## **The Heart of Alton**
**ANNUAL**
1
## **2023 Annual Report**
## **CONTENTS**
- 3 Organisational Chart
- 4 Chairman’s Report
## 6 Operations Manager’s Report
## 9 Summary of Activities
## 10 Clubs & Societies
## 11 Accounts
2
## **ORGANISATIONAL**
## **CHART**
## CIO Board of Trustees 2023
**----- Start of picture text -----**
Pat Lerew
Chairman
Catherine Stephen Haydn Dean Sally
Jackson-Smith Lewis Chappell Phillips Laker
**----- End of picture text -----**
## CIO: Charitable Incorporated Organisation
## Staffing Structure
**----- Start of picture text -----**
Centre
Manager
Book Deputy
Keeper Manager
Community Club Head Administrators Leisure Learning
Coordinator Caretaker & Room Booking Coordinator
Community Club
Caretakers Leisure Learning
Assistant
Tutors
**----- End of picture text -----**
Note: Some staff have more than one role
3
## **CHAIRMAN’S REPORT**
## **Introduction**
Having been writing these reports now for a number of years I usually start by reading the previous year’s to set myself off on the right track and to give some continuity. Unfortunately, this year, it has been no help at all as the 2022 report focussed very much on starting off again after Covid and getting back on our feet after the problems of distancing regulations, which now seem like another lifetime. However, I think we can look back on 2023 as the year when we returned to normal.
## **Successes**
We have been very successful during 2023 in achieving a record number of financial grants and those of you who have followed our fortunes over the past forty odd years will know that without grant aid we would never have been able to keep this difficult old building, which we all love, going.
We are continuing to receive Revenue Grants from ATC (Alton Town Council) but sadly the Revenue grant from EHDC (East Hants District Council) will cease after 2023 for 3 years. These are the most difficult grants to get as most grant givers want to have something to show for their contributions.
We also continue to receive generously from the Alton EHDC Councillors’ Environmental budgets which has enabled us to almost complete the replacement of our old Crittall windows. Our County Councillor is also very supportive and has helped us replace tables and chairs as well as windows.
We have also been awarded a grant of over £600,000 from EHDC CIL (Community Infrastructure Levy) money which I will deal with under Future Plans.
Last year I reported that we had taken over the running of the Jane Austen Regency Week, although some staff and Trustees had already been heavily involved over previous years. I am pleased to say that that the 2023 “Week” was a great success, very much back to pre-Covid times, and we look forward to even bigger things this year.
## **Concerns**
Last year our concerns were, as ever, keeping the old place going and paying the increased heating charges. Somehow we have weathered both but even with the latest grants I am sure these will remain our main concerns for many years to
We also have concerns about the lack of Members prepared to be Trustees. I finish my final term of office as Chair at this AGM and am prepared to remain as
4
a Trustee for a bit longer but we are already down to 6 and we need more in order to make the responsibility and the workload more manageable.
## **Future Plans**
I have already reported on the new and very welcome grant of over £660,000 which we will be able to draw down as we upgrade the Centre over the next year. Rather less than the £3m we were promised before the financial crash of 2008 and the £2m we were promised from the CALA homes We have not yet started work on the upgrading of the Centre which this grant will make possible because we will have to apply for planning and other permissions but we will start by building another room in the garden. There is always pressure on ground floor rooms because of our demographic so this is our first priority. We are also planning to install a lift near the front stairs so that will make it easier for some users to access the first floor rooms. The work will be likely to take over a year because it will have to be phased so that the essential work of the Community Centre can continue.
## **Thanks**
My thanks go as ever to our dedicated team of Staff and Trustees who all regularly go above and beyond to make sure all our events go well and that all users of the Centre feel welcome and comfortable in improving surroundings. Thanks also all those organisations who have given us grants to keep us going; to the District and Town Councils, to the National Lottery, to IGAS and other smaller and local charities like the Lions and the Beer Festival who regularly help us to look after our older people and the minibus. We are very grateful to all the Councillors afore mentioned and to our Members and the people of Alton and the surrounding area whose support over the years continues to be inspirational to all of us at the Centre.
5
## **CENTRE MANAGER’S REPORT**
## **INTRODUCTION**
Last year was another positive year for us, seeing a rise in room hire and an increase in new enquiries to the Centre. Our ACA Leisure Learning programme (formerly EHLL) contains all the favourite classes as well as some welcome new additions. We are also delighted that our Community Club has built up to pre-Covid levels and is providing a fun and lively atmosphere for our members, many of whom rely on this as their main social activity and provides carers with much needed respite.
Our agreement with ATC over the management of the bookings at Alton Assembly Rooms was under much discussion over the last year as they were faced with an exciting offer from Whitehill and Bordon Town Partnership which would have breathed new life into the Assembly Rooms. This plan moved forward with communication to the hirers and we were working together with WBTP for this new chapter in the life of the Assembly Rooms. This fell through unexpectedly and a replacement offer from Dementia Friends Alton was taken up by ATC and sped through to meet the same deadline as was discussed with WBTP. After growing our Memory Lane Cafe service for many years with the help of Altonian Care, we were in more recent years working closely with DFA to provide this service. Sadly for us, this has now moved venue with them and we wish them all the best in their new home.
We are very excited about concentrating entirely on the Centre, it’s activities and services which we take such pride in. We are in the amazing position to work with some fantastic groups of people as well as individuals. The beauty of the Centre is enabling social interaction, life events and providing support in a warm welcoming and affordable environment.
## **POSITIVES**
The Centre has felt truly alive over the last year, the disruption of Covid feeling like a distant memory. Birthday parties, classes, Lounge Bar events and the café have been filling the Centre with that vibrant energy we are so used to. We have welcomed new groups to the Centre both on a regular basis and as office space. We are forming great relationships with our Clear Skies and A31 friends and both groups are working hard to bring events, support and joy to the local community as well as supporting the Community Centre by choosing us as their home.
The Community Club has been a huge positive and worth the wait for it’s return to full volume. The Altonian Care staff create such a warm and friendly, safe space for our members and is a life line for some of those attending and their loved ones. From the moment Pam and the care team pick them up in the bus they are greeted with a smile and this continues with Kat and the Altonian Carre staff on duty each week bringing chat, activities and events to the members as well as Peter’s home-made hot lunch.
We have been awarded an exciting grant to allow us to carry out improvements to
6
the Centre which will enable greater accessibility, availability and comfort for our Centre Users. These will be carried out in a phased process in order to cause as little/no disruption to usual events.
Regency Week was taken fully under ACA’s wing alongside it’s committed band of volunteers. This was a huge success as usual and the addition of the online booking facility helped with staff time as well as made ticketing easier particularly for people booking from abroad.
Being able to concentrate fully on the Centre is a huge positive going forward, we hope this will enable us to increase and enhance services, events and fundraising efforts.
Our fundraising events have been really successful and have brought so much joy to those attending as well as those who have given up their time to make sure they run smoothly. The Halloween Disco and Christmas Cracker are firm favourites as well as our Psychic Fairs which are always a pleasure to host. We also had an extremely popular line dancing event which was made possible by Line Dancing Group ‘Booted Out’ kindly giving their time for free for this wonderful evening. Our thanks go to Sue and John who are so experienced in their field and made this such fun for all who attended.
## **CONCERNS**
The loss of the Memory Lane Café is a blow for the Centre, not in a financial sense but because we put so much of our resources into it after a bumpy start when the original contributors pulled out. For the first few years it was grown through the staff of Altonian Care and us donating the room hire which continued until 2023 so it was a little heart wrenching for us to see this taken from us.
Finances and the upkeep of the building are always a concern which is the nature of our organisation but hopefully the grant will help with the building long term thanks to the improvements.
We are in need of more Trustees and volunteers so would welcome any interest.
## **FUTURE PLANS**
Our hopes for the next year are to continue to expand our fundraising efforts, services and events. We are looking forward to building improvements and continuing to work together with our resident groups to enhance their services which provide so much to the local community.
We are lucky enough to have a lot of external bookings and events in the pipeline and are excited to watch these come into fruition.
## **THANKS**
Thank you to Altonian Care for the continuing partnership and support in running the Community Club. They are an excellent provider of care who go above and beyond for the good of the community as shown when they instigated the hugely successful collections for Ukraine which we ran from the Centre,
7
Thank you to all who have awarded us funding for our various projects and the Centre running costs including EHDC, Alton Lions, ATC and Councillor Grants, we are extremely grateful for this essential support. Also a huge thank you to the Forest Community Centre in Bordon for donating their comfortable chairs to us after they upgraded their furniture. This was a great addition to our new funded chairs to provide comfort in all rooms.
Thank you to Peter O’Connor and Catherine Jackson for the smooth and efficient running of our in house café and bar.
Thank you to Booted Out for their contribution of time towards our fundraising efforts. Thank you to all of our regular hirers, office spaces including Alton U3A for whom we are proud to be home.
8
## **SUMMARY OF ACTIVITIES**
## **Just look what happens here in the heart of Alton:**
- Regular social and live music events
- A huge Leisure Learning programme offering daytime and evening classes in a wide range of subjects.
- Jane Austen Regency Week
- Home to the Alton University of the Third Age (U3A) which has over 500 members, providing courses, talks etc.
- ShopMobility scooters and wheelchairs to hire.
- Community Club (see picture) for the elderly providing entertainment, companionship, respite and a hot meal.
- Provide a base for many local services, clubs & societies.
- Community minibus is available for hire at competitive rates.
- 12 rooms of all sizes to hire at affordable rates.
- Rooms set out to meet hirers’ needs and provide support equipment, including flip charts and projectors, at no extra cost.
- Café open 6 days a week for coffees, lunches & teas
- Licensed bar which opens on demand for events and room hirers
- Each week over 1,000 people use the Centre, making it a important resource for Alton and neighbouring communities
**----- Start of picture text -----**
9
**----- End of picture text -----**
## **CLUBS & SOCIETIES**
We are fortunate to have a number of organisations and individuals who regularly book rooms in the Centre and Assembly Rooms. Not only does this help to keep the charity going, but it also extends the range of services and activities available to the people of Alton. This section underlines the fact that we value our customers and to draw attention to what they are doing. We apologise if anyone has been missed out, but it should give readers a good idea of what regularly goes on.
## **ALTON COMMUNITY CENTRE**
**ACAN** (Alton Climate Action Network)
## **Alton Bottle Collectors Club**
**Alton WI** (Women’s Institute
**Alton Islamic Centre** (Friday Prayers etc)
## **Altonian Care**
## **Alton Concert Band**
## **Andy’s Man Club**
## **Alton Townswomen’s Guild**
**Booted Out** (Line dancing)
## **Chris Stamp Yoga**
## **Diabetic Services**
**East Hampshire District Council** (training, polling station etc.)
## **Foot Clinic**
## **Home to Alton PCN**
## **Home to Clear Skies**
**MHA** (Singing for wellbeing group)
## **National Blood Donors** (NHS)
## **Pulmonary Rehabilitation Repair**
## **Repair Cafe**
**Silhouettes** (Children’s gymnastics)
**YEM Theatre Group** (Children’s theatre workshops)
## **University of the Third Age, Alton Branch** (U3A)
The U3A is the Centre’s single biggest external room hirer. They hold a wide range of classes during the year for people who are 50+. The course programme includes 45 different class topics, nearly all held at the Community Centre.
## **Watercress Line Heritage Railway**
10
## **The Heart of Alton**
## **Alton Community Association CIO**
Amery Street, Alton, Hampshire. GU34 1HN Registered Charity 1173885 in England & Wales
11
REGISTERED COMPANI, L18&R. CE01135¥ IF.ngland #Dd Il'4lesl
REGISTERED CIIAIUTY NI'MBER: 11738aS
REPORI. Ofr THE TRL'STELS Af*D
IIN.AI'DITED FINAYCJAL STATEIE.T5 FOR THE I'EAR ENDED 31 ALGI'ST 2023
FOR
ALTO% COII.IILINITI' ASSOCIATIO)4 CIO
Weitonc Matihew's Liiniied
Chanired Ccrtifi¢d Accoiinianis
Markci House
211.Lnien SIT¢el
fyL34 1 HCT
ALTON COIIMI'P*lTh' ASSOCIATION CIO
C'O%TENTS UF THY. FINANCIAI. STATF.IIENTS
FOR THF. tr'F.AR E%DF.D Jl Al'.GliST 2023
P*ge
Repori of ihe I'rust¥cs
Independeni Ex8mlner's Rtport
tliernent of FiDgncl#l Aetivlties
84l¥n¢e Sh¢et
otes lo th¢ Flngncigl St*t¢menli
7 to 14
D¢i4lled Staiement of Fln4nclAI Actltrltles
15 to 16
AL TON Coll][1N[TV ASSOCIATIU,Y CIO
REPURT OF THE TRI,'STEES
FC)R THF I'Tr:AR E.NDED JI .4LGI:.51- 2023
TILe insiees who are also direciors of the charity for the purrM)qes of lh¢ Cornpanies Aci 2C¥)6. pre5eni their Tepon with
tlie financial sraiLÈiiLftts of the chariry lor rhc ycar cndLd 31 Augu8t 2023. The IrusiLts have adoptLid the provisions of
Accouniing and RLyoning by Chariiiis.. Statement of Recommended Practic¢ applicable 10 charities preparing their
aicounts in 8ccordan¢r with ille Finanrial Reporttng Standard applicable in UK and Rvpublic of Ireland IFRS I O!)
lcffecltvt l January 20191.
TRLiC'TI R&:. C.()I'ER*i.4%CE AND MANAGENIE%T
oi'ernlng documtnt
I"h¢ Lhaiiiy Is ioiiirolled by 115 governin8 docwn¢ni. a deed of irLhSi. and co[tIlU1¢S a limiied COTnpJny, limiied by
uaraniee. definid by the Companies Aei 2006.
REFERF.NCF: .4ND ADMIIISTRATII'L DET.4115
Reglstered CThmpan% nurnbe
Re¥lsiertd Chirli) numbyr
Reglst¢r¢d tsmte
Alton C'ommunity C¢ntre
Amlry Sire¢i
Alion
HaMhirt
GU34 IHN
Trustee5
,Mrs P K L¢T¢W
H C'happcll
MTS N Jokiel Iresibtned 6110120221
S Le1
C A M Ja¢kson-Smiih
Mrs E Hill Ires1¢ 4,.1 li20221
S F. Laker lappoini¢d 23iS,110231
D Phillips lilPP)inied 2315120231
IndependeDI Examlner
WL*ltonc Maiih¢w% l.imiied
ChanLfL'd C¢nific(l AcLountan15
MarkLI HotJ%e
21 Leniln SITeei
Alion
(iU34 1 HG
E.EliT SINCE THE E.YD OF THE YEAR
Illfornwlion relaring to ¢vcn15 sinc¢ Ihe end of Ihe year is 8iven in the rtoi¢s to Ihe financial swiernents.
P8¥e I
AI.TON C.()IIMIINITY ASSOCI.4TIO.Y CIO
RFPURT ()F THF. TRI.'STF.ES
FOR THE YFAR Tr.l*DF.D.11 AL.GipST 202J
TRF..4SbRE.R'S REPORT
Thi% li.as ihe fir41 lull year withoui Covid re51riclions and Sho art increase in aciivity at the CetLtTe a near
bTcak-even result.
ThL' trusie¢s 5uccLssfiJllJ' secur¢d loans for replacin8 part of rhe roof1£24kl. g)me doubl¢ glazing 1£2ki. tsbles and
chair% 1£1.5ki and a replacement kniler 1£3k). Other donaiions included Jane Austen Regency Week 1£16kl and
fund-r#i$ing efveniN1£8.5ki.
The number of stuaents ertrtslling for Leisure Learning classes Conrinues io Incre "1Ib classes for intere&t¥ being
adde{5 eacli lem Il!ts
l. A %imilar rncre&se can be seen in ihe hire of rooms i 730/0) hlIt the Day Care Cenlre shows
26/• increase from ihe preNLOUS yeaT. Costs for these ar¢as sho. correspondin8 increases.
The ¢osi of gas and electrLCLry increased by 390/th and the irnsiee5 hai'e looked carefvlly at how lh¢ Centrc can rLyJuce
Ihcse cosls. The nL'W' r(M)f al doubl¢ gl87.in8 h&N'e hclped and ihe possibiliry. of solar panels is bein8 inv¢siigated.
Ciuin¥ forward, CL*mmuniiy Infrasiruiluri Le ICILI fwiJin8 of £668.756 h85 bcen award¢(I to ihe Centre to improve
the buildirts In¢luding a lift to fir51 floor
Approved by order of th¢ ofirusiees on ..
. and sÉ8ned on ils b¢haifby".
Mrs P K L¢r¢w'_ I"ruhlee
Page 2
INDEPEP*DEliT EXAMINF.R'S REPORT TO THE TRUSTEES OF
IILTO.N ColM(1TI, .4SSOCIATION CIO
Independent tx8mlner'$ report io tht Ini$iep* of .41ton C'ommunlt). Assoclallon CIO I'ihe Compxny,)
l rn'PiJTI Iv the iharilTr' tTUStees on Tny examinaiion ol. the aiLoiini% ot'ih¢ ( i)mpanv lor the vear ended 31 August 2023.
Respohslbllltie5 and b4sls of report
A% ihc rhBTIIy'5 ITU5tc¢s of Ihe Company land also its dire¢iors for lh¢ purposes ofcompany lawl you are reSnsIble for
lh¢ pr¢paralÈoD of Ihe ac¢ounts in ac¢ordon¢e wih th¢ requiremen15 of the Companies Aci 20061'Tbe 2(M)6 A¢i'}.
Havin¥ tISfIed ms's¢lf Ihat Lh¢ aL¢ounts' of the Cornpany dTL noi r¢quir¢d to bc audiied under Part 16 ot. Ihe 2006 Aci
r*d urL ¢ligiblL for independent ¢x8minaiion, I report in respecT of mv e.xaminal?on of your chariry's accounts &$ carn
out under SeLiion 145 1)I' th¢ L harilie5 ALI 2011 I'ihe 201 I ALI.). In LOTrying vul my examinarion I h8ve follow'ed the
Dir¢¥ti(Jnb ¥iv¢n bi. the Chariry Comlwssion und¢1 S¢ciion 145151 Ibl of the 2011 Aci.
Independent examiner's *t*temrnt
Sinc¥ sour ¥harii}'4 ¥TOSS In¢offte Lxc¢¢ded £250,0) your examiner mts be a Tnetnber of a listed body. l ¢an confirm
that l am qu8lifi¥d io undcrrakL ihc examination b¢¢2Use l am a member of the Assoiiaiion of Chanered Cenified
Accounianib. which is one of the li8ied dieS.
I hav¥ iumplLILd my ¢xarninaiion. l Lonfinn that no matt¢rs ha¥i ¢ome io my attLntioD in ionneciion wilh the
¢xamÈnalton gi&in¥ m¢ Lause io belie%'e'.
a¢couniin¥ reLords were k¢pt in r¢5peci ofihe Company as required by Seciion 386 of ihe 2(H)6 Aei.. or
Ihc accoun15 do not 8CfQTd with Those records: or
Ihc aLLouni8 do nol comply Ihc accounting r¢quirem¢rtis of Section 396 of the 20(KJ Act other than any
requir¢m¢ni ihat the accounts 8Jve a irne and fiiir vi¢w 'hICh is noi a matter ¢on$idered a5 part of an independent
Lxdmination. or
Ihe account% have noi been prepared in o¢conlan¢¥ with the methods principles of ihe SI8Tcment of
Re¢ornmenJed Prx¢lii¢ for aLLuuniin8 dnd reportin¥ by CrItieS lappltcable to ¢haTiiies PTep8rin¥ their accounts
In 4ccordanee wth ihe Fitwncial Reporting STandord applicable in the UK Republic of Ir¢land (FRS 1021).
I bsve r*0 concerng and haie come JLfos5 no matters in connection with cxaminaiion to which attLmliOM $lw)uld
drawn in ihi5 report tn order ¢nabl¢ a prorKr understandin8 of th¢ a¢counts to be rcached.
W¢ndy Croueher
WettonL matih Limited
C-han¥f¥41 ( crtificd Accounianrs
Mdrk¢i House
? l Lenien SITeei
Alton
GU34 IHG
Dale..
Page 3
ALI'ON4 COlMI[NITy ASSOCIATIOl¥i CIO
STtlTEIIENT OF FINANCIAL ACTII'ITIES
FOR TIIE I'EAR F.%DED JI AUGIIST 2023
2023
Total
?0??
rolal
junds
Unr¢stricied
fvnd
R¢¥lriCted
fldS
Nole5
INCO,IIE A.ND ENDOH'fvIEh"TS FROM
l)i)naiii)n% ond ILL
60.423
30JIKI
90.923
9.115Y
Qthèy ITadin8 a1} ities
Inve%inYni inron
Other inwn
197.974
204
197.974
204
1411.5113
fi7
1.20U
Toial
25&61)1
3fjJOO
289.1•1
219. 7n9
I'NPLNDII'L4RL
Charltable aetii'iti
iarL CinirL. N41)ndaJ' and Tuesday
ShopmobilLIy
Aduli EdiiLatiun
Youth centre expens¢s
1.1.478
139
13,478
139
31.657
9.077
44
27. 7.54
77
77
3,677
240,436
2.35J
4.455
190.773
Day ¢ar¥ LKPillbe
OthL'r up¢raiing ros15
3.677
21.628
218.808
264.1S9
289.464
235.lJ50
P*E'I' IhCUIIEIIF.'XPE.P*DITURLI
Tran$fen beiTreen fundy
1363)
(15.3471
14.428)
4.428
Net movtmenl in funds
19.986)
9.62.1
1363)
IlJ.342)
RTr:CO)CILIATIOP* OF FL'liDS
Tulal fidS broughi fonvanl
131,754
133.754
149.JOJ
TOTAL FUT4DS CARRIED FORWARD
121.768
11,623
133.391
J33, 754
The not¢s fomi part of Ih¢se financial staternents
Pa8e 4
ALTUN COIIMI'NITY ASSOCIATIOII CIO
BAI..4NC-F. SHEF.T
JI AL(:I'.ST 202.1
3023
Toial
funds
202?
Tolal
UnrestrLLted
fund
R¢stri¢i¢d
fvnds
Notes
FIXED ASSETS
TJn¥ihlc
10
105.OIKI
107.51x1
CI,'RRENT ASSF.TS
Debiur%
( ash al bank and In hand
750
10.872
24.26S
39.982
23.115
3J.710
29.110
IA,622
50.131
CREDITOR
AMOLIn falling du¥ Within one year
136.8561
1.16.856)
131J.577J
F.T CLRRFNT.4SSETS
16.76
11.622
28J91
?0.254
TOTAL ASSETS LESS CURRE.NT
-IABII.ITIES
121.769
11.622
133.391
135. 754
T A&SETS
121.76
1,622
1.1.1..191
133. 754
14
lJnrLsifiLied funds
Rcstricied funds
121.769
11.622
131.754
2.000
I"OTAL FLliDS
133,391
133.754
Th¢ Lharitsblc company is eniitled io exemption from audil under ScLtion 477 of ihe Compani¢¥ Aci 20(J6 for ihe year
ended 31 Augusi ?023.
ThL ITJLinbers hail noi rLNuifiLI the Company to obi8in an audii of its finanei&l ststements for ihe yeer ended
31 Au8u$I 2023 in aOrdance wilh Secison 476 of th¢ Conwies A¢¢ 2006.
Thl InL%tees acknowledge their rcsptsnsibiliiie5 for
lul
¥n8uring thai ihc charitablc conwany kc¢p% attounting r¢¢ords ihki comply with S¢etions 386 and 387 of ihe
CompanieN Aci 2(M)6 &nd
preparing rtnan¢ial slaivments uth2ch gtve a irye and tair w¢w of the stute of affairs of the chan"tHble company as
ai the end of each finan¢ial year and of its surplu% or deficit for ¢ach financial yeir in Bccordance with ih¢
requircrnenis of S¢ciions 394 and 395 and thich oihcJM'i* ¢onwly with Iht r¢quirement$ of th¢ CoTnpanies Aci
?006 relating 10 finan¢iJl Sl#l¢men15. $0 far as oppli¢ablc 10 lh¢ ¢haritablc conwany.
Ibl
The Njtes tomi part of Ihese t1¢1¥1 ststemenis
Page 5
continued...
.4LTON CO.M.MLI.NITY ASSOCIATIOII CIO
B.4I..4NCF. SHEET- contlnu¢d
31 Al,'GbST 2112.1
Th¢se financial Sldiemeni¥ have t*en prepared in aCLrd8Lt with the provisio$ applicabk to ehariiable companies
ubjwt lo the small ¢ompani¢s reginw.
Ih. financial siatcmLntS KbLre approi¢d by ihe Board of Trustees and auth0ri5ed for issue
..l&bj w¢re Sign on lis haJfbY.'
on
P K Lcrew . TnL$lee
Ihe notes forn part of these financial STatements
Pa8e 6
AI.TON COMMI'YITY AS5UCIATION CIO
NOTES TO THE FINANCI.4L STATEMENTS
FOR THE I'EAR ENDED 31 AI'C.L'ST 2023
ACCOU,%TING POLICIES
Basis of preparing the fiTraft¢ial st4t¢ment$
Tlii tirtaIiiial siai¢mLnis ol Ihc rhariiable company. whi¢h is a publi¢ benefir entity under FRS 10? h#N'L been
PTcparcd in acLordanc¥ wilh the Charitie5 SORP IFRS I O?) 'Accounting and Repvrtiny by Chariiies: Siatemenr
of R¢¢0Mnded Praciice applicable lo chariiiL% preparing their accounls in accordance wilh ihe Financial
Reporting Sndard applicable in the UK and Republic of Ireland IFRS 1021 le(Y¢¢tive l January 20191..
Finan¢i81 Rerx)rting Stsndaid l O? Thc Financial Reponing Standard appliLable in the UK aNt Republic of
Ireland, and the Compani¢s Aci 2006. The financial siaietnenis haw¢ been prepare41 under the historical ¢ost
conbeniion.
lrtcomt
All In¢(>nK' Is TonIs in Ihe Siaiem¢nt of Fi•an¢ial Ac[iltIeS onc¢ th¢ ¢hariiy has entitleTneni to ihe fvnds. it
1% prI)bIr thai the income will be r¢¢¢iv¢d and tk amount can be measttred reliably.
Eip¢ndityre
Liabiliiie% are reco¥Sed as expenditur¢ Soon &5 theTe 1% a le881 or ¢onsiTULtive obligaiion commillin8 the
¢haniv tu Ihwl expenditure. li Js pr(Trbable that a transfer of ecc)nomic benefJi% will be rcquired in %eiil¢m¢ni and
the amouni of Ihe obligalton ean be m¢agured reliably. Expendiiure is accounted for on accntals basis and has
been cl8s%ifLcd undcr hLadings that a¥wL¥ai¢ all c05t relarcd to t]K' Category. Ther¢ costs eannot bc dire¢tly
attribut io nicUlar headin8s they hav¢ b¢¢n illocaied ro aciiviiies on o bgSi5 consisteni with ihe use of
resour¢is
T*rtglble fixed Auets
DLpreiiatl(In l* provided at ihe followin8 annual rotes in Order io te off each o¥er IL% e5timatrd tful
Itfe.
Long leaschold
Moitsi v¢hi4le5
25 /v tsn cosl
T*x•i50
The charl. is exempi fwm cor[8110n lax on its Charitable lIVitieS.
Fund •cfountlng
L',ThTesiriclcd fundb be used in accordance with the charitsble obje¢iiYes at the discretion of the trustees.
Resiricicd tunds ¢an only bc used for particular r¢styi¢*d purp05¢s within the obj¢a$ of lh¢ ¢harity. R1105
arise wh¢n spc¢ificd by thc (knnor or when furxls a g8is¢d for pirticular rcsiricied purposes.
Further explanation of t? nature and purpose of each fvnd is includ¢d in the notes to the fin8n¢ial $18iements.
Pvtyslon r0515 and other p0st-ttt1MenI benefits
The Lhariidble LOLI)pany uperales a defined 14)lllribu¢ivn pcn5i(Jn scheine. C(Trniribuiions payable lo ihe ihariiable
Company's PlSOi1 sihenx cliar¥ed io Ilie staleinI of Financial A¢iivili¢s in th¢ ptriod to which they rel81e.
Pa¥e 7
¢ontinutd...
ALTOY COIMMIINITY ASSOCIATION CIO
liC)TES TO THF. FINAYCI.4L STATEMF.NTS- contiTrued
Tr"QR THE I'EAR ENDED 31 AI'.GI.'ST 2023
DOIATIC)NS AID LF.GACIES
2023
2022
Toilei provision - EHDC
CO fundin8- F.HDC'
Cor< funding- ATC
Mandaiori" rnte relief
Sundrv gratll% iind donations
Minibus grdni
6,59J
4.0(lQ
.o(Jo
.&77
.391
lo.o(
10.000
¥,00
10.611
57.659
IX).923
09.859
OTHER TRADING ACTIVITIES
202.1
2Q?2
('OUTse tee
Day Lare ILntre
Assembly rooms
Lenin8 of rooms
Mittibus hir¢
Other operaiing in¢ome
46.900
10.843
31¢.3fl4
1¢.022
0.3QO
77.587
2.501
15.209
2.493
17.002
197.974
148.5r13
I%.ESTMENT IYCO.NIF.
2023
2022
Inier¢51 rcicived
204
07
CHARITABLE AC[%,[TIEs COSI"S
Direct
Cw$
Support
Totals
Day care cLntre Monday Tuesday
Shopmobiliry
Aduli Educdtion
Youth cenlrL' expenses
13.478
139
-11.657
13,478
139
.71.657
77
3.677
235.181
77
377
2411,436
Day care e.%penses
Oiher op¢raiin8 eosis
5,255
2114,209
5,255
289,404
Pa8¢ 8
continued.
ALTOY COMMiINITY A550CIATIo CIO
NOTE5 TUTHE FIYANCIAL STATEMENTS- ¢ontinued
FOR THE YEAR LYDED 31 AUGUST 2023
YET IliCOMEI{EXPFf*DITUREI
Net incomc,'l¢xpendiiurel is Star after char8ith&'icreditingl-.
2023
2022
t)epreciaiiDn- assets
surp15 on disposal of fixed &ssei$
2.5011
2.53
(1.21h)J
TRLSTEES, RE%1 ILINERATION AND BEINEFII"S
There werL no tnisiee5' remunerniion or other b¢n¢fits for the year eThd¢d 31 August 2023 Thr for ihe year ended
I l Augusi 7022.
Truitt¢$' fxpenJeJ
There werv no
31 August ?022.
(rusie¢s' eKpenses paid for the year eftd¢d 31 AU$( 2023 nor for the year ¢nd¢d
STAFF CUSTS
The av¢Tagc monthly numbcT of ¢mploye¢5 durin8 lh¢ year w&% AS follows:
2023
Is
2022
14
General siatf
No emplovL'es e1Ved emoluments in e.Kcess of £60.nrJo.
COMPARATIVEl> FOR THE SI"ATEMEN.T OF frIN"ANCIAL ACTITr'ITIES
Unre%iTiCILYi
Restri¢ted
fund5
Totsl
funds
INCOME A,ND LNDOWMENTS FROM
Donations and le8acics
57.859
12.0(K)
69.859
Other trading aciiviite$
Invesimeni in¢ome
Oiher incon
148.583
67
1.200
148.583
67
1.200
207.709
12.(K)O
219.709
EXPENDITURE ON,
Charlt4ble Actli'ltlrs
Ddy carc iLnifL'J M onday and Tuesday
Shopmobilitv
Adult EUL11110Tr
Youih ccntre expens¢$
9.677
9,677
44
27.754
27,754
2,353
Day i#rL expenses
OiheT operaiing costs
4.455
4.455
I ¢X).773
190,773
Total
230.601
4.455
235,056
Page 9
conrinued...
ALTON COMMIIYITY ASSOCIATIO CIO
"OTES TO I'HF. FI%'.4NCIAL sTATEIENTs- Contlnued
FOR THE YE,IR Tr-NDED 31 ALIGUST 2023
COMPARATII'ES FOR THE STATEfvIENTOF FIYAICIAL ACTII'ITIES- c¢ill¢lnued
LinresiriLied
futtd
Re*ifi¢¢vd
To¢al
nds
ET INC()MF.IIEXPkNDITURL)
Tr8Thsf¢r5 bets%een funds
122,8921
5,630
7.545
15.0301
115.3471
ti mLl%tmtlli funds
117.2621
1.915
115.J47
RECUNC.'II.IATION OF FLN'DS
Tolal fundR bTouBhi forwyrd
149.1)16
85
149.101
TOTAL FLINDS C.4RRIED FORWARD
131.754
133.754
TANGIBLE FIXED ASSF.T.S
FixftLr¢s
Lort8
leaschold
Plant Hnd
maLhinery
Moror
hicles
fillings
Totsls
CO.ST
Ai I Scptem[ 2022
DI&)5a1$
Joo.000
37.6211
.17,101
31,000
16,5001
21J5,721
116,$1101
AI 31 ALL¥u412023
100,000
37.620
37.1111
14,500
189,22 I
DLPRECIATIUY
Al I S¢ptember 2022
Charge fvT yefir
Eliminwed on dispo%al
37.620
-17.101
2.1.5011
98,221
2.500
{16.5001
116.50111
At 31 Au8usi 2023
37.620
37.101
9.SillJ
84,221
NEI. LI(M)K VALUE
At I I Aub*tss12a23
loo,000
5,000
ios.000
Al 31 August 2022
7.5(Jn
IfTr7.51)n
P88e lu
continued,..
ALTOY COMML NITY ASSOCIATION CIO
VTV.S TU THF. FINAYCIAL STATEMENTS- ¢ontlnued
FOR THE I'EAR F.YDF.D 31 ALGL'SI. 2023
DEBTORS: AMOLNTS FALI.IN'G DLE M'ITHIN ONE YEAR
21123
2022
Trade dcbii)r5
her debiiirs
VAT
Prepa(.% and a¢cru¢d income
10.093
1.05
775
13,037
8,390
23.lJ5
12.
CREDIT()RS: AMOUNTS FALLIIG DLE M'ITHITI OI%E YEAR
2023
2022
Bank loans and oN'erdrafii Isee Tte 13
Tradc Lr¢dtiors
wae5
VAT
Other rr¢diioTS
Accrnals atKI d¢fcrrcd incom¢
18?
2.55 ?
12
3.672
378
1163
12.089
111.686
1.168
14.246
J2.388
PAYE
3&J56
JfJ.-f 77
I.OAliS
An 8n4lysis ofthe rnaturiiy of loatts i5 given below..
21123
21)?2
AftUnts fallin8 du¢ wthin one year on den..
Bank overdr4ft$
182
14.
MON'FMF.NT I.Y TrLJ'NDS
Net
TAnsfers
beiw¢cn
fund$
movemcnt
in fund5
At
3118123
AI IK9Q2
L Threslricied funds
CJ¢JLra2 liiiiJ
131.754
(5.5571
{4.428)
A21.769
Re5tricled funds
Day core
Generydl building
13,6781
8872
4,428
750
10.872
2,000
4.428
11.022
TOTAI. FLINDS
lJ3,754
1363)
133J91
P8&ell
continued...
.4LTOY COMMUNITY ASSOCIATIUN CIO
Y()TFS TU THF. FIN.4NCIAL STATEIIEI%TS- eotstlnued
FOR THE YEAR EYDED 31 AI"'GLST 2023
MON'E.IIENT IY FUNDS- eontlnued
ei movement iti fur5. includ¢d in the aboi'e are as follows".
Incoming
rewurces
Rwurce$
expended
Movement
in fvnds
Lnresiricted [ndS
(iencral tuiid
258,601
1164,158)
(5,457)
Restricted fundj
D&1> carc
G¢nernl buildin8
13.67¥1
{21.6281
13.6781
8.872
30.500
-3•,500
125.1(161
S.194
TOTAL FLINDS
289,101
12¥51.4641
{363)
Comp8r8ilve5 for moi'ement In
Transfers
between
funds
movement
in tunds
Al
31.'X,'72
Ai l 14112
Vnr¢$¢rbc¢ed funds
General fiEnd
149.016
12?.8921
5.630
131.754
Restrkted fndS
D¥y ¢aT¢
Cs¢nernl buildin8
83
5.545
15.630
2,IMJO
85
7.545
{5.630}
2.000
'roTAL FiINDS
149,101
115,3471
133,754
Comparati£ nel movemeni in funds. included in the above ale as follows-.
Iniomin¥
r¢wur¥es
Resources
¢xpet¥Jed
Movemcnt
in fvnds
L'nrostrl¢ted fundi
General fi)nd
207.709
1230.6011
122.¥921
Restrieied funds
T)av Larc
Cyen¢rnl buildin8
10,(
14.455
5.545
I ?.(XM)
14.455}
7.545
TOTAL F'bTr4DS
219.709
1235.0561
115.1471
Page 12
L4)ntinu¢d...
LTOY COMML'NITY ASSOCIATION CIO
OTES TL) THF. FIN'ANCIAL STATEMENTS- ¢oniiou¢d
FOR THE YEAR EYDED 31 AI,'GVST 2023
14.
MON'E1.%.[ [% FLI%DS- Contlnued
A Lurrent vlar 12 months and prior year 12 nb)llths combined SK)siiion is 85 follows..
Tran5f¢rs
betsveen
funil
movemeni
in fund5
At
At 1.19121
Lnrestrleied rThd5
(ieneral fvnd
149,016
11%.4491
1.202
121.769
R¢$tricted futtds
Day caTE
G¥niral building
%5
11,2021
750
10.872
10.¥72
85
12.739
{1.20?1
11.622
TOTAL FI',NDS
149.101
133,391
A curreni year 12 months and prior year 12 months coynbined nei mov¢n*nt in fund5. included in Ihc abow¢ att
as follo5..
Incoming
r¢sourccs
ResoLErc¢s
expeNled
Moi"em¢ni
in funds
linrestritlc41
G¢n¢ral fund
466.310
1494.7591
(28.4491
Rt51rkied funds
Day car¢
G¢n¢ral building
10.000
32.5(Xl
{8.1.131
121.628)
1.867
10,872
42.5CKI
129.7611
12,739
TOTAL FIINDS
508.810
1524.5201
115,710)
Is.
REI.ATb:D PARTY DISCLOSURES
Th¢re wLrL tat¢d party transactions for th¢ yu¥ ended 31 Au8usi 2023.
Pase 13
continued...
ALTO) COMMI,'liITY ASSOCIATIOI CIO
OTES TU THE FI.YAWI'IAL STATEMENTS- ¢OAllnued
F()R THE YEAR kYDED 31 AL'GL15'T 2023
16.
POST BALANCE SHEET EVENTS
Alton Coniniuniry C¢ntTe ha*c been awardcd Community lnfrastructte Lw ICILI fimdin8 ofcirca £660.(KQ to
improve thL' building irtcluding a lift w th¢ firs¢ floor.
Pa¥e 14
ALTON COMMUYITY ASSOCIATIOY CIO
DETAII.ED STATEMENT OF F'INANCIAL ACTIVITIES
FOR THE VEAR EYDED 31 Al'GbST 2023
2023
2022
INC'OML AND F.NDOW'N1ETs
Donlilons and leg*cle5
Ti)Ilcl pioNision - F.HDC
Cure fundirk8- EFIDC
Cor¢ fundin8- A Tl"
M£indaic)ry rate relief
Sundry grdnis and don#tiQTts
MinibLLS
4.65.1
10,000
t5. f91
10.oii
8,877
32.391
jo.oon
90.92J
9.159
Other trgdlrt8 xcllTh'ltles
( our%¥ t¢¢$
DJY lar¢ cenire
A%s¢mbly rooms
Letting i)f rooms
minib hire
her operniin¥ incom¢
46,91JO
10,853
J6.3(14
6.300
77.587
Z.501
15. 709
95,66¥
2.493
17.1102
197,974
14¥.583
Ini'estmeTrt Income
Interc rcccii'ed
204
07
Other
GiÉ in on wl¢ ol-tanxible fix¢d awt$
Total incomln8 re50urees
289.101
219. 7Qg
EXPE.YDITURE
ChArltgble actlvltl¢$
'ag¥5
Social s¢¢urity
P¥n%inns
Rates and water
InSranCe
Light and heal
"re1¢pne
Computer and oifiiL expenses
Sundries
CloihingliraininB
Day care cenire
PhotcTrropyin8
Cgrricd foN'ard
1111,459
2,316
2.06.1
12,Y81
6,422
1¥,657
IOQ.9110
1, 949
10.53 Y
5.50 ?
13.1)41
3,491
4.44J
595
71JJ
9.677
768
154.980
616
350
1.1.478
834
176.699
This page does fomi part of Ihe ytatutory financial Siaiemert¢S
Page 15
ALTOI COMMUYITV ASSOCIATION CIO
DF.TAII.EDSTATEMETr4T OF FI%ANCIAL AcfiN'ITIES
FOR THE YEAR ENDED 31 AI:,GUST 202.1
2023
202?
Ch¥rltablt actlTrlties
EITLTru¥hi forward
Misccllaneous catnienaTrce
F"urniture and eguipmLni
Adult ¢ducaiion acLonJTh)daiion
Tutorial fees and SiilariLs
Adult educaiion.%undrie5
AssLrnbly rootn4
Planl and maihincry.
IXIuT¢S and fiiiinb*s
Mvior vehiLIL
'AT p¢naliies
176,699
J54.980
936
12.042
77
943
11.743
2.353
437
44
17.759
139
31,7119
1.5Z8
14,780
31.490
167
10,486
IU.3110
27.t55
96
2.501
477
802
284,209
229.IltS
Supptsri rn5t5
CvOI'ern*n¢e eos15
AL{L)unnLY dnd leyl fees
Bank charge> STKI inieresi
3.449
1,8116
3.5J2
1.684
5.190
Tntal rewuTecs cxpcndtd
289,464
335.n50
et ekpendlturt
1363)
(lJ.347)
This page does not forn) of the stawlory finaKial siaiem¢ni$
Pe 16
REGISTERED COMPANI, L18&R. CE01135¥ IF.ngland #Dd Il'4lesl
REGISTERED CIIAIUTY NI'MBER: 11738aS
REPORI. Ofr THE TRL'STELS Af*D
IIN.AI'DITED FINAYCJAL STATEIE.T5 FOR THE I'EAR ENDED 31 ALGI'ST 2023
FOR
ALTO% COII.IILINITI' ASSOCIATIO)4 CIO
Weitonc Matihew's Liiniied
Chanired Ccrtifi¢d Accoiinianis
Markci House
211.Lnien SIT¢el
fyL34 1 HCT
ALTON COIIMI'P*lTh' ASSOCIATION CIO
C'O%TENTS UF THY. FINANCIAI. STATF.IIENTS
FOR THF. tr'F.AR E%DF.D Jl Al'.GliST 2023
P*ge
Repori of ihe I'rust¥cs
Independeni Ex8mlner's Rtport
tliernent of FiDgncl#l Aetivlties
84l¥n¢e Sh¢et
otes lo th¢ Flngncigl St*t¢menli
7 to 14
D¢i4lled Staiement of Fln4nclAI Actltrltles
15 to 16
AL TON Coll][1N[TV ASSOCIATIU,Y CIO
REPURT OF THE TRI,'STEES
FC)R THF I'Tr:AR E.NDED JI .4LGI:.51- 2023
TILe insiees who are also direciors of the charity for the purrM)qes of lh¢ Cornpanies Aci 2C¥)6. pre5eni their Tepon with
tlie financial sraiLÈiiLftts of the chariry lor rhc ycar cndLd 31 Augu8t 2023. The IrusiLts have adoptLid the provisions of
Accouniing and RLyoning by Chariiiis.. Statement of Recommended Practic¢ applicable 10 charities preparing their
aicounts in 8ccordan¢r with ille Finanrial Reporttng Standard applicable in UK and Rvpublic of Ireland IFRS I O!)
lcffecltvt l January 20191.
TRLiC'TI R&:. C.()I'ER*i.4%CE AND MANAGENIE%T
oi'ernlng documtnt
I"h¢ Lhaiiiy Is ioiiirolled by 115 governin8 docwn¢ni. a deed of irLhSi. and co[tIlU1¢S a limiied COTnpJny, limiied by
uaraniee. definid by the Companies Aei 2006.
REFERF.NCF: .4ND ADMIIISTRATII'L DET.4115
Reglstered CThmpan% nurnbe
Re¥lsiertd Chirli) numbyr
Reglst¢r¢d tsmte
Alton C'ommunity C¢ntre
Amlry Sire¢i
Alion
HaMhirt
GU34 IHN
Trustee5
,Mrs P K L¢T¢W
H C'happcll
MTS N Jokiel Iresibtned 6110120221
S Le1
C A M Ja¢kson-Smiih
Mrs E Hill Ires1¢ 4,.1 li20221
S F. Laker lappoini¢d 23iS,110231
D Phillips lilPP)inied 2315120231
IndependeDI Examlner
WL*ltonc Maiih¢w% l.imiied
ChanLfL'd C¢nific(l AcLountan15
MarkLI HotJ%e
21 Leniln SITeei
Alion
(iU34 1 HG
E.EliT SINCE THE E.YD OF THE YEAR
Illfornwlion relaring to ¢vcn15 sinc¢ Ihe end of Ihe year is 8iven in the rtoi¢s to Ihe financial swiernents.
P8¥e I
AI.TON C.()IIMIINITY ASSOCI.4TIO.Y CIO
RFPURT ()F THF. TRI.'STF.ES
FOR THE YFAR Tr.l*DF.D.11 AL.GipST 202J
TRF..4SbRE.R'S REPORT
Thi% li.as ihe fir41 lull year withoui Covid re51riclions and Sho art increase in aciivity at the CetLtTe a near
bTcak-even result.
ThL' trusie¢s 5uccLssfiJllJ' secur¢d loans for replacin8 part of rhe roof1£24kl. g)me doubl¢ glazing 1£2ki. tsbles and
chair% 1£1.5ki and a replacement kniler 1£3k). Other donaiions included Jane Austen Regency Week 1£16kl and
fund-r#i$ing efveniN1£8.5ki.
The number of stuaents ertrtslling for Leisure Learning classes Conrinues io Incre "1Ib classes for intere&t¥ being
adde{5 eacli lem Il!ts
l. A %imilar rncre&se can be seen in ihe hire of rooms i 730/0) hlIt the Day Care Cenlre shows
26/• increase from ihe preNLOUS yeaT. Costs for these ar¢as sho. correspondin8 increases.
The ¢osi of gas and electrLCLry increased by 390/th and the irnsiee5 hai'e looked carefvlly at how lh¢ Centrc can rLyJuce
Ihcse cosls. The nL'W' r(M)f al doubl¢ gl87.in8 h&N'e hclped and ihe possibiliry. of solar panels is bein8 inv¢siigated.
Ciuin¥ forward, CL*mmuniiy Infrasiruiluri Le ICILI fwiJin8 of £668.756 h85 bcen award¢(I to ihe Centre to improve
the buildirts In¢luding a lift to fir51 floor
Approved by order of th¢ ofirusiees on ..
. and sÉ8ned on ils b¢haifby".
Mrs P K L¢r¢w'_ I"ruhlee
Page 2
INDEPEP*DEliT EXAMINF.R'S REPORT TO THE TRUSTEES OF
IILTO.N ColM(1TI, .4SSOCIATION CIO
Independent tx8mlner'$ report io tht Ini$iep* of .41ton C'ommunlt). Assoclallon CIO I'ihe Compxny,)
l rn'PiJTI Iv the iharilTr' tTUStees on Tny examinaiion ol. the aiLoiini% ot'ih¢ ( i)mpanv lor the vear ended 31 August 2023.
Respohslbllltie5 and b4sls of report
A% ihc rhBTIIy'5 ITU5tc¢s of Ihe Company land also its dire¢iors for lh¢ purposes ofcompany lawl you are reSnsIble for
lh¢ pr¢paralÈoD of Ihe ac¢ounts in ac¢ordon¢e wih th¢ requiremen15 of the Companies Aci 20061'Tbe 2(M)6 A¢i'}.
Havin¥ tISfIed ms's¢lf Ihat Lh¢ aL¢ounts' of the Cornpany dTL noi r¢quir¢d to bc audiied under Part 16 ot. Ihe 2006 Aci
r*d urL ¢ligiblL for independent ¢x8minaiion, I report in respecT of mv e.xaminal?on of your chariry's accounts &$ carn
out under SeLiion 145 1)I' th¢ L harilie5 ALI 2011 I'ihe 201 I ALI.). In LOTrying vul my examinarion I h8ve follow'ed the
Dir¢¥ti(Jnb ¥iv¢n bi. the Chariry Comlwssion und¢1 S¢ciion 145151 Ibl of the 2011 Aci.
Independent examiner's *t*temrnt
Sinc¥ sour ¥harii}'4 ¥TOSS In¢offte Lxc¢¢ded £250,0) your examiner mts be a Tnetnber of a listed body. l ¢an confirm
that l am qu8lifi¥d io undcrrakL ihc examination b¢¢2Use l am a member of the Assoiiaiion of Chanered Cenified
Accounianib. which is one of the li8ied dieS.
I hav¥ iumplLILd my ¢xarninaiion. l Lonfinn that no matt¢rs ha¥i ¢ome io my attLntioD in ionneciion wilh the
¢xamÈnalton gi&in¥ m¢ Lause io belie%'e'.
a¢couniin¥ reLords were k¢pt in r¢5peci ofihe Company as required by Seciion 386 of ihe 2(H)6 Aei.. or
Ihc accoun15 do not 8CfQTd with Those records: or
Ihc aLLouni8 do nol comply Ihc accounting r¢quirem¢rtis of Section 396 of the 20(KJ Act other than any
requir¢m¢ni ihat the accounts 8Jve a irne and fiiir vi¢w 'hICh is noi a matter ¢on$idered a5 part of an independent
Lxdmination. or
Ihe account% have noi been prepared in o¢conlan¢¥ with the methods principles of ihe SI8Tcment of
Re¢ornmenJed Prx¢lii¢ for aLLuuniin8 dnd reportin¥ by CrItieS lappltcable to ¢haTiiies PTep8rin¥ their accounts
In 4ccordanee wth ihe Fitwncial Reporting STandord applicable in the UK Republic of Ir¢land (FRS 1021).
I bsve r*0 concerng and haie come JLfos5 no matters in connection with cxaminaiion to which attLmliOM $lw)uld
drawn in ihi5 report tn order ¢nabl¢ a prorKr understandin8 of th¢ a¢counts to be rcached.
W¢ndy Croueher
WettonL matih Limited
C-han¥f¥41 ( crtificd Accounianrs
Mdrk¢i House
? l Lenien SITeei
Alton
GU34 IHG
Dale..
Page 3
ALI'ON4 COlMI[NITy ASSOCIATIOl¥i CIO
STtlTEIIENT OF FINANCIAL ACTII'ITIES
FOR TIIE I'EAR F.%DED JI AUGIIST 2023
2023
Total
?0??
rolal
junds
Unr¢stricied
fvnd
R¢¥lriCted
fldS
Nole5
INCO,IIE A.ND ENDOH'fvIEh"TS FROM
l)i)naiii)n% ond ILL
60.423
30JIKI
90.923
9.115Y
Qthèy ITadin8 a1} ities
Inve%inYni inron
Other inwn
197.974
204
197.974
204
1411.5113
fi7
1.20U
Toial
25&61)1
3fjJOO
289.1•1
219. 7n9
I'NPLNDII'L4RL
Charltable aetii'iti
iarL CinirL. N41)ndaJ' and Tuesday
ShopmobilLIy
Aduli EdiiLatiun
Youth centre expens¢s
1.1.478
139
13,478
139
31.657
9.077
44
27. 7.54
77
77
3,677
240,436
2.35J
4.455
190.773
Day ¢ar¥ LKPillbe
OthL'r up¢raiing ros15
3.677
21.628
218.808
264.1S9
289.464
235.lJ50
P*E'I' IhCUIIEIIF.'XPE.P*DITURLI
Tran$fen beiTreen fundy
1363)
(15.3471
14.428)
4.428
Net movtmenl in funds
19.986)
9.62.1
1363)
IlJ.342)
RTr:CO)CILIATIOP* OF FL'liDS
Tulal fidS broughi fonvanl
131,754
133.754
149.JOJ
TOTAL FUT4DS CARRIED FORWARD
121.768
11,623
133.391
J33, 754
The not¢s fomi part of Ih¢se financial staternents
Pa8e 4
ALTUN COIIMI'NITY ASSOCIATIOII CIO
BAI..4NC-F. SHEF.T
JI AL(:I'.ST 202.1
3023
Toial
funds
202?
Tolal
UnrestrLLted
fund
R¢stri¢i¢d
fvnds
Notes
FIXED ASSETS
TJn¥ihlc
10
105.OIKI
107.51x1
CI,'RRENT ASSF.TS
Debiur%
( ash al bank and In hand
750
10.872
24.26S
39.982
23.115
3J.710
29.110
IA,622
50.131
CREDITOR
AMOLIn falling du¥ Within one year
136.8561
1.16.856)
131J.577J
F.T CLRRFNT.4SSETS
16.76
11.622
28J91
?0.254
TOTAL ASSETS LESS CURRE.NT
-IABII.ITIES
121.769
11.622
133.391
135. 754
T A&SETS
121.76
1,622
1.1.1..191
133. 754
14
lJnrLsifiLied funds
Rcstricied funds
121.769
11.622
131.754
2.000
I"OTAL FLliDS
133,391
133.754
Th¢ Lharitsblc company is eniitled io exemption from audil under ScLtion 477 of ihe Compani¢¥ Aci 20(J6 for ihe year
ended 31 Augusi ?023.
ThL ITJLinbers hail noi rLNuifiLI the Company to obi8in an audii of its finanei&l ststements for ihe yeer ended
31 Au8u$I 2023 in aOrdance wilh Secison 476 of th¢ Conwies A¢¢ 2006.
Thl InL%tees acknowledge their rcsptsnsibiliiie5 for
lul
¥n8uring thai ihc charitablc conwany kc¢p% attounting r¢¢ords ihki comply with S¢etions 386 and 387 of ihe
CompanieN Aci 2(M)6 &nd
preparing rtnan¢ial slaivments uth2ch gtve a irye and tair w¢w of the stute of affairs of the chan"tHble company as
ai the end of each finan¢ial year and of its surplu% or deficit for ¢ach financial yeir in Bccordance with ih¢
requircrnenis of S¢ciions 394 and 395 and thich oihcJM'i* ¢onwly with Iht r¢quirement$ of th¢ CoTnpanies Aci
?006 relating 10 finan¢iJl Sl#l¢men15. $0 far as oppli¢ablc 10 lh¢ ¢haritablc conwany.
Ibl
The Njtes tomi part of Ihese t1¢1¥1 ststemenis
Page 5
continued...
.4LTON CO.M.MLI.NITY ASSOCIATIOII CIO
B.4I..4NCF. SHEET- contlnu¢d
31 Al,'GbST 2112.1
Th¢se financial Sldiemeni¥ have t*en prepared in aCLrd8Lt with the provisio$ applicabk to ehariiable companies
ubjwt lo the small ¢ompani¢s reginw.
Ih. financial siatcmLntS KbLre approi¢d by ihe Board of Trustees and auth0ri5ed for issue
..l&bj w¢re Sign on lis haJfbY.'
on
P K Lcrew . TnL$lee
Ihe notes forn part of these financial STatements
Pa8e 6
AI.TON COMMI'YITY AS5UCIATION CIO
NOTES TO THE FINANCI.4L STATEMENTS
FOR THE I'EAR ENDED 31 AI'C.L'ST 2023
ACCOU,%TING POLICIES
Basis of preparing the fiTraft¢ial st4t¢ment$
Tlii tirtaIiiial siai¢mLnis ol Ihc rhariiable company. whi¢h is a publi¢ benefir entity under FRS 10? h#N'L been
PTcparcd in acLordanc¥ wilh the Charitie5 SORP IFRS I O?) 'Accounting and Repvrtiny by Chariiies: Siatemenr
of R¢¢0Mnded Praciice applicable lo chariiiL% preparing their accounls in accordance wilh ihe Financial
Reporting Sndard applicable in the UK and Republic of Ireland IFRS 1021 le(Y¢¢tive l January 20191..
Finan¢i81 Rerx)rting Stsndaid l O? Thc Financial Reponing Standard appliLable in the UK aNt Republic of
Ireland, and the Compani¢s Aci 2006. The financial siaietnenis haw¢ been prepare41 under the historical ¢ost
conbeniion.
lrtcomt
All In¢(>nK' Is TonIs in Ihe Siaiem¢nt of Fi•an¢ial Ac[iltIeS onc¢ th¢ ¢hariiy has entitleTneni to ihe fvnds. it
1% prI)bIr thai the income will be r¢¢¢iv¢d and tk amount can be measttred reliably.
Eip¢ndityre
Liabiliiie% are reco¥Sed as expenditur¢ Soon &5 theTe 1% a le881 or ¢onsiTULtive obligaiion commillin8 the
¢haniv tu Ihwl expenditure. li Js pr(Trbable that a transfer of ecc)nomic benefJi% will be rcquired in %eiil¢m¢ni and
the amouni of Ihe obligalton ean be m¢agured reliably. Expendiiure is accounted for on accntals basis and has
been cl8s%ifLcd undcr hLadings that a¥wL¥ai¢ all c05t relarcd to t]K' Category. Ther¢ costs eannot bc dire¢tly
attribut io nicUlar headin8s they hav¢ b¢¢n illocaied ro aciiviiies on o bgSi5 consisteni with ihe use of
resour¢is
T*rtglble fixed Auets
DLpreiiatl(In l* provided at ihe followin8 annual rotes in Order io te off each o¥er IL% e5timatrd tful
Itfe.
Long leaschold
Moitsi v¢hi4le5
25 /v tsn cosl
T*x•i50
The charl. is exempi fwm cor[8110n lax on its Charitable lIVitieS.
Fund •cfountlng
L',ThTesiriclcd fundb be used in accordance with the charitsble obje¢iiYes at the discretion of the trustees.
Resiricicd tunds ¢an only bc used for particular r¢styi¢*d purp05¢s within the obj¢a$ of lh¢ ¢harity. R1105
arise wh¢n spc¢ificd by thc (knnor or when furxls a g8is¢d for pirticular rcsiricied purposes.
Further explanation of t? nature and purpose of each fvnd is includ¢d in the notes to the fin8n¢ial $18iements.
Pvtyslon r0515 and other p0st-ttt1MenI benefits
The Lhariidble LOLI)pany uperales a defined 14)lllribu¢ivn pcn5i(Jn scheine. C(Trniribuiions payable lo ihe ihariiable
Company's PlSOi1 sihenx cliar¥ed io Ilie staleinI of Financial A¢iivili¢s in th¢ ptriod to which they rel81e.
Pa¥e 7
¢ontinutd...
ALTOY COIMMIINITY ASSOCIATION CIO
liC)TES TO THF. FINAYCI.4L STATEMF.NTS- contiTrued
Tr"QR THE I'EAR ENDED 31 AI'.GI.'ST 2023
DOIATIC)NS AID LF.GACIES
2023
2022
Toilei provision - EHDC
CO fundin8- F.HDC'
Cor< funding- ATC
Mandaiori" rnte relief
Sundrv gratll% iind donations
Minibus grdni
6,59J
4.0(lQ
.o(Jo
.&77
.391
lo.o(
10.000
¥,00
10.611
57.659
IX).923
09.859
OTHER TRADING ACTIVITIES
202.1
2Q?2
('OUTse tee
Day Lare ILntre
Assembly rooms
Lenin8 of rooms
Mittibus hir¢
Other operaiing in¢ome
46.900
10.843
31¢.3fl4
1¢.022
0.3QO
77.587
2.501
15.209
2.493
17.002
197.974
148.5r13
I%.ESTMENT IYCO.NIF.
2023
2022
Inier¢51 rcicived
204
07
CHARITABLE AC[%,[TIEs COSI"S
Direct
Cw$
Support
Totals
Day care cLntre Monday Tuesday
Shopmobiliry
Aduli Educdtion
Youth cenlrL' expenses
13.478
139
-11.657
13,478
139
.71.657
77
3.677
235.181
77
377
2411,436
Day care e.%penses
Oiher op¢raiin8 eosis
5,255
2114,209
5,255
289,404
Pa8¢ 8
continued.
ALTOY COMMiINITY A550CIATIo CIO
NOTE5 TUTHE FIYANCIAL STATEMENTS- ¢ontinued
FOR THE YEAR LYDED 31 AUGUST 2023
YET IliCOMEI{EXPFf*DITUREI
Net incomc,'l¢xpendiiurel is Star after char8ith&'icreditingl-.
2023
2022
t)epreciaiiDn- assets
surp15 on disposal of fixed &ssei$
2.5011
2.53
(1.21h)J
TRLSTEES, RE%1 ILINERATION AND BEINEFII"S
There werL no tnisiee5' remunerniion or other b¢n¢fits for the year eThd¢d 31 August 2023 Thr for ihe year ended
I l Augusi 7022.
Truitt¢$' fxpenJeJ
There werv no
31 August ?022.
(rusie¢s' eKpenses paid for the year eftd¢d 31 AU$( 2023 nor for the year ¢nd¢d
STAFF CUSTS
The av¢Tagc monthly numbcT of ¢mploye¢5 durin8 lh¢ year w&% AS follows:
2023
Is
2022
14
General siatf
No emplovL'es e1Ved emoluments in e.Kcess of £60.nrJo.
COMPARATIVEl> FOR THE SI"ATEMEN.T OF frIN"ANCIAL ACTITr'ITIES
Unre%iTiCILYi
Restri¢ted
fund5
Totsl
funds
INCOME A,ND LNDOWMENTS FROM
Donations and le8acics
57.859
12.0(K)
69.859
Other trading aciiviite$
Invesimeni in¢ome
Oiher incon
148.583
67
1.200
148.583
67
1.200
207.709
12.(K)O
219.709
EXPENDITURE ON,
Charlt4ble Actli'ltlrs
Ddy carc iLnifL'J M onday and Tuesday
Shopmobilitv
Adult EUL11110Tr
Youih ccntre expens¢$
9.677
9,677
44
27.754
27,754
2,353
Day i#rL expenses
OiheT operaiing costs
4.455
4.455
I ¢X).773
190,773
Total
230.601
4.455
235,056
Page 9
conrinued...
ALTON COMMIIYITY ASSOCIATIO CIO
"OTES TO I'HF. FI%'.4NCIAL sTATEIENTs- Contlnued
FOR THE YE,IR Tr-NDED 31 ALIGUST 2023
COMPARATII'ES FOR THE STATEfvIENTOF FIYAICIAL ACTII'ITIES- c¢ill¢lnued
LinresiriLied
futtd
Re*ifi¢¢vd
To¢al
nds
ET INC()MF.IIEXPkNDITURL)
Tr8Thsf¢r5 bets%een funds
122,8921
5,630
7.545
15.0301
115.3471
ti mLl%tmtlli funds
117.2621
1.915
115.J47
RECUNC.'II.IATION OF FLN'DS
Tolal fundR bTouBhi forwyrd
149.1)16
85
149.101
TOTAL FLINDS C.4RRIED FORWARD
131.754
133.754
TANGIBLE FIXED ASSF.T.S
FixftLr¢s
Lort8
leaschold
Plant Hnd
maLhinery
Moror
hicles
fillings
Totsls
CO.ST
Ai I Scptem[ 2022
DI&)5a1$
Joo.000
37.6211
.17,101
31,000
16,5001
21J5,721
116,$1101
AI 31 ALL¥u412023
100,000
37.620
37.1111
14,500
189,22 I
DLPRECIATIUY
Al I S¢ptember 2022
Charge fvT yefir
Eliminwed on dispo%al
37.620
-17.101
2.1.5011
98,221
2.500
{16.5001
116.50111
At 31 Au8usi 2023
37.620
37.101
9.SillJ
84,221
NEI. LI(M)K VALUE
At I I Aub*tss12a23
loo,000
5,000
ios.000
Al 31 August 2022
7.5(Jn
IfTr7.51)n
P88e lu
continued,..
ALTOY COMML NITY ASSOCIATION CIO
VTV.S TU THF. FINAYCIAL STATEMENTS- ¢ontlnued
FOR THE I'EAR F.YDF.D 31 ALGL'SI. 2023
DEBTORS: AMOLNTS FALI.IN'G DLE M'ITHIN ONE YEAR
21123
2022
Trade dcbii)r5
her debiiirs
VAT
Prepa(.% and a¢cru¢d income
10.093
1.05
775
13,037
8,390
23.lJ5
12.
CREDIT()RS: AMOUNTS FALLIIG DLE M'ITHITI OI%E YEAR
2023
2022
Bank loans and oN'erdrafii Isee Tte 13
Tradc Lr¢dtiors
wae5
VAT
Other rr¢diioTS
Accrnals atKI d¢fcrrcd incom¢
18?
2.55 ?
12
3.672
378
1163
12.089
111.686
1.168
14.246
J2.388
PAYE
3&J56
JfJ.-f 77
I.OAliS
An 8n4lysis ofthe rnaturiiy of loatts i5 given below..
21123
21)?2
AftUnts fallin8 du¢ wthin one year on den..
Bank overdr4ft$
182
14.
MON'FMF.NT I.Y TrLJ'NDS
Net
TAnsfers
beiw¢cn
fund$
movemcnt
in fund5
At
3118123
AI IK9Q2
L Threslricied funds
CJ¢JLra2 liiiiJ
131.754
(5.5571
{4.428)
A21.769
Re5tricled funds
Day core
Generydl building
13,6781
8872
4,428
750
10.872
2,000
4.428
11.022
TOTAI. FLINDS
lJ3,754
1363)
133J91
P8&ell
continued...
.4LTOY COMMUNITY ASSOCIATIUN CIO
Y()TFS TU THF. FIN.4NCIAL STATEIIEI%TS- eotstlnued
FOR THE YEAR EYDED 31 AI"'GLST 2023
MON'E.IIENT IY FUNDS- eontlnued
ei movement iti fur5. includ¢d in the aboi'e are as follows".
Incoming
rewurces
Rwurce$
expended
Movement
in fvnds
Lnresiricted [ndS
(iencral tuiid
258,601
1164,158)
(5,457)
Restricted fundj
D&1> carc
G¢nernl buildin8
13.67¥1
{21.6281
13.6781
8.872
30.500
-3•,500
125.1(161
S.194
TOTAL FLINDS
289,101
12¥51.4641
{363)
Comp8r8ilve5 for moi'ement In
Transfers
between
funds
movement
in tunds
Al
31.'X,'72
Ai l 14112
Vnr¢$¢rbc¢ed funds
General fiEnd
149.016
12?.8921
5.630
131.754
Restrkted fndS
D¥y ¢aT¢
Cs¢nernl buildin8
83
5.545
15.630
2,IMJO
85
7.545
{5.630}
2.000
'roTAL FiINDS
149,101
115,3471
133,754
Comparati£ nel movemeni in funds. included in the above ale as follows-.
Iniomin¥
r¢wur¥es
Resources
¢xpet¥Jed
Movemcnt
in fvnds
L'nrostrl¢ted fundi
General fi)nd
207.709
1230.6011
122.¥921
Restrieied funds
T)av Larc
Cyen¢rnl buildin8
10,(
14.455
5.545
I ?.(XM)
14.455}
7.545
TOTAL F'bTr4DS
219.709
1235.0561
115.1471
Page 12
L4)ntinu¢d...
LTOY COMML'NITY ASSOCIATION CIO
OTES TL) THF. FIN'ANCIAL STATEMENTS- ¢oniiou¢d
FOR THE YEAR EYDED 31 AI,'GVST 2023
14.
MON'E1.%.[ [% FLI%DS- Contlnued
A Lurrent vlar 12 months and prior year 12 nb)llths combined SK)siiion is 85 follows..
Tran5f¢rs
betsveen
funil
movemeni
in fund5
At
At 1.19121
Lnrestrleied rThd5
(ieneral fvnd
149,016
11%.4491
1.202
121.769
R¢$tricted futtds
Day caTE
G¥niral building
%5
11,2021
750
10.872
10.¥72
85
12.739
{1.20?1
11.622
TOTAL FI',NDS
149.101
133,391
A curreni year 12 months and prior year 12 months coynbined nei mov¢n*nt in fund5. included in Ihc abow¢ att
as follo5..
Incoming
r¢sourccs
ResoLErc¢s
expeNled
Moi"em¢ni
in funds
linrestritlc41
G¢n¢ral fund
466.310
1494.7591
(28.4491
Rt51rkied funds
Day car¢
G¢n¢ral building
10.000
32.5(Xl
{8.1.131
121.628)
1.867
10,872
42.5CKI
129.7611
12,739
TOTAL FIINDS
508.810
1524.5201
115,710)
Is.
REI.ATb:D PARTY DISCLOSURES
Th¢re wLrL tat¢d party transactions for th¢ yu¥ ended 31 Au8usi 2023.
Pase 13
continued...
ALTO) COMMI,'liITY ASSOCIATIOI CIO
OTES TU THE FI.YAWI'IAL STATEMENTS- ¢OAllnued
F()R THE YEAR kYDED 31 AL'GL15'T 2023
16.
POST BALANCE SHEET EVENTS
Alton Coniniuniry C¢ntTe ha*c been awardcd Community lnfrastructte Lw ICILI fimdin8 ofcirca £660.(KQ to
improve thL' building irtcluding a lift w th¢ firs¢ floor.
Pa¥e 14
ALTON COMMUYITY ASSOCIATIOY CIO
DETAII.ED STATEMENT OF F'INANCIAL ACTIVITIES
FOR THE VEAR EYDED 31 Al'GbST 2023
2023
2022
INC'OML AND F.NDOW'N1ETs
Donlilons and leg*cle5
Ti)Ilcl pioNision - F.HDC
Cure fundirk8- EFIDC
Cor¢ fundin8- A Tl"
M£indaic)ry rate relief
Sundry grdnis and don#tiQTts
MinibLLS
4.65.1
10,000
t5. f91
10.oii
8,877
32.391
jo.oon
90.92J
9.159
Other trgdlrt8 xcllTh'ltles
( our%¥ t¢¢$
DJY lar¢ cenire
A%s¢mbly rooms
Letting i)f rooms
minib hire
her operniin¥ incom¢
46,91JO
10,853
J6.3(14
6.300
77.587
Z.501
15. 709
95,66¥
2.493
17.1102
197,974
14¥.583
Ini'estmeTrt Income
Interc rcccii'ed
204
07
Other
GiÉ in on wl¢ ol-tanxible fix¢d awt$
Total incomln8 re50urees
289.101
219. 7Qg
EXPE.YDITURE
ChArltgble actlvltl¢$
'ag¥5
Social s¢¢urity
P¥n%inns
Rates and water
InSranCe
Light and heal
"re1¢pne
Computer and oifiiL expenses
Sundries
CloihingliraininB
Day care cenire
PhotcTrropyin8
Cgrricd foN'ard
1111,459
2,316
2.06.1
12,Y81
6,422
1¥,657
IOQ.9110
1, 949
10.53 Y
5.50 ?
13.1)41
3,491
4.44J
595
71JJ
9.677
768
154.980
616
350
1.1.478
834
176.699
This page does fomi part of Ihe ytatutory financial Siaiemert¢S
Page 15
ALTOI COMMUYITV ASSOCIATION CIO
DF.TAII.EDSTATEMETr4T OF FI%ANCIAL AcfiN'ITIES
FOR THE YEAR ENDED 31 AI:,GUST 202.1
2023
202?
Ch¥rltablt actlTrlties
EITLTru¥hi forward
Misccllaneous catnienaTrce
F"urniture and eguipmLni
Adult ¢ducaiion acLonJTh)daiion
Tutorial fees and SiilariLs
Adult educaiion.%undrie5
AssLrnbly rootn4
Planl and maihincry.
IXIuT¢S and fiiiinb*s
Mvior vehiLIL
'AT p¢naliies
176,699
J54.980
936
12.042
77
943
11.743
2.353
437
44
17.759
139
31,7119
1.5Z8
14,780
31.490
167
10,486
IU.3110
27.t55
96
2.501
477
802
284,209
229.IltS
Supptsri rn5t5
CvOI'ern*n¢e eos15
AL{L)unnLY dnd leyl fees
Bank charge> STKI inieresi
3.449
1,8116
3.5J2
1.684
5.190
Tntal rewuTecs cxpcndtd
289,464
335.n50
et ekpendlturt
1363)
(lJ.347)
This page does not forn) of the stawlory finaKial siaiem¢ni$
Pe 16