**Charity Registration No. 1173505**
**BERWICK EDUCATIONAL ASSOCIATION RECEIPTS AND PAYMENTS ACCOUNTS FOR THE YEAR ENDED 31 JULY 2021**
## **BERWICK EDUCATIONAL ASSOCIATION**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
## **Trustees**
P Campion A Elliott C McHugh J Parkin M Veitch
**Charity number**
1173505
**Principal address**
10 Grange Road Berwick-upon-Tweed TD15 1NN
## **BERWICK EDUCATIONAL ASSOCIATION**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees report|1 - 3|
|Receipts and payments account|4|
|Statement of balances|5|
|Notes to the accounts|6-7|
## **BERWICK EDUCATIONAL ASSOCIATION**
## **TRUSTEES REPORT** _**FOR THE YEAR ENDED 31 JULY 2021**_
The trustees present their report and accounts for the year ended 31 July 2021.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's constitution and the Charities Act 2011.
## **Structure, governance and management**
The charity was established by a charitable trust deed on 21 June 2017.
The trustees who served during the year were:
P Campion
A Elliott C McHugh J Parkin M Veitch M Ward R McMullen
New trustees are recruited from those who have participated actively and effectively as BEA volunteers.
The trustees meet regularly to review BEA's policies and performance. Day-to-day operations are handled by:
- Program Director: Pam Campion
- Program Managers: Pam Campion (Art, Science), Angela Elliott (History, Literature), Cian McHugh (Film, Music)
- Treasurer: Jacqui Parkin
- PRO: Cian McHugh
- Volunteer Management and Compliance: Angela Elliott
## **Risk review**
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
## **Objectives and activities**
The charity's objects are to benefit the public by promoting the education of people in the local community of Berwick-upon-Tweed and surrounding areas, in such ways as the charity thinks fit, including, but not limited to, organising educational courses, day schools and excursions.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Due to Covid 19 regulations our activities during the year have been limited to educational courses held online via Zoom.
## **Public benefit**
In considering the operation, achievements and performance and finances of the Trust, the trustees are satisfied that public benefit has been provided in accordance with the Charities Act 2011 and the guidance provided by the Charity Commission.
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## **BERWICK EDUCATIONAL ASSOCIATION**
## **TRUSTEES REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 JULY 2021**_
## **Achievements and performance**
This is our third year reporting as a Charitable Incorporated Organisation, and it has been a busy one online, rather than in the classroom, due to Covid 19. An interesting consequence of making our courses available online has been the broadening of the geographical location of our subscribers. Although the majority have been local to Northumberland and the Borders, our reach has extended as far as Australia.
We owe our thanks to the hard work of our Course Programmers for planning and hosting courses covering a wide range of topics including astronomy, geology, art history, local history, politics, literature, and music. We were also able to deliver a number of talks on film thanks to the support of Berwick Film Society . The online courses were popular and well attended.
In all we hosted 99 zoom sessions with an aggregate attendance of more than 2,000. Once again our thanks are due to our excellent lecturers, both old and new, who showed great flexibility in difficult circumstances. We appreciate that the popularity of our annual programme is due to the high quality of their contributions. Our ability to sustain such a large and varied programme is due to our tireless volunteers, and we are very grateful to them for their time and effort in keeping the show on the road.
M Ward resigned as trustee on 16[th] October 2020 and R McMullen resigned as trustee on 25[th] November 2020, in both cases due to other commitments. We owe our thanks to them both for their considerable contributions to the organization and work of BEA over many years, both as volunteers and as trustees.
## **Financial review**
Total income for the year amounted to £11,018 (2020: £21,203) against running costs of £5,873 (2020: £23,399) resulting in an operating surplus of £5,145 (2020: £3,359 deficit).
Total funds at the year end were £18,262 (2020: £13,116) of which £15,112 (2020: £13,116) was unrestricted and £3,150 (2020: £Nil) restricted.
Our policy is to maintain this fund at a level that will enable us to pay any outstanding bills and allow us to increase both the number of events and the range of our subjects while keeping our entrance costs very affordable. We do not hold any funds as custodian trustees.
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## **BERWICK EDUCATIONAL ASSOCIATION**
## **TRUSTEES REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 JULY 2021**_
## **Statement of Trustees responsibilities**
The trustees are responsible for preparing the Trustees Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year.
In preparing these accounts, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts; and
- prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
On behalf of the board of trustees
J Parkin - Treasurer Dated: November 8, 2021
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## **BERWICK EDUCATIONAL ASSOCIATION**
## **RECEIPTS AND PAYMENTS ACCOUNT** _**FOR THE YEAR ENDED 31 JULY 2021**_
|**Notes**
**Incoming Resources**
**Incoming resources from generated funds**
Donations and legacies
**2**
**Incoming resources from charitable**
**activities**
**Total incoming resources**
**Resources expended**
**Charitable activities**
Charitable activities
**Governance costs**
**Total resources expended**
**3**
**Net income for the year/**
**Net movement in funds**
**Fund balances at 1 August 2020**
**Fund balances at 31 July 2021**|**Unrestricted**
**Restricted**
**funds**
**funds**
**£**
**£**
**-**
**3,366**
**7,653**
**-**
**7,653**
**3,366**
**3,879**
**216**
**1,778**
**-**
**5,657**
**216**
**1,996**
**3,150**
**13,116**
**-**
**15,112**
**3,150**|**Total**
**2021**
**£**
**3,366**
**7,653**
**11,018**
**4,095**
**1,778**
**5,873**
**5,145**
**13,116**
**18,262**|Total
2020
£
4,580
16,623
21,203
23,399
1,163
24,562
-3,359
16,476
13,116|
|---|---|---|---|
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## **BERWICK EDUCATIONAL ASSOCIATION**
## **STATEMENT OF BALANCES**
## _**AS AT 31 JULY 2021**_
|**2021**
**Notes**
**£**
**Current assets**
Cash at bank and in hand
**18,262**
**Total assets less current liabilities**
**Income funds**
Restricted funds
**6**
Unrestricted funds
The accounts were approved by the Trustees on November 8, 2021|**£**
**18,262**
**3,150**
**15,112**
**18,262**|2020
£
13,116|£
13,116
-
13,116
13,116|
|---|---|---|---|
## **J Parkin - Treasurer**
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## **BERWICK EDUCATIONAL ASSOCIATION**
## **NOTES TO THE ACCOUNTS**
## _**FOR THE YEAR ENDED 31 JULY 2021**_
## **1 Accounting policies**
## **1.1 Basis of preparation**
The accounts have been prepared on a receipts and payments basis.
## **2 Donations and legacies**
|Donations and grants
**Donations and grants**
Restricted funds:
Grant income - restricted
1989 Willan Charitable Trust - restricted
Donations - restricted
**Total resources expended**
**Charitable activities**
Activities undertaken directly
**Governance costs**||**2021**
**£**
**3,366**
3,150
-
216
**3,366**
**2021**
**£**
**4,095**
**1,778**
**5,873**|2020
£
4,580|
|---|---|---|---|
||||4,135
-1,000
1,445|
||||4,580|
||||**2020**
**£**
23,399
1,163|
||||24,562|
## **3 Total resources expended**
## **4 Trustees**
None of the trustees (or any persons connected with them) received any remuneration or benefits during the year (2019 £nil)
## **5 Employees**
There were no employees during the year.
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## **BERWICK EDUCATIONAL ASSOCIATION**
## **NOTES TO THE ACCOUNTS (CONTINUED)** _**FOR THE YEAR ENDED 31 JULY 2021**_
## **6 Restricted funds**
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
|The Joicey Trust
Sir John Knott Trust
EC Graham 1985 Belford Trust
Hadrian Trust
Berwick Community Trust
Film Donations|**Movement in funds**
**Balance at 1**
**August 2020**
**At **
**£**
**£**
**£**
-
400
-
-
1,000
-
-
750
-
-
1,000
75
75
-
-
141
141
-
3,366
216|**31 July**
**2021**
**£**
**400**
**1,000**
**750**
**1,000**
**-**
**-**|
|---|---|---|
|||**3,150**|
|**7**
**Analysis of net assets between funds**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**£**
**£**
Fund balances at 31 July 2021 are represented by:
Current assets
15,112
3,150
18,262
3,150|**Total**
**£**
**18,262**
**18,262**|
|---|---|
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## **BERWICK EDUCATIONAL ASSOCIATION**
## **DETAILED INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 31 JULY 2021**_
|**Incoming resources from generated funds**
**Donations and legacies**
Grant income - restricted
1989 Willan Charitable Trust - restricted
Donations - restricted
**Incoming resources from charitable activities**
Course fees
**Total incoming resources**
**Resources expended**
**Charitable activities**
Publicity - restricted
Lecturers and Performers - restricted
Licenses - restricted
Catering, Premises & Transport - restricted
Lecturers fees
Catering
Publicity
Room hire
Other expenses
**Administrative and management costs**
Insurance
Office costs
Accounting fee
**Surplus for the Year**|**£**
**2021**
**£**
3,150
-
216
3,366
7,653
7,653
11,018
-
216
-
3546
-
8
154
171
(4,095)
187
631
960
(1,778)
**5,145**|**£**
**2021**
**£**
3,150
-
216
3,366
7,653
7,653
11,018
-
216
-
3546
-
8
154
171
(4,095)
187
631
960
(1,778)
**5,145**|**£**
**2020**
**£**
4,135
-1,000
1,445
4,580
16,623
16,623
21,203
2,037
6,535
544
385
10,091
232
973
2,247
355
(23,399)
187
963
13
(1163)
**(3,359)**|**£**
**2020**
**£**
4,135
-1,000
1,445
4,580
16,623
16,623
21,203
2,037
6,535
544
385
10,091
232
973
2,247
355
(23,399)
187
963
13
(1163)
**(3,359)**|
|---|---|---|---|---|
||||||
|||**5,145**||**(3,359)**|
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