities (2,550) (11,566}
Creditors: Amounts
falling due after more than one year
(4,071) (7,852)
Net liabilities excluding pension asset or liability (6,621) (19,418}
Total net liabilities (6,621) (19,418)
The funds ofthe charity
Restricted funds
Restricted
income funds
(29,784) (24,148)
(29,784) (24,148)
Unrestricted
funds
12
General funds 23,163 4,730
23,163 4,730
Reserves
Total funds (6,621) (19,418)

Fund accoun Fund accoun ting ting
Unrestricted funds These are available for use at the discretion ofthe trustees
in furtherance
of the
general objects ofthe charity,
Designated funds These are unrestricted
funds earmarked
by the trustees
for particular
purposes.
Revaluation funds These are unrestricted
funds which include a revaluation
reserve representing the
restatement
of investment
assets at their market values,
Restricted funds These are available for use subject to restrictions
imposed
by the donor or through
terms ofan appeal.
income
Recognition of Income is included
in the Statement of Financial Activities
(SoFA) when the charity
income becomes entitled to, and virtually
certain to receive, the
income and the amount
ofthe income can be measured
with sufficient
reliability,
Income with related Where income has related expenditure
the income and
reiated expenditure is
expenditure reported
gross in the SoFA.
Donations and Voluntary
income received
by way ofgrants, donations
and gifts is included in the
legacies the SoFA when receivable and
only when the Charity has
unconditional
entitlement
to the income.
Tax reclaims on Income from tax reclaims
is included
in the SoFA at the same time as the
donations and gifts gift/donation
to which
it relates.
Donated services These are only included
in income (with an equivalent
amount
in expenditure)
and facilities where the benefit to the Charity
is reasonably
quantifiable,
measurable
and
material,
Volunteer help The value of any volunteer
help received
is not included
in the accounts,
Investment income This is included
in the accounts when receivable,
Gains/(losses) on This includes
any gain or loss resulting
from revaluing
investments
to market
value
revaluation of fixed at the end ofthe year,
assets
Gains/(losses) on This includes
any gain or loss on the sale of investments.
investment assets

2 Statemen t ofFinancial Activities - prior y ear
Unrestricted Restricte
funds d funds Total funds
2020 202Q 2020
E E
Income and endowments from:
Donations and legacies 25,000 25,000
Charitable activities 10,994 10,994
Total 10,994 25,000 35,994
Expenditure on:
Charitable activities 943 43,625 44,568
Other 17,411 17,411
Total 18,354 43,625 61,979
Net income (7,36Q) (18,625} (25,985)
Net income before other
gains/{losses) (7,360) (18,625) (25,985)
Other gains and losses:
Net movement in funds (7,360) (18,625) (25,985)
Reconciliation offunds:
Total funds brought forward 12,090 (5,523} 6,567
Total funds carried forward 4,730 I24,148) (19,418)
3 Income from donations and legacies
Unrestricted Restricted Total Total
2021 2020
Grants received 20,000 2Q,OOO 19,999
Donations received 5,0QO
Sale ofcharity calendars 425
20,000 20,425 24,999
4 Income from charitable activities
Unrestricted Total Total
2021 2020
E
Events 4,079 4,079 10,994
4,079 4,079 10,994

5 Other incom e
Unrestricted Total Total
2021 2020
f E
Government Covid grants 24,694 24,694
24,694 24,694
6 Expenditure on raising funds
Unrestricted Total Total
2021 2020
Costs ofgenerating voluntary
income
Sale ofcharity calendars 612
7 Expenditure on charitable activities
Unrestricted Restricted Total Total
2021 2020
Expenditure on charitable
activities
Events 828 943
Property
improvements
24,217 24,217 43,625
Governance costs
24,217 25,045 44,568
8 Other expenditure
Unrestricted Restricted Total Total
2021 2020
Bank loan and overdraft
interest payable 1,419 1,419 2,998
Employee costs 4,303 4,303 6,919
Premises costs 2,438 2,438 2,243
General administrative costs 2,104 2,104 2,584
Legal and professional costs 480 480 2,666
9,325 1,419 10,744 17,410
9 Staff costs
Salaries and wages 4,303 6,919
4,303 6,919

10 Creditors:
amounts falling due within one year
2021 2020
Bank loans and overdrafts 3,490 3,489
Loans from trustees 11,698 14,698
15,188 18,187
11 Creditors:
amounts falling due after more than one year
2021 2020
Bank loans and overdrafts 4,071 7,852
4,071 7,852

Incoming
resources Resourc At 31
(including March
At 1April other
gains/losses
expende
d
2021
2020 )
Restricted funds;
Restricted income funds:
Property
improvements
(24,148) 20,000 (25,636) (29,784)
Total (24,148) 20,000 (25,636) (29„784)
Unrestricted funds:
General funds 4,730 29,198 (10,765) 23,163
Revaluation Reserves:
Total funds (19,418) 4S,198 (36,401

Not
13
es to the Accounts
Analysis ofnet assets between
funds
Unrestricted Restricte
Total
funds d funds
f. f
Net current assets 12,638 (15,188) (2,550)
Creditors due in more than one year and
provisions
(4,071) (4,071)
12,638 (19,259) (6,621)
14 Reconciliation ofnet debt
At 31
At 1April Cash March
2020 flows 2021
E f. f.
Cash and cash equivalents 6,621 6,017 12,638
6,621 6,017 12,638
Bank loans {11,341) 3,780 (7,561)
{11,341) 3,780 (7,561)
Net debt {4,720) 9,797 5,077

Unrestricted Restricted Total Total
funds funds funds funds
2021 2021 2021 2020
E f
Income and endowments from:
Donations and iegacies
Grants received 20,000 20,000 19,999
Donations received 5,000
Sale ofcharity calendars 425 425
425 20,000 20,425 24,999
Charitable activities
Events 4,079 4,079 10,994
4,079 4,079 10,994
Other
Government
Covid
grants 24,694 24,694
24,694 24,694
Total income and endowments 29,198 20,000 49,198 35,993
Expenditure
on:
Costs ofgenerating donations and
legacies
Sale ofcharity calendars 612 612
612
Total ofexpenditure on raising
funds
Charitable activities
Events 828 828 943
Property improvements 24,217 24,217 43,625
828 24,217 25,045 44,568
Total ofexpenditure
activities
on charitable 828 24,217 25,045 44,568
Other expenditure
Bank loan and overdraft interest
payable 1,419 1,419 2,998
1,419 1,419 2,998
Employee costs
Salaries/wages 4,303 4,303 6,919
4,303 4,303 6,919
Premises costs
Rates 788 788 581
Premises insurances 1,510 1,510 1,443
Other premises costs 140 140 219
2,438 2,438 2,243

Detailed Statement of F
General administrative
inancial Activities
costs,
including
depreciation
and
amortisation
Sundry expenses 158 158
Telephone,
fax and broadband
1,946 1,946 2,584
2,104 2,104 2,584
Legal and professional costs
Audit/Independent
examination
fees
480 480 180
Other legal and professional
costs
2,486
480 480 2,666
Total ofexpenditure
of
other costs 9,325 1,419 10,744 17,410
Total expenditure 10,765 25,636 36,401 61,978
Net gains on investments
Net income/(expenditure) 18,433 (5,636) 12,797 {25,985)
Net income/(expenditure)
other gains/(losses)
before 18,433 (5,636) 12,797 (25,985)
Other Gains
Net movement
in funds
18,433 (5,636) 12,797 {25,985)
Reconciliation
offunds:
Total funds brought
forward
4,730 (24,148) (19,418) 6,567
Total funds carried forward 23,163 (29,784) (6,621) (19,418)