Charity Registration No. 1169671
LANDPORT COMMUNITY HUB
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
BUSINESS ADVISORS & ACCOUNTANTS
One Bell Lane
Lewes
East Sussex
BN7 1JU
LANDPORT COMMUNITY HUB
CONTENTS
Page
Company information
1
Chair's report
Trustees' report
2 3-4
Independent examiner's report
5
Statement of financial activities 6
Balance sheet
7
Notes to the financial statements 8-16
LANDPORT COMMUNITY HUB
COMPANY INFORMATION
Trustees
Ms D Twitchen MBE
MrJLTait Mr N C Kortalla-Bird Ms P Campbell Ms W Baker Mr. | Campbell Ms E Clarke MrJ Herbert (Appointed 3 July 2024)
Charity number 1169671
Principal address 6 Horsfield Road Lewes BN7 2TA
Independent examiner
TC Group One Bell Lane Lewes
East Sussex BN7 1JU
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LANDPORT COMMUNITY HUB
CHAIR'S REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2024
At the end of the year 2023-4 we have continued to move forward with engaging with new hirers and can offer a broader range of activities from the Hub.
Partnership working with the organisations that hire the Hub has enabled several funding bids to be made for the year ahead, for the Community Garden buildings working with Lewes Little Gardens, for playschemes and healthy eating initiatives with the Landport Residents’ Association and for a complete refurbishment of the central area of the building with the Youth Group and Dance Academy. We should be able to report back on these and other partnership projects in the next report.
It is encouraging to see a continued gradual building of positive news about finances, due to increased hires and increased grant funding.
Thanks go as always to all of our dedicated trustees, volunteers and the staff of the various organisations who meet at the Hub for all of their hard work.
It continues to be a pleasure to be able to visit the building at almost any time of the week and see it in use with all the activities that are going on.
Ms D Twitchen MBE
Chair
Date: 4 July 2025
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LANDPORT COMMUNITY HUB
TRUSTEES' REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2024
The trustees present their annual report and financial statements for the year ended 30 September 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's [governing document], 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 applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).
Objectives and activities The Charity has been established to provide and manage a community building to give the opportunity for educational, social, sports and leisure activities to the residents of the Landport Estate and the surrounding town of Lewes, East Sussex.
The Hub building continues to provide home for several founder organisations, together with flexible availability for any and all community and local groups who would like to hire it for events. The founder organisations are a registered charity which runs a nursery specialising in providing for children with additional needs, a CIC which provides dance lessons and opportunities for all, making it possible for children from low income families to realise their dance aspirations in a family atmosphere with plenty of pastoral support and a youth group currently supported by the local authority to give provision to young people with substantial and significant additional challenges, which is associated with a charity set up to help realise this provision.
Additional groups also using the building, include fitness and sports groups such as Bounce Fit, a Move-it group for fitness for all and a local Table Tennis Club, together with social groups such as a group food Co-Op and a Repair Cafe. There are also a number of one off cultural, arts and social events aimed at including all in the local area. The Hub is also the local polling station for local and national elections.
The trustees have considered the Charity Commission’s guidance on public benefit, including the guidance ‘public benefit; running a charity (PB2)’
Achievements and performance Having fully re-opened the building following the pandemic, the Hub Trustees have been working on developing forward planning for the charity and towards this end have appointed an administration officer to assist in working towards achieving national charity standards, organising fundraising and working up with the trustees a full set of regularly reviewed and revised policies for the charity.
Alongside this work, trustees are also continuing to try to increase the hiring out of the Hub and to plan improvements for the building, to make it more accessible to all.
Financial review
The results for the financial year are shown in the Statement of Financial Activities on page 5, the Trustees consider the unrestricted funds deficit in the year to be acceptable.
Structure, governance and management The charity is a charitable incorporated organisation (CIO) registered on 14 October 2016.
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LANDPORT COMMUNITY HUB
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
The trustees who served during the year and up to the date of signature of the financial statements were: Ms D Twitchen MBE
Mr JL Tait
Mr N C Kortalla-Bird
Ms P Campbell
Ms W Baker
Mr. | Campbell Ms E Clarke MrJ Herbert
(Appointed 3 July 2024)
Staffing The trustees have continued to employ a building supervisor. As part of the development of the charity the two further employees taken on in the previous financial year have been kept in post as their initial appointments have proved very positive for the charity. A self-employed gardener now works year round at the Community Garden, and links between the local Foodbank and the Hub continue to go from strength to strength. A self-employed Admin Officer has also proved to be a positive addition, working on fundraising, planning, policy revision and bookkeeping for the trustees.
Trustees
The trustees have met regularly throughout the reporting year both in person and via electronic means, and communicated regularly on day to day topics via email and telephone between meetings.
The trustees look forward to a further year of positive and inclusive work with and for the local community around the Landport Hub Building.
The trustees’ report was approved by the Board of Trustees.
Ms D Twitchen MBE
Trustee
4 July 2025
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LANDPORT COMMUNITY HUB
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF LANDPORT COMMUNITY HUB
| report to the trustees on my examination of the financial statements of Landport Community Hub (the charity) for the year ended 30 September 2024.
Responsibilities and basis of report As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, | report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement | have completed my examination. | confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1 accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or 2 ~ the financial statements do not accord with those records; or 3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. 4 the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
N Rawson FCA
TC Group
One Bell Lane Lewes East Sussex BN7 JU
Dated: 11 July 2025
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LANDPORT COMMUNITY HUB
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2024
----- Start of picture text -----
Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2024 2024 2024 2023 2023 2023
Notes £ £ £ £ £ £
Income from:
Donations and legacies 2 7,453 50,719 58,172 6,592 20,025 26,617
Other trading activities 3 16,889 - 16,889 15,519 - 15,519
Investments 4 57 - 57 90 - 90
Total income 24,399 50,719 75,118 22,201 20,025 42,226
Expenditure on:
Charitable activities 5 22,615 40,890 63,505 13,298 17,801 31,099
Other expenditure 10 6,331 1,382 7,713 7,948 - 7,948
Total expenditure 28,946 42,272 71,218 21,246 17,801 39,047
Net income/(expenditure) and
movement in funds (4,547) 8,447 3,900 955 2,224 3,179
Reconciliation of funds:
Fund balances at 1 October
2023 31,716 13,071 44,787 30,761 10,847 41,608
Fund balances at 30
September 2024 27,169 21,518 48,687 31,716 13,071 44,787
The statement of financial activities includes all gains and losses recognised in the year. All income and
expenditure derive from continuing activities.
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LANDPORT COMMUNITY HUB
BALANCE SHEET
AS AT 30 SEPTEMBER 2024
2024 2023 Notes £ £ £ £ 12 190,000 190,000 17,282 18,422 14 (5,041) (4,805) 12,241 13,617 202,241 203,617 15 (153,554) (158,830) 48,687 44,787 16 21,518 13,071 27,169 31,716 48,687 44,787
Fixed assets Tangible assets
Current assets Cash at bank and in hand
Creditors: amounts falling due within one 14 year Net current assets Total assets less current liabilities Creditors: amounts falling due after more than one year 15
Net assets The funds of the charity Restricted income funds Unrestricted funds
The financial statements were approved by the trustees on....
we
Ms D Twitchen MBE
Trustee
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LANDPORT COMMUNITY HUB
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
1 Accounting policies
Charity information Landport Community Hub is a Charitable Incorporated Organisation (CIO) registered on 14 October 2016.
1.1 Accounting convention The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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 2019). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3. Charitable funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and usesofthe restricted funds are set out in the notes to the financial statements.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
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LANDPORT COMMUNITY HUB
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
1 Accounting policies
(Continued)
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
1.5 Expenditure Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
1.6 Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Freehold land and buildings
not depreciated
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7. Impairment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
1.8 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
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LANDPORT COMMUNITY HUB
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
2 Income from donations and legacies
----- Start of picture text -----
Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2024 2024 2024 2023 2023 2023
£ £ £ £ £ £
Donations and gifts 7,453 - 7,453 6,592 - 6,592
Grants - 50,719 50,719 - 20,025 20,025
7,453 50,719 58,172 6,592 20,025 26,617
3 Income from other trading activities
Unrestricted Unrestricted
funds funds
2024 2023
£ £
Letting and licensing arrangements 16,889 15,519
4 Income from investments
Unrestricted Unrestricted
funds funds
2024 2023
£ £
Interest receivable 57 90
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LANDPORT COMMUNITY HUB
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
5 Expenditure on charitable activities
2024 2023 £ £ Direct costs Maintenance 20,142 8,460 Foodbank 19,998 9,341 40,140 17,801 Share of support and governance costs (see note 6) Support 23,365 13,298 63,505 31,099 Analysis by fund Unrestricted funds 22,615 13,298 Restricted funds 40,890 17,801 63,505 31,099 Support costs allocated to activities 2024 2023 £ £ Light and heat 4,730 3,064 Water 295 531 Maintenance 1,329 2,544 Insurance 420 922 Cleaner 4,135 4,083 Licenses 296 264 Garden 30 - Administration officer 11,008 870 Governance costs 1,122 1,020 23,365 13,298 Analysed between: Charitable activities 23,365 13,298
Analysis by fund Unrestricted funds Restricted funds
6 Support costs allocated to activities
Administration officer Governance costs
Analysed between: Charitable activities
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LANDPORT COMMUNITY HUB
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
7 Net movement in funds
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial statements
2024 2023 £ £ 1,122 1,020
8 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
Expenses totalling £546 (2023 - £6,800) were reimbursed to Trustees for garden expenditure and works to the Hub.
9 Employees
The average monthly number of employees during the year was:
2024 2023 Number Number - - whose annual remuneration was more than £60,000. Unrestricted Restricted Total Unrestricted Restricted Total funds funds funds funds 2024 2024 2024 2023 2023 2023 £ £ £ £ £ £ 6,331 1,382 7,713 7,948 - 7,948
Total
There were no employees whose annual remuneration was more than £60,000.
10 Other expenditure
Mortgage interest
11 Taxation
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
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LANDPORT COMMUNITY HUB
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
12 Tangible fixed assets
Freehold land and buildings £ Cost At 1 October 2023 190,000 At 30 September 2024 190,000 Carrying amount amount At 30 September 2024 190,000 At 30 September 2023 190,000 13. ~_Loans andLoans and and overdrafts 2024 2023 £ £ Bank loans 158,595 163,635 Payable within one year 5,041 4,805 Payable after one year 153,554 158,830 The long-term loans are secured by fixed charges over the freehold property. 14 Creditors: amounts falling due within one year 2024 2023 Notes £ £ Bank loans 13 5,041 4,805 15 Creditors: amounts falling due after more than one year 2024 2023 Notes £ £ Bank loans 13 153,554 158,830
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Cost
At 1 October 2023
At 30 September 2024
Carrying amount amount
At 30 September 2024
At 30 September 2023
13. ~_Loans andLoans and and overdrafts
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LANDPORT COMMUNITY HUB
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
16 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
Movement in funds Movement in funds Balance at Incoming Resources Balance at Incoming Resources Balance at 1 October resources expended 10October'§ resources expended 30 2022 2023 September 2024 £ £ £ £ £ £ £ Click 2,516 - (1,660) 856 - - 856 Loft 1,509 - - 1,509 - (1,509) - Garden 517 3,700 (6,800) (2,583) 26,650 (17,048) 7,019 Lottery 3,991 - - 3,991 - - 3,991 Playscheme 741 - - 741 - - 741 Sussex (1) 1,402 - - 1,402 - - 1,402 Sussex (2) 302 - - 302 - - 302 ESCC Grant 6 16,325 (9,341) 6,990 16,814 (19,998) 3,806 Mortgage (137) - - (137) 1,519 (1,382) - Professional fees - - - - 750 (750) - Maintenance - - - - 4,986 (1,585) 3,401 10,847 20,025 (17,801) 13,071 50,719 (42,272) 21,518
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LANDPORT COMMUNITY HUB
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
16 ~—- Restricted funds
(Continued)
Click A group based at the Hub for 18-25 year olds by local youth leaders.
Loft Renovations of the loft area, including putting stairs up, setting out storage areas and creating a new room on the landing below the loft.
Garden
The Community Garden, run by the Hub, includes payment of the gardener and all expenses related to running the garden.
Lottery Redecorating and improving the hall at the Hub, including building storage cupboards and padding insulation panels to the walls. Also to create a dance studio area.
Playscheme Play scheme run for under 5s at the Hub in summer holidays.
Sussex 1 and 2 ESCC
Continual support of the local Foodbank.
Mortgage Used to cover the financial costs of long term borrowing.
Professional fees Used to cover fees paid for the scrutiny of the financial statements.
Maintenance Used for both day to day and project related maintenance expenses.
- Analysis of net assets between funds
At 30 September 2024:
Tangible assets Current assets/(liabilities) Long term liabilities
Unrestricted Restricted Total funds funds 2024 2024 2024 £ £ £ 190,000 - 190,000 (9,277) 21,518 12,241 (153,554) - (153,554) 27,169 21,518 48,687
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LANDPORT COMMUNITY HUB
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- Analysis of net assets between funds
At 30 September 2023:
Tangible assets Current assets/(liabilities) Long term liabilities
(Continued) Unrestricted Restricted Total funds funds 2023 2023 2023 £ £ £ 190,000 - 190,000 546 13,071 13,617 (158,830) - (158,830) 31,716 13,071 44,787
18 ~—Related party transactions
There were no disclosable related party transactions during the year (2023 - none).
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