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← St John's Deaf Community Centre

2024-05-04-accounts

St John's Deaf Community Centre

Registered Charity No. 1170545
Company Number 08594337

TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 04 MAY 2024

CONTENTS

Page

1 Legal and Administrative Details
2-3 Independent Examiner's report
4 Balance Sheet
5 Statement of Financial Activities
6 - 12 Notes to the Accounts

St John's Deaf Community Centre

Registered Charity No. 1170545
Company Number 08594337
ORGANISATIONAL PROFILE
FOR THE YEAR ENDED 04 MAY 2024

TRUSTEES

Matthew Banks Catherine Drew Jeffery Drew Aaron Miller REGISTERED OFFICE: St John's Deaf Community Centre 258 Greenlanes Manor House London N4 2HE BANKERS: HSBC Bank 1 The Town Enfield London EN2 6LD ACCOUNTANTS: Charles Osei, BSc (Hons), MSc, ACIE, AFA, ATA, MCIPP Flat 3, 11 Rochdale Way, Deptford London SE8 4LY

Page 1

St John's Deaf Community Centre

Registered Charity No. 1170545

Company Number 08594337

INDEPENDENT EXAMINER'S REPORT ON THE FINANCIAL STATEMENTS TO THE TRUSTEES OF ST JOHN'S DEAF COMMUNITY CENTRE

I report on the financial statements for the year ended 04 May 2023 set out on pages 4 - 10.

This report is made solely to the Trustees of St John's Deaf Community Centre, as a body, in accordance with regulations made under section 145 of the Charities Act 2011 and Charity SORP . My work has been undertaken so that I might state to the Trustees matters I am required to state to them in an Independent Examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and Charity's trustees for my independent examination work, for this report, or for the statement I have given below.

Respective responsibilities of Trustees and independent examiner

As charity trustees of the company (and also its directors for the purposes of the company law) and for the purposes of charity law, are responsible for the preparation of the financial statements, in accordance with requirements of the companies Act 2006 ("the 2006 Act"), the Trustees consider that an audit is not required for this year under section 144(2) of the Charites Act 2011 (the Act) and under Part 16 of the 2006 Act, and that an independent examination is needed.

I report in respect of my examination of the Charity's accounts carried out:-

b) follow the procedures laid down in the general Directions given by the Charity Commissioners under section 145(5)(b) of the 2011 Act; and

Basis of independent examiner's statement

Since the Charity's gross income does not exceed £250,000, your examiner must be a full member of Association of Charity Independent Examiners. I confirm that I am a full member of the Association of Charity Independent Examiners and qualified to examine the Accounts.

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 reports limited to those matters set out in the statement on the next page.

Page 2

St John's Deaf Community Centre

Registered Charity No. 1170545

Company Number 08594337

INDEPENDENT EXAMINER'S REPORT ON THE FINANCIAL STATEMENTS TO THE TRUSTEES OF ST JOHN'S DEAF COMMUNITY CENTRE

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

have not been met; or

Charles Osei, BSc (Hons), MSc, ACIE, AFA, ATA , MCIPP Date …................ Flat 3, 11 Rochdale Way Deptford London SE8 4LY

Page 3

St John's Deaf Community Centre

Registered Charity No. 1170545

Company Number 08594337

BALANCE SHEET
AS AT 04 MAY 2024
Tangible Fixed Assets
Current Assets
Debtors
Cash at Bank and in hand
Creditors
Amount due withinoOne Year
Other Creditors
Net Assets/Liabilities
Reserves
General Funds
Restricted Funds:		 Notes
8
9
10
11		 2023
£
3,173
31,392
57,603
(34,725)
57,443
30,056
27,387
57,443		 2023
£
4069
28,957
52,791
(35,472)
50,345
22,958
27,387
50,345

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 4th May 2024.

The members have not required the company to obtainan audit of its financial statements for the year ended 4th May 2022 in accordance with Section 476 of the Companies Act 2006.

The trusteesacknowledge their responsibilities for

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on ……………………………………..and were signed on its behalf by:

…………………………………………….

Trustee

The notes page 6 - 10 form part of these Financial Statements

Page 4

St John's Deaf Community Centre

Registered Charity No. 1170545

Company Number 08594337

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 04 MAY 2024

Notes
Resources Arising
Donations and Legacies
Income from Charitable Activities
2
Other trading activities
3
Other Revenue
Total Income
Direct Charitable Expenditure
4
Total Expenditure
Resources retained for further use
Transfer between Funds
Net Movement in Funds
Reconciliations of Funds
Brought forward 05/05/2022
Carried forward 04/05/2023		 Unrestricted
Funds
£
779
103,569
91
-		 Restricted
Funds
£
-
0
-
-		 2022
Total Funds
£
779
103,569
91
-		 2023
Total Funds
£
-
113,517
299
-
104,440
97,342		 0
-		 104,440
97,342		 113,816
86,429
97,342
7,098
-
22,958
30,056		 0
-
0
27,387
27,387		 97,342
7,098
-
50,345
57,443		 86,429
27,387
-
22,958
50,345

Page 5

St John's Deaf Community Centre

Registered Charity No. 1170545

Company Number 08594337

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 04 MAY 2024

1. Accounting Policies

Basis of Preparation.

These accounts have been prepared on an accrual basis and include income and expenditure as they are earned or incurred, rather than as cash received or paid. Reference to the "Charities SORP" refers to the Charites SORP (FRS 102): 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. 2nd edition effective 1 January 2019, and in accordance with the Companies Act 2006.

1a. Income

All income is recgnised once the Charity has entitllement to the income, it is probable that the income will be received, and the amount of income receivable can be measured reliably.

Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not explended during the period is shown in the relevant funds on the Balance Sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

1b. Expenditure

Expenditure is recognised once there is a legal or consrtructive obligation to transfer ecenomic benefit to a third party, it is possible that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

1c. Government grants

Government grants are credited to the Statement of financial activities as the related expenditure is incurred.

1d. Fund accounting

Unrestricted Funds are receivable or generated for the objects of the charity without further specified purpose and are available as general funds.

Restricted Funds are subjected to restrictions on their expenditure imposed by the donor. Designated Funds are unrestricted funds but earmarked by the trustees for particular purposes.

1e. Pension costs and Other post-retirement benefits

The charitable company ioerates a defined contribution pension scheme. Contributions payable to the charitable company's pensions scheme are charged to the Statement of Financial Activities in the period to which they relate. Page 6

St John's Deaf Community Centre

Registered Charity No. 1170545

Company Number 08594337

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 04 MAY 2024

1e. Taxation

The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of trhe Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the exztent that such income or gains are applied exclusively to charitable purposes.

1f. Debtors

Trade and other debtors are rcognised at the settlement amount. Prepayments are valued at amount prepaid.

1g. Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short matuity of three months or less from the date of acquisition or openinig of the deposit or similar account.

1h. Liabilities and provisions

Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

1i. Financial Instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the excception of bank loans which are susequently measured at amortised cost using the effective interest method.

1j. Critical accounting estimates and areas of judgement

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The Charity does not currently have any significant accounting estimates or areas of judgement.

1k. Tangible Fixed Assets

Equipment and other tangible fixed assets are capitalised when the cost is £1,000 or more

Depreciation is provided at the following annual rates in order to write off each assst over its estimated useful life.

Plant and machinery - straight line over 3 years Fixtures and fittings - straight line over 3 years Furniture and Equipment - straight line over 3years

Page 7

St John's Deaf Community Centre

Registered Charity No. 1170545

Company Number 08594337

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 04 MAY 2024

2 INCOME FROM CHARITABLE ACTIVITIES
Internal Events
Bingo Club
Social Club
Income Contribution
Club membership fees
Hall hire fees
50+ Club
Funding receipts
Bar Income
Kitchen receipts
Overpayment refund
St John's DCC Sections		 Unrestricted
2024
£
119
-
-
1,368
20
45,800
-
-
-
-
52,309
3,954
103,569		 Restricted
2024
£
0
-
-
-
-
-
-
-
-
-
-
-		 2024
£
119
0
0
1,368
20
45,800
0
0
0
0
52,309
3,954
103,569		 2023
£
0
65
631
0
1,530
69,914
1,478
911
23,472
9,377
1,084
4,412
112,874
3 OTHER TRADING ACTIVITIES
Sales
4 CHARITABLE ACTIVITIES COSTS
Charitable Activities
5 DIRECT/SUPPORT COSTS OF CHARITABLE ACTIVITIES
Purchases
Utilities
Repair and maintenance
Taxes - Property
Insurance
Telephone
Office expenses
Sundry expenses
Postage and delivery
Kitchen expenses
Janitorial expenses
Funding expenses
Equipment rental
Professional fees
Bar expenses
Business Licenses and Permits
Charitable contributions
Computer and Internet Expenses
Dues and Subscriptions
Zettle Charge
Club Event
St John Football
Janitorial Expenses
Kitchen Expenses
St John's DCC Section Expenses
Taxes - Property
Depreciation		 Unrestricted
2024
£
91
91
Unrestricted
2024
£
272
18,030
25,345
11,650
884
884
844
850
13
4,169
1,153
1,187
72
10,170
11,818
1,076
-
-
2,971
-
238
-
-
-
996
-
2,034		 Restricted
2024
£
0
0
Direct Costs
(see note 5)
£
65,380
Restricted
2024
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 2024
£
91
91
Support Costs
(see note 6)
£
31,962
Total
2024
£
272
18,030
25,345
11,650
884
884
844
850
13
4,169
1,153
1,187
72
-
10,170
11,818
1,076
-
-
2,971
-
238
-
-
-
996
-
2,034		 2023
£
299
299
Totals
£
97,342
Total
2023
£
-
30,577
2,691
801
1,047
350
-
-
-
-
-
-
-
4,492
12,445
1,180
-
-
2,078
355
400
1,800
7,460
3,302
2,593
10,087
2,034

Page 8

2,686 - 2,686 2,737 97,342 - 97,342 86,429

Waste Total

Page 8

St John's Deaf Community Centre

Registered Charity No. 1170545

Company Number 08594337

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 04 MAY 2023

SUPPORT COSTS
Charitable Activities
Support costs, included above, are as follows:
Professional fees
Telephone expenses
Utilities
Depreciation
Office expenses
Total		 2024
Other
£
31,962
2024
Charitable
activities
£
10,170
884
18,030
2,034
844
31,962		 2023
Other
£
38,500
2023
Charitable
activities
£
4,492
1,047
30,577
2,034
350
38,500

6 SUPPORT COSTS

7 TRUSTEEES' REMUNERATION AND BENEFITS

There were no trustee's remuneration or other benefits for the year ended 31st July 2022 for the year ended.

TRUSTEES' BENEFITS

There were no trustees' expenses paid for the year ended 31st July 2022.

8 TANGIBLE FIXED ASSETS

Buildings &
Improvement
£
COST
At 04 May 2023
-
Additions
1,706
At 04 May 2024
1,706
DEPRECIATION
At 04 May 2023
-
Charge for the Year
569
At 04 May 2024
569
NET BOOK VALUE
At 4 May 2024
At 4 May 2023
9 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Debtors
External refundable deposit		 Furniture and
Equipment
£
6,103
-
6,103
2,034
2,034
4,068
2024
£
31,072
320
31,392		 Totals
£
6,103
1,706
7,809
2,034
2,603
4,637
3,173
4,069
2023
£
28,957
-
28,957

Page 9

St John's Deaf Community Centre

Registered Charity No. 1170545

Company Number 08594337

10
11
12
13
**14 **		 NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 04 MAY 2024
CASH AT BANK AND HAND
2024
£
Bank account no. 1
57,603
Bank account no. 2
-
Undeposited funds
-
57,603
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other creditors
Accrued expenses
ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted
fund
£
Current assets
88,995
Current Liabilities
(34,725)
54,270
MOVEMENT IN FUNDS
At
4.5.23
£
Unrestricted funds
General fund
-
Restricted funds
Restricted fund
-
-
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
104,440
Restricted funds
Restricted fund
0
TOTAL FUNDS
104,440
Comparatives for movement in funds
A current year 12 months and prior year 12 months combined position is as follows:
At
4.5.23
£
Unrestricted funds
General fund
-
Restricted Funds
Restricted Fund
-
TOTAL FUNDS
-		 2023
£
42,902
-
9,889
52,791
2024
£
34,725
-
34,725
Restricted
fund
£
0
0
0
Net
movement
in funds
£
30,056
-
30,056
Resources
expended
£
97,342
0
97,342
Net
movement
in funds
£
30,056
0
30,056		 2023
£
35,316
156
35,472
2024
Total
funds
£
88,995
(34,725)
54,270
At
4.5.24
£
30,056
-
30,056
Movement
in funds
£
7,098
0
7,098
At
4.5.24
£
30,056
-
30,056

15 RELATED PARTY DISCLOSURES

There were no related party transactions for the year 4th May 2024.

Page 10

St John's Deaf Community Centre

Registered Charity No. 1170545

Company Nimber 08594337

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 04 MAY 2024

INCOME
Charitable activities
Bingo Club
German Whist Club
Internal events
Poker Club
Social Club
Events Income
Funding
Donations
External Hall Hire
InternalHall Hire
Bingo
External Events
Germarn Whist
Internal Events
Poker
Social Club
Membership Income
Overpayments Refund
Sales
50+ Lucky Ball
50 + Club
50+ Sales
50 + Donations
50 + Opening Balance
50+ Visitors
Bingo Sales
Darts Club
GW Lucky Ball
St John's DCC Sections
Other receipts
Income contribution
Total		 2023
£
-
-
-
-
-
-
-
779
45,750
50
-
-
-
119
-
425
20
52,309
91
-
-
-
-
-
-
-
-
-
3,529
-
1,368
104,440		 2023
£
1,066
293
5,217
6,008
6,118
643
-
911
67,499
2,415
403
5,054
73
760
2,715
5,773
1,530
1,084
299
-
802
85
5
63
524
65
-
-
4,412
-
-
113,817

These details do not form part of these Financial Statements

Page 11

St John's Deaf Community Centre

Registered Charity No. 1170545

Company Nimber 08594337

DETAILED STATEMENT OF FINANCIAL ACTIVITIES (CONTD) FOR THE YEAR ENDED 04 MAY 2024

Charitable activities
Income subtotal
EXPENDITURE
Bar Expenses
Bar Drinks Expenses
Bar Equipment Expenses
Business Licences and Permits
Charitable Contributions
Computer and Internet Expenses
Dues and Subscriptions
Janitorial Expense
Kitchen Expenses
Office Expenses
Professional Fees
Purchases
Repair and maintenance
50+ Expenses
Bingo Expenses
Darts Expenses
GW Canteen Expenses
Porker Expenses
Taxes - Property
Telephone Expenses
Electricity
Gas
Water
Equipment rental
Funding expenses
Postage and Delivery
Sundry expenses
Waste
Insurance
St.John Football
Zettle charge
Depreciation charge
Club Event
Total
Net Surplus / (Deficit)		 2023
£
104,440
11,723
-
95
1,076
-
-
2,971
1,153
4,169
844
10,170
272
25,345
650
326
-
-
20
11,650
884
12,236
3,758
2,036
72
1,187
13
850
2,686
884
-
-
-
238
95,308
9,132		 2023
£
113,817
9,803
2,586
56
1,180
-
-
2,078
7,460
3,302
350
4,492
-
2,691
1,046
75
-
-
1,472
10,087
1,047
8,509
9,809
12,259
-
-
-
-
2,737
801
1,800
355
2,034
400
86,429
27,388

These details do not form part of these Financial Statements

Page 12