2021-05-05-accounts - Clopton Community Action Group

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REGISTERED COMPANY NUMBER: CE010911(England and Wales)
REGISTERED CHARITY NUMBER: 1173179

REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED
5TH MAY 2021
FOR
Clopton Community Action Group

Patrick Jones FCA
C Wiltshire & Co
Chartered Accountants and Registered
Auditors
17 Greenhill Street
Stratford upon Avon
Warwickshire
CV37 6LF

Clopton Community Action Group

`CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5TH MAY 2021`

	`Page`
`Report of the Trustees`	`1 to 2`
`Independent Examiner's Report`	`3`
`Statement of Financial Activities`	`4`
`Balance Sheet`	`5 to 6`
`Notes to the Financial Statements`	`7 to 12`
`Detailed Statement of Financial Activities`	`13`

Clopton Community Action Group

`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 5TH MAY 2021`

ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006, present
theirreportwiththefinancialstatementsofthecharityfortheyearended5thMay2021.The trustees
have adoptedthe provisionsof the Statementof RecommendedPractice(SORP)'Accountingand Reporting
by Charities' issued in March 2005.

`REFERENCE AND ADMINISTRATIVE DETAILS`

`Registered Company number`

CE010911 (England and Wales)

`Registered Charity number`

`Registered office`

12 Elm Road
Stratford upon Avon
Warwickshire
CV37 0DQ

`Trustees`

J Fojtik
D Skinner
Mrs N South

`Company Secretary`

`Independent examiner`

Patrick Jones FCA
C Wiltshire & Co
Chartered Accountants and Registered
Auditors
17 Greenhill Street
Stratford upon Avon
Warwickshire
CV37 6LF

`STRUCTURE, GOVERNANCE AND MANAGEMENT`

`Governing document`

Thecharityiscontrolledbyitsgoverningdocument,adeedoftrust,andconstitutesalimited company,
limited by guarantee, as defined by the Companies Act 2006.

`Risk management`

Thetrusteeshaveadutytoidentifyandreviewtheriskstowhichthecharityisexposedandto ensure
appropriate controls are in place to provide reasonable assurance against fraud and error.

Page 1

Clopton Community Action Group

`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 5TH MAY 2021`

Approved by order of the board of trustees on 13th September 2022 and signed on its behalf by:

J Fojtik  - Trustee

Page 2

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
CLOPTON COMMUNITY ACTION GROUP

I reporton the accountsof the companyfor the year ended 5th May 2021,which are set out on pages  four
to twelve.

`Responsibilities and basis of report`

Asthecharity'strustees(andalsothedirectorsforthepurposesofcompanylaw)youareresponsible for
the preparation of the accounts in accordance with the requirements of the Companies Act 2006.

Havingsatisfiedmyselfthatthecharityisnotsubjecttoauditundercompanylawandiseligible for
independantexamination,Ihaveexaminedyourcharity'saccountsasrequiredundersection145of the
CharitiesAct2011('theAct').IncarryingoutmyexaminationI havefollowedtheDirectionsgivenby the
Charity Commission under section 145(5)(b) of the 2011 Act.

My role is to state whether any material matters have come to my attention giving me cause to believe:

1. that accounting records were not kept as required by section 386 of the Companies Act 2006; or

2. that the accounts do not accord with those records; or

3. that the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the 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; or

4. that there is further information needed for a proper understanding of the accounts.

`Independent examiner's statement`

Ihavecompletedmyexaminationandhavenoconcernsinrespectofthematters(1)to(4)listed above
and,inconnectionwithfollowingtheDirectionsoftheCharityCommissionIhavefoundnomatters that
require drawing to your attention.

Patrick Jones
Chartered accountant
Patrick Jones FCA
C Wiltshire & Co
Chartered Accountants and Registered
Auditors
17 Greenhill Street
Stratford upon Avon
Warwickshire
CV37 6LF

13th September 2022

Page 3

Clopton Community Action Group

`STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5TH MAY 2021`

`Unrestricted` `Restricted` `fund` `funds` `Notes` `£` `£` `INCOMING RESOURCES` `Incoming resources from generated funds` `Voluntary income` `12,000` `-` `Investment income` `2` `9,094` `-` `Incoming resources from charitable` `activities` `Covid Support` `10,000` `-` `Arts Fund` `-` `31,626` `Total incoming resources` `31,094` `31,626` `RESOURCES EXPENDED` `Costs of generating funds` `Costs of generating voluntary income` `3,756` `-` `Charitable activities` `Fun Day` `-` `-` `Rural cinema` `-` `-` `Arts Fund` `-` `15,178` `Governance costs` `300` `-` `Total resources expended` `4,056` `15,178` `NET INCOMING/(OUTGOING) RESOURCES` `27,038` `16,448` `RECONCILIATION OF FUNDS` `Total funds brought forward` `(4,838)` `5,740` `TOTAL FUNDS CARRIED FORWARD` `22,200` `22,188`	`2021` `Total` `funds` `£` `12,000` `9,094` `10,000` `31,626` `62,720` `3,756` `-` `-` `15,178` `300` `19,234` `43,486` `902` `44,388`	`2020` `Total` `funds` `£` `-` `5,097` `-` `-` `5,097` `5,916` `596` `250` `-` `300` `7,062` `(1,965)` `2,867` `902`

The notes form part of these financial statements

Page 4

Clopton Community Action Group

`BALANCE SHEET AT 5TH MAY 2021`

`Unrestricted` `Restricted` `fund` `funds` `Notes` `£` `£` `FIXED ASSETS` `Tangible assets` `5` `1,263` `-` `CURRENT ASSETS` `Debtors` `6` `196` `-` `Cash at bank` `31,048` `22,188` `31,244` `22,188` `CREDITORS` `Amounts falling due within one year` `7` `(10,307)` `-` `NET CURRENT ASSETS/(LIABILITIES)` `20,937` `22,188` `TOTAL ASSETS LESS CURRENT LIABILITIES` `22,200` `22,188` `NET ASSETS` `22,200` `22,188` `FUNDS` `8` `Unrestricted funds` `Restricted funds` `TOTAL FUNDS`	`2021` `Total` `funds` `£` `1,263` `196` `53,236` `53,432` `(10,307)` `43,125` `44,388` `44,388` `22,200` `22,188` `44,388`	`2020` `Total` `funds` `£` `1,444` `1,260` `10,301` `11,561` `(12,103)` `(542)` `902` `902` `(4,838)` `5,740` `902`

The notes form part of these financial statements

continued...

Page 5

Clopton Community Action Group

`BALANCE SHEET - CONTINUED AT 5TH MAY 2021`

The charitablecompanyis entitledto exemptionfromauditunderSection477of the CompaniesAct 2006
for the year ended 5th May 2021.

Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsforthe year
ended 5th May 2021 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

Thesefinancialstatementshavebeenpreparedin accordancewiththespecialprovisionsof Part15of the
CompaniesAct2006relatingtocharitablesmallcompaniesandwiththeFinancialReportingStandard for
Smaller Entities (effective January 2015).

ThefinancialstatementswereapprovedbytheBoardofTrusteeson13thSeptember2022and were
signed on its behalf by:

J Fojtik -Trustee

The notes form part of these financial statements

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Clopton Community Action Group

`NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5TH MAY 2021`

`1. ACCOUNTING POLICIES`

`Accounting convention`

Thefinancialstatementshavebeenpreparedunderthehistoricalcostconvention,and in
accordancewiththeFinancialReportingStandardforSmallerEntities(effectiveApril2008), the
CompaniesAct 2006and the requirementsof the Statementof RecommendedPractice, Accounting
and Reporting by Charities.

`Incoming resources`

AllincomingresourcesareincludedontheStatementofFinancialActivitieswhenthecharity is
legally entitled to the income and the amount can be quantified with reasonable accuracy.

`Resources expended`

Expenditureisaccountedforonanaccrualsbasisandhasbeenclassifiedunderheadings that
aggregateallcostrelatedtothecategory.Wherecostscannotbedirectlyattributedto particular
headings they have been allocated to activities on a basis consistent with the use of resources.

`Tangible fixed assets`

Depreciationisprovidedatthefollowingannualratesinordertowriteoffeachassetover its
estimated useful life.

`Taxation`

The charity is exempt from corporation tax on its charitable activities.

`Fund accounting`

Unrestrictedfundscanbe usedin accordancewiththecharitableobjectivesat thediscretionof the
trustees.

Restrictedfunds can only be used for particularrestrictedpurposeswithin the objectsof the  charity.
Restrictionsarisewhenspecifiedbythedonororwhenfundsareraisedforparticular restricted
purposes.

Furtherexplanationofthenatureandpurposeofeachfundis includedin thenotestothe financial
statements.

`2. INVESTMENT INCOME`

`Rents received`	`2021` `£` `9,094`	`2020`
		`£`
		`5,097`

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Clopton Community Action Group

`NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 5TH MAY 2021`

`3. NET INCOMING/(OUTGOING) RESOURCES`

Net resources are stated after charging/(crediting):

`Depreciation - owned assets`	`2021` `£` `181`	`2020`
		`£`
		`206`

`4. TRUSTEES' REMUNERATION AND BENEFITS`

Therewerenotrustees'remunerationorotherbenefitsfortheyearended5thMay2021nor for
the year ended 5th May 2020.

`Trustees' expenses`

Therewerenotrustees'expensespaidfortheyearended5thMay2021norfortheyear ended
5th May 2020 .

`5. TANGIBLE FIXED ASSETS`

	`Plant and`
	`machinery`
	`etc`
	`£`
`COST`
`At 6th May 2020 and 5th May 2021`	`1,650`
`DEPRECIATION`
`At 6th May 2020`	`206`
`Charge for year`	`181`
`At 5th May 2021`	`387`
`NET BOOK VALUE`
`At 5th May 2021`	`1,263`
`At 5th May 2020`	`1,444`

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Clopton Community Action Group

`NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 5TH MAY 2021`

`6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`

`Trade debtors` `Other debtors` `CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR` `Trade creditors` `Other creditors`	`2021` `£` `165` `31` `196` `2021` `£` `8` `10,299` `10,307`		`2020`
			`£`
			`1,260`
			`-`


			`1,260`



			`2020`
			`£`
			`1,804`
		`10,299`


		`12,103`

`7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`

8.MOVEMENT IN FUNDS

		`Net`
		`movement in`
	`At 6.5.20`	`funds`	`At 5.5.21`
	`£`	`£`	`£`
`Unrestricted funds`
`General fund`	`(4,838)`	`27,038`	`22,200`
`Restricted funds`
`ChangeX Project`	`1,271`	`-`	`1,271`
`Digital Inclusion Project`	`2,160`	`-`	`2,160`
`Stratford Town Trust`	`1,300`	`-`	`1,300`
`Orbit Group`	`1,009`	`-`	`1,009`
`Arts Fund`	`-`	`16,448`	`16,448`
	`5,740`	`16,448`	`22,188`
`TOTAL FUNDS`	`902`	`43,486`	`44,388`

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Clopton Community Action Group

`NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 5TH MAY 2021`

`8. MOVEMENT IN FUNDS - continued`

Net movement in funds, included in the above are as follows:

	`Incoming`	`Resources`	`Movement`
	`resources`	`expended`	`in funds`
	`£`	`£`	`£`
`Unrestricted funds`
`General fund`	`31,094`	`(4,056)`	`27,038`
`Restricted funds`
`Arts Fund`	`31,626`	`(15,178)`	`16,448`
`TOTAL FUNDS`	`62,720`	`(19,234)`	`43,486`
`Comparatives for movement in funds`
		`Net`
		`movement in`
	`At 6.5.19`	`funds`	`At 5.5.20`
	`£`	`£`	`£`
`Unrestricted Funds`
`General fund`	`(2,873)`	`(1,965)`	`(4,838)`
`Restricted Funds`
`ChangeX Project`	`1,271`	`-`	`1,271`
`Digital Inclusion Project`	`2,160`	`-`	`2,160`
`Stratford Town Trust`	`1,300`	`-`	`1,300`
`Orbit Group`	`1,009`	`-`	`1,009`
	`5,740`	`-`	`5,740`
`TOTAL FUNDS`	`2,867`	`(1,965)`	`902`

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Clopton Community Action Group

`NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 5TH MAY 2021`

`8. MOVEMENT IN FUNDS - continued`

Comparative net movement in funds, included in the above are as follows:

	`Incoming`	`Resources`	`Movement`
	`resources`	`expended`	`in funds`
	`£`	`£`	`£`
`Unrestricted funds`
`General fund`	`5,097`	`(7,062)`	`(1,965)`
`TOTAL FUNDS`	`5,097`	`(7,062)`	`(1,965)`

A current year 12 months and prior year 12 months combined position is as follows:

		`Net`
		`movement in`
	`At 6.5.19`	`funds`	`At 5.5.21`
	`£`	`£`	`£`
`Unrestricted funds`
`General fund`	`(2,873)`	`25,073`	`22,200`
`Restricted funds`
`ChangeX Project`	`1,271`	`-`	`1,271`
`Digital Inclusion Project`	`2,160`	`-`	`2,160`
`Stratford Town Trust`	`1,300`	`-`	`1,300`
`Orbit Group`	`1,009`	`-`	`1,009`
`Arts Fund`	`-`	`16,448`	`16,448`
	`5,740`	`16,448`	`22,188`
`TOTAL FUNDS`	`2,867`	`41,521`	`44,388`

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Clopton Community Action Group

`NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 5TH MAY 2021`

`8. MOVEMENT IN FUNDS - continued`

Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,included in
the above are as follows:

	`Incoming`	`Resources`	`Movement`
	`resources`	`expended`	`in funds`
	`£`	`£`	`£`
`Unrestricted funds`
`General fund`	`36,191`	`(11,118)`	`25,073`
`Restricted funds`
`Arts Fund`	`31,626`	`(15,178)`	`16,448`
`TOTAL FUNDS`	`67,817`	`(26,296)`	`41,521`

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Clopton Community Action Group

`DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5TH MAY 2021`

`INCOMING RESOURCES` `Voluntary income` `Grants` `Investment income` `Rents received` `Incoming resources from charitable activities` `Covid grant SDC` `Total incoming resources` `RESOURCES EXPENDED` `Costs of generating voluntary income` `Rates and water` `Insurance` `Telephone and internet` `Postage and stationery` `Sundries` `Property costs` `UNKNOWN EXPENSES PAYMENT TO PENNINE DEBT RECOVERY` `Depreciation of tangible fixed assets` `Charitable activities` `Other project costs` `Governance costs` `Accountancy` `Total resources expended` `Net income/(expenditure)`	`2021` `£` `12,000` `9,094` `41,626` `62,720` `282` `645` `381` `117` `10` `2,140` `-` `181` `3,756` `15,178` `300` `19,234` `43,486`	`2020` `£` `-` `5,097` `-` `5,097` `239` `731` `-` `-` `150` `3,819` `771` `206` `5,916` `846` `300` `7,062` `(1,965)`

This page does not form part of the statutory financial statements

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