Charity registration number 1174905
WESTRAVEN CROSS KEYS HOMES COMMUNITY CAFE AND GARDEN TRADING AS WESTRAVEN COMMUNITY
CAFÉ AND GARDEN
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
WESTRAVEN CROSS KEYS HOMES COMMUNITY CAFÉ AND GARDEN TRADING AS WESTRAVEN COMMUNITY CAFÉ AND GARDEN
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees L Robinson M Bryce (Appointed 11 March 2024) Charity number 1174905 Principal 24-28 Hampton Court Westwood address Peterborough PE3 7JA
WESTRAVEN CROSS KEYS HOMES COMMUNITY CAFÉ AND GARDEN TRADING AS WESTRAVEN COMMUNITY CAFÉ AND GARDEN
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1-4 |
| Independent examiner's report | 5 |
| Statement of financial activities | 6 |
| Balance sheet | 7 |
| Notes to the financial statements | 8-16 |
WESTRAVEN CROSS KEYS HOMES COMMUNITY CAFÉ AND GARDEN TRADING AS WESTRAVEN COMMUNITY CAFÉ AND GARDEN
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 MARCH 2024
The trustees present their annual report and financial statements for the year ended 31 March 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".
Objectives and activities
The charity's objects are:
1) To develop the capacity and skills of the members of the socially and economically disadvantaged community of Westwood and Ravensthorpe in such a way that they are better able to identify and help meet their needs and to participate more fully in society.
2) To provide or assist in the provision of facilities in the interest of social welfare for recreation or leisure time occupation of individuals in Westwood and Ravensthorpe who have need of such facilities by reason of their youth, age infirmity or disability, financial hardship or social circumstances with the object of improving their conditions of life.
3) The prevention or relief of poverty in Westwood and Ravensthorpe by providing grants, items and services to individuals in need and/or charities, or other organisations working to prevent or relieve poverty.
4) To act as a resource for young people up to the age of 30 living in Westwood and Ravensthorpe by providing advice and assistance and organising programmes of physical, educational and other activities as a means of:
(a) Advancing in life and helping young people by developing their skills, capacities and capabilities to enable them to participate in society as independent, mature and responsible individuals.
(b) Advancing education.
(c) Relieving unemployment.
(d) Providing recreational and leisure time activity in the interests of social welfare for people living in the area of benefit who have need by reason of their youth, age, infirmity or disability, poverty or social and economic circumstances with a view to improving the conditions of life of such people.
5) To promote social inclusion for the public benefit of Westwood and Ravensthorpe by preventing people from becoming socially excluded, relieving the needs of those people who are socially excluded and assisting them to integrate into society.
The charity was established in 2017 to take over the running and management of the community cafe and gardens as part of a major community project led by WestRaven Big Local, a local community led project that represents the residents of Westwood and Ravensthorpe. The WestRaven Big Local community project has received Big Lottery funding via the Big local Trust and appointed Cross Keys Homes Ltd as a locally Trusted organisation to administer the project. The Big Local funding ended in the 22-23 financial year and from April 2024 onwards Cross Keys Homes have paid the staffing costs.
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WESTRAVEN CROSS KEYS HOMES COMMUNITY CAFÉ AND GARDEN TRADING AS WESTRAVEN COMMUNITY CAFÉ AND GARDEN
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
The primary means of achieving the charity's objectives is through the provision of a community cafe and community garden within Westwood and Ravensthorpe for the benefit of the community.
The community cafe and gardens aim to:
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Offer a hub where people can meet and socialise, reducing isolation and increasing a sense of inclusion in the community.
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Provide access to cheap, healthy food for the benefit of all local residents. A community fridge offers free food to those who may not otherwise have access to fresh food.
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Raise awareness about healthier, more active lifestyles by hosting exercise sessions, cookery lessons and enabling the local community to have access to local pesticide free produce.
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Provide a community space, where community groups can host their activities and individuals can have a safe and welcoming space to visit.
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Offer residents the ability to access green space and provide a retreat for those with limited access to garden space. The space is used to host community events, to grow food, teach sustainable practises and to give local children a further facility for play.
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Deliver opportunities for skills development, through volunteering, workshops, and placements from project partners.
The activity of the charity comprises two parts. One is the operation of the community cafe with hospitality income, and function room bookings at its premises. On the garden site community workshops, family activity days are operated alongside the growing and selling of produce and crafted wooden items. Both sites allow for residents and community groups to meet, socialise, learn, and improve their health and well-being. A youth worker operates activities across both sites and delivers activities for many age ranges including holiday camps in the school holidays.
Café Activities -The cafe has continued to be open 5 days a week to the community. Food sharing schemes and external supply the cafe and community food projects with free fridge food which is provided to the community free of charge and which would otherwise go to waste. Food is now sold in a community pantry in the cafe premises at an affordable price to support local access to food whilst removing the stigma of free food. The pantry was well used in this period. The cafe hosts organised meet ups for groups run by community organisers including a weekly parent and toddler club run by Barnardo's, a weight management group and Rainbows and Brownies have groups using the hall in the term time. The cafe also books fitness instructors to deliver weekly, low-cost exercise classes in the function room, for example Chair Yoga, Reggae-size and Zumba. The function room and training kitchen are also available to hire for community groups. The cafe also runs events monthly which include quizzes and bingo nights which are ever popular. Cookery classes for the local community have been given utilising external funding. Volunteers help run the café, including volunteers supported by local colleges who have learning disabilities. The lead youth worker runs a 0-5 dance class at the café during term time as well as funded HAF holiday camps during the Easter, Summer and Christmas school holidays.
Garden activities: The daily gardening and maintenance activities on site with volunteers are overseen by the garden manager. The growing areas, greenhouse and poly-tunnel at the site are used to grow food and flowers that are available for purchase and are also given to the community cafe. Local community groups and schools use the garden including the specialist SEND Needs schools. The garden works with various local partners including the YMCA, National Literacy Trust, Growthworks among others. Some volunteers have additional needs and attend with support.
Ravensthorpe Primary school next door to the garden site continues to bring small groups of pupils on site across the week to do a variety of activities such as bush crafts, crafts, and planting.
Workshops, events, and courses are held regularly at the garden. These have included art workshops, growing and cooking courses, family activity days and school holiday workshops such as pumpkin carving and den building for children in the October half-term holidays. During the Easter and Summer holidays the lead youth worker runs funded HAF holiday camps from the garden as well as outdoor play group for 0-5’s during term time.
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WESTRAVEN CROSS KEYS HOMES COMMUNITY CAFÉ AND GARDEN TRADING AS WESTRAVEN COMMUNITY CAFÉ AND GARDEN
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Public benefit statement
We are conscious that the guidelines issued by the Charity Commission emphasise the requirement that all charities of every kind must be able to demonstrate that their work is of direct benefit to the public. We believe our objectives, core activities and aims as outlined above satisfy this requirement.
The charity is very involved in the community and relies on voluntary help. Both the community cafe and community garden are partly staffed by volunteers.
Achievements and performance
The trustees have continued with three 'Key Performance Indicators' for the cafe and garden projects being:
a) lncrease income from chargeable goods, commissioned activities and from grants
Sales income has increased from the previous financial year and grants from a wider range of sources have been secured.
Facility development
The facilities at the café and garden continue to be improved and substantial improvement work to the growing areas at the garden has taken place including improving the accessibility.
b) Monitor event participants.
Systems for measuring footfall in the garden are in place and tracking the number of volunteers. Volunteer hours at the cafe and garden are being logged on top of the number of people involved. More work has been done to capture feedback from those who attend events, use the services or volunteer.
Financial review
Income generated during the year was £164,831 resulting in a surplus of £10,408 for the year.
The cafe and garden are staffed in part by volunteers and part by employees of Cross Keys Homes. The charity continues to work towards a position where its activities and grant receipts can more than support all other ongoing costs.
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to approximately three months’ expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised. It is the intention of the trustees to establish a more detailed reserves policy in the coming financial year. Additional admin support for financial matters is allowing tighter forecasting of budgets.
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.
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WESTRAVEN CROSS KEYS HOMES COMMUNITY CAFÉ AND GARDEN TRADING AS WESTRAVEN COMMUNITY CAFÉ AND GARDEN
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Structure, governance and management.
The governing document of WestRaven Community Cafe and Garden, a Charitable Incorporated Organisation (CIO) is a constitution dated 25 September 2017.
The trustees who served during the year and up to the date of signature of the financial statements were:
C Forbes (until 11 March 2024) M Smith (until 11 March 2024) F Smith (until 11 March 2024) M O’Connor (until 11 March 2024) L Robinson M Bryce (appointed 11 March 2024)
None of the trustees have any beneficial interest in the charity.
Recruitment and appointment of trustees
Following consultation and agreement with trustees in March 2024 a new charity constitution and structure was agreed with the implementation of 2 charity trustees Lucinda Robinson and Mary Bryce who is a director of Cross Keys Homes. The other trustees all stood down and became part of the newly formed community group.
The trustees' report was approved by the Board of Trustees.
Trustee
Dated: 29.01.2025
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WESTRAVEN CROSS KEYS HOMES COMMUNITY CAFÉ AND GARDEN TRADING AS WESTRAVEN COMMUNITY CAFÉ AND GARDEN
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF WESTRAVEN COMMUNITY CAFE AND GARDEN
I report to the trustees on my examination of the financial statements of WestRaven Community Cafe and Garden (the charity) for the year ended 31 March 2024.
Responsibilities and basis of report
As the trustees of the charity, you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 {the 2011 Act).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.
I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reportlng periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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a) accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act: or b) the financial statements do not accord with those records; or
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c) the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Signed: Peter Harvey
Fellow of the Chartered Institute of Management Accountants (FCMA). Chartered Global Management Accountant (CGMA). Chartered Institute of Management Accountants Member In Practice (CIMA Mip).
Date: 23rd January 2025
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WESTRAVEN CROSS KEYS HOMES COMMUNITY CAFÉ AND GARDEN TRADING AS WESTRAVEN COMMUNITY CAFÉ AND GARDEN
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024
| Notes Income from: Donations and legacies 3 Charitable activities 4 Total income Expenditure on: Charitable activities 5 Net income/(expenditure) for year Net movementinfunds Fund balances at 1 April 2023 Prior Year Adjustment Fund balances as at 31 March 2024 |
Unrestricted Restricted Total Unrestricted Restricted Total funds funds funds funds 2024 2024 2024 2023 2023 2023 £ £ £ £ £ £ 8,708 41,907 50,615 3,545 5,514 9,059 91,378 22,838 114,216 95,386 95,386 |
|---|---|
| 100,086 64,745 164,831 98,931 5,514 104,445 |
|
| 101,933 52,490 154,423 93,465 12,190 105,655 |
|
| (1,847) 12,255 10,408 5,466 (6,676) (1,210) 29,946 6,543 36,489 28,774 8,925 37,699 (4,294) 4,294 0 28,099 18,798 46,897 29,946 6,543 36,489 |
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
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WESTRAVEN CROSS KEYS HOMES COMMUNITY CAFÉ AND GARDEN TRADING AS WESTRAVEN COMMUNITY CAFÉ AND GARDEN
BALANCE SHEET
AS AT 31 MARCH 2024
| 2024 | 2023 | ||||
|---|---|---|---|---|---|
| Notes | £ | £ | £ | £ | |
| Fixed assets | |||||
| Tangible assets | 10 | 10,480 | 12,088 | ||
| Current assets | |||||
| Stocks | 11 | 5,935 | 5,049 | ||
| Debtors | 12 | 928 | 1,686 | ||
| Cash at bank and in hand | 60,665 | 37,387 | |||
| 67,528 | 44,122 | ||||
| Creditors: amounts falling due within one year |
13 | (31,111) | (19,721) | ||
| Net current assets | 36,417 | 24,401 | |||
| Total assets less current liabilities | 46,897 | 36,489 | |||
| Income funds | |||||
| Restricted funds | 14 | 19,024 | 6,543 | ||
| Unrestricted funds | 27,873 | 29,946 | |||
| 46,897 | 36,489 |
The financial statements were approved by the Trustees on 29.01.2025
L Robinson Trustee
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WESTRAVEN CROSS KEYS HOMES COMMUNITY CAFÉ AND GARDEN TRADING AS WESTRAVEN COMMUNITY CAFÉ AND GARDEN
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WESTRAVEN CROSS KEYS HOMES COMMUNITY CAFÉ AND GARDEN TRADING AS WESTRAVEN COMMUNITY CAFÉ AND GARDEN
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
1 Accounting policies
Charity information
WestRaven Community Cafe and Garden is a Charitable Incorporated Organisation (CIO) - reference number CE012380.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's constitution, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice, which is referred to in the Regulations, but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Cross Keys Homes has agreed to support the charity until further Big Local Funding has been received. Additional Big Local funding has been secured but not yet received, on this basis, the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
1.5 Expenditure
Resources expended are accounted for on an accrual basis.
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WESTRAVEN CROSS KEYS HOMES COMMUNITY CAFÉ AND GARDEN TRADING AS WESTRAVEN COMMUNITY CAFÉ AND GARDEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1 Accounting policies
(Continued)
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following basis:
Plant and equipment 10 years straight line. Fixtures and fittings. 20% reducing balance.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is recognised in the statement of financial activities.
1.7 Impairment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss {if any).
1.8 Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.
1.9 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.10 Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Impairment of financial assets
Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
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WESTRAVEN CROSS KEYS HOMES COMMUNITY CAFÉ AND GARDEN TRADING AS WESTRAVEN COMMUNITY CAFÉ AND GARDEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
2 Critical accounting estimates and judgements
In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
3 Donations and legacies
| Donations and gifts Grants received For the year ended 31 March 2023 |
Unrestricted Restricted Total funds funds 2024 2024 2024 £ £ £ 2,850 2,600 5,450 5,858 39,307 45,165 |
Total 2023 £ 3,545 5,514 |
|---|---|---|
| 8,708 41,907 50,615 |
9,059 | |
| 3,545 5,514 |
||
| 9,059 |
4 Charitable activities
| Community cafe takings Holiday activities and food programme |
2024 2023 £ £ 91,378 77,737 22,838 17,649 |
|---|---|
| 114,216 95,386 |
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WESTRAVEN CROSS KEYS HOMES COMMUNITY CAFÉ AND GARDEN TRADING AS WESTRAVEN COMMUNITY CAFÉ AND GARDEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
5 Charitable Activities
| Depreciation and impairment Purchases of food and consumables Staffing costs to deliver Activities Other miscellaneous costs to deliver Activities Cleaning Agency costs Insurance Light and heat Rates Rent Repairs and maintenance Telephone charges Sundry expenses Share of governance costs (see note 6) Analysis by fund Unrestricted funds Restricted funds For the year ended 31 March 2023** Unrestricted funds Restricted funds |
2024 2023 £ £ 1,609 1,624 72,419 50,691 10,950 - 9,745 - 2,688 452 - 825 1,427 771 16,416 10,865 1,347 1,895 11,653 11,369 16,716 19,443 1,688 1,052 3,001 3,096 149,659 102,083 4,764 3,572 154,423 105,655 102,159 93,465 52,264 12,190 154,423 105,655 93,465 12,190 105,655 |
|---|---|
- Activity costs from 01.04.24 to deliver activities.
** Re-categorisation of cleaning costs previously included in Purchases Food & Consumables.
6 Support Costs
| Bank charges Accountancy Analysed between Charitable activities |
Support costs Governance costs 2024 Support costs Governance costs 2023 £ £ £ £ £ £ 0 32 32 0 32 32 0 4,732 4,732 0 3,540 3,540 |
|---|---|
| 0 4,764 4,764 0 3,572 3,572 |
|
| 0 4,764 4,764 0 3,572 3,572 |
Governance costs include payments to the independent examiners of £3,372 relating to the 2022/2023 Annual Accounts, plus £1,360 relating to an accrual for the Independent Examiner fees for the 2023/2024 Annual Accounts.
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WESTRAVEN CROSS KEYS HOMES COMMUNITY CAFÉ AND GARDEN TRADING AS WESTRAVEN COMMUNITY CAFÉ AND GARDEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
7 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
Trustees were reimbursed a total of £ nil (2023: £nil) for expenses relating to the charity.
8 Employees
There were no employees during the year (2023: no employees during the year).
9 Taxation
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
10 Tangible Assets
| Cost At 1 April 2023 At 31 March 2024 Depreciation and impairment At 1 April 2023 Depreciation charged in the year At 31 March 2024 Carrying amount At 31 March 2024 At 31 March 2023 |
Plant and equipment Fixtures and Fittings Total £ £ £ 13,330 383 13,713 |
|---|---|
| 13,330 383 13,713 |
|
| 3,691 173 3,864 1,547 61 1,608 |
|
| 5,238 234 5,472 |
|
| 10,235 245 10,480 |
|
| 11,782 306 12,088 |
11 Stocks
Raw materials and consumables
| 2024 | 2023 |
|---|---|
| £ | £ |
| 5,935 | 5,049 |
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WESTRAVEN CROSS KEYS HOMES COMMUNITY CAFÉ AND GARDEN TRADING AS WESTRAVEN COMMUNITY CAFÉ AND GARDEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED}
FOR THE YEAR ENDED 31 MARCH 2024
| 12 Debtors Amounts fallingduewithin one year: Trade debtors Prepayments and accrued income 13 Creditors: amounts falling due within one year Trade creditors Other creditors Accruals and deferred income |
2024 £ 2023 £ 483 1,241 445 445 928 1,686 2024 2023 £ £ 3,300 3,507 813 197 26,998 16017 31,111 19,721 |
|---|---|
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WESTRAVEN COMMUNITY CAFE AND GARDEN TRADING AS WESTRAVEN BIG LOCAL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
14 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 National Lottery - TFOP Cross Keys Homes - NEETS 2022 PCC - Local Leadership Fund Soil Association WestRaven Tesco - Groundworks Hubbub 2022 PCVS - Health and Wellbeing Peterborough City Council Holiday and Food Programme - 2023 Cross Keys Homes - NEETS 2023 PCC - Household Support Fund PCC - Peterborough Music Hub Hubbub 2023 - Eat your pumpkin Tesco - Groundworks Little Lives - Little Wanderers The National Lottery - Cost of Living PCC- HAF - Growing Resources Hubbub Community Food Hub Princebuild -Garden Improvements John Lewis - Waitrose Holiday and Food Programme - 2024 Blakemore Foundation Joyce Dawkins Prior Yr Adjustments Blakemore Foundation Holiday and Food Programme - 2023 |
Movement in Funds Movement in Funds |
|---|---|
| Balance @ 01.04.22 Incoming Resources Resources Expended Balance 31.03.23 Balance re-stated 31.03.23 Incoming Resources Resources Expended Balance 31.03.24 8,925 - (8,720) 205 205 - (30) 175 - 1,500 (1,498) 2 2 - (2) - - - - 0 0 524 (76) 448 - 150 (118) 32 32 - (18) 14 - 1,789 (667) 1,122 1,122 - (1,108) 14 - - - 0 0 630 - 630 - 275 (123) 152 152 - (110) 42 - 1,000 (825) 175 175 25 (200) - - 500 - 500 500 - - 500 - - - 4,335 20,438 (13,983) 10,791 - - - 0 1,300 (1,135) 164 - - - 0 0 15,264 (15,218) 56 - - - 0 0 1,580 (1,307) 273 - - - 0 0 625 (211) 414 - - - 0 0 1,000 (318) 682 - - - 0 0 1,193 (471) 722 - - - 0 0 12,345 (11,406) 939 - - - 0 0 841 (835) 6 - - - 0 0 5,280 (5,092) 188 - - - 0 0 300 (66) 234 - - - 0 0 1,000 (905) 95 - - - 0 0 2,400 - 2,400 - 200 (159) 41 0 - - - - 100 (80) 20 20 - - 20 |
|
| 8,925 5,514 (12,190) 2,249 6,543 64,745 (52,490) 18,798 - (200) 159 (41) - - - - - 4,335 - 4,335 - - - - 8,925 9,649 (12,031) 6,543 6,543 64,745 (52,490) 18,798 |
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WESTRAVEN COMMUNITY CAFE AND GARDEN TRADING AS WESTRAVEN BIG LOCAL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
The National Lottery - TFOP Cross Keys Homes - NEETS 2022 PCC - Local Leadership Fund
Community led Workshops and Training Garden projects. Outdoor Learning and Play Equipment
For resources and costs for outdoor kitchen and community cooking activities. Events for Westwood and Ravensthorpe Youth Activities and Workshops Halloween Half Term Activity Workshop Zumba Classes ran at the Café Donation for money towards food chiller at Café School Holiday Activity Programme Art Equipment for NEETS Project
Soil Association WestRaven Tesco - Groundworks - Youth Hubbub 2022 - Youth PCVS - Health and Wellbeing Peterborough City Council Holiday and Food Programme 2023 Cross Keys Homes - NEETS 2023 - Garden
Money for Free Food, Pantry, Community Fridge and Food bags
PCC - Household Support Fund (Cost of Living) bags PCC - Peterborough Music Hub - Music Workshop Hubbub 2023 - Eat your pumpkin Halloween Half Term Activity Workshop Tesco - Groundworks Kitchen Improvements at Garden Little Lives - Little Wanderers Outdoor Learning and Play Equipment The National Lottery - Cost of Living Food Support PCC- HAF - Growing Resources Growing Resources for HAF at the Garden Hubbub Community Food Hub Improving Growing Area and cooking courses/classes. Princebuild -Garden Improvements Garden Improvements. John Lewis - Waitrose Feeding the homeless and elderly Holiday and Food Programme 2024 School Holiday Activity Programme Joyce Dawkins Donation for Food Cart and food
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WESTRAVEN COMMUNITY CAFE AND GARDEN TRADING AS WESTRAVEN BIG LOCAL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
15 Analysis of net assets between funds
| Fund balances at 31 March 2023 are represented by: Tangible assets Current assets/(liabilities) |
Unrestricted funds Restricted funds Total Unrestricted funds Restricted funds Total 2024 2024 2024 2023 2023 2023 £ £ £ £ £ £ 10,480 10,480 12,088 12,088 17,619 18,798 36,417 22,152 2,249 24,401 |
|---|---|
| 28,099 18,798 46,897 34,240 2,249 36,489 |
16 Operating lease commitments
At the reporting end date, the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
2024 |
2023 |
|
|---|---|---|
| £ | £ | |
| Within one year | - | - |
17 Related party transactions
The charity currently runs its community gardens on land that has been made available for use by Ravensthorpe Primary School. No charge is made for the use of the land.
The community cafe is operated from premises that are leased from Cross Keys Homes Ltd, the locally trusted organisation for the WestRaven Big Local project. Rent and services are charged at normal market rates.
The operating assets for the charity have been made available for use by the WestRaven Big Local project. No charge has been made for the use of the assets during the period.
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Charity registration number 1174905
WESTRAVEN CROSS KEYS HOMES COMMUNITY CAFE AND GARDEN TRADING AS WESTRAVEN COMMUNITY
CAFÉ AND GARDEN
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
WESTRAVEN CROSS KEYS HOMES COMMUNITY CAFÉ AND GARDEN TRADING AS WESTRAVEN COMMUNITY CAFÉ AND GARDEN
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees L Robinson M Bryce (Appointed 11 March 2024) Charity number 1174905 Principal 24-28 Hampton Court Westwood address Peterborough PE3 7JA
WESTRAVEN CROSS KEYS HOMES COMMUNITY CAFÉ AND GARDEN TRADING AS WESTRAVEN COMMUNITY CAFÉ AND GARDEN
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1-4 |
| Independent examiner's report | 5 |
| Statement of financial activities | 6 |
| Balance sheet | 7 |
| Notes to the financial statements | 8-16 |
WESTRAVEN CROSS KEYS HOMES COMMUNITY CAFÉ AND GARDEN TRADING AS WESTRAVEN COMMUNITY CAFÉ AND GARDEN
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 MARCH 2024
The trustees present their annual report and financial statements for the year ended 31 March 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".
Objectives and activities
The charity's objects are:
1) To develop the capacity and skills of the members of the socially and economically disadvantaged community of Westwood and Ravensthorpe in such a way that they are better able to identify and help meet their needs and to participate more fully in society.
2) To provide or assist in the provision of facilities in the interest of social welfare for recreation or leisure time occupation of individuals in Westwood and Ravensthorpe who have need of such facilities by reason of their youth, age infirmity or disability, financial hardship or social circumstances with the object of improving their conditions of life.
3) The prevention or relief of poverty in Westwood and Ravensthorpe by providing grants, items and services to individuals in need and/or charities, or other organisations working to prevent or relieve poverty.
4) To act as a resource for young people up to the age of 30 living in Westwood and Ravensthorpe by providing advice and assistance and organising programmes of physical, educational and other activities as a means of:
(a) Advancing in life and helping young people by developing their skills, capacities and capabilities to enable them to participate in society as independent, mature and responsible individuals.
(b) Advancing education.
(c) Relieving unemployment.
(d) Providing recreational and leisure time activity in the interests of social welfare for people living in the area of benefit who have need by reason of their youth, age, infirmity or disability, poverty or social and economic circumstances with a view to improving the conditions of life of such people.
5) To promote social inclusion for the public benefit of Westwood and Ravensthorpe by preventing people from becoming socially excluded, relieving the needs of those people who are socially excluded and assisting them to integrate into society.
The charity was established in 2017 to take over the running and management of the community cafe and gardens as part of a major community project led by WestRaven Big Local, a local community led project that represents the residents of Westwood and Ravensthorpe. The WestRaven Big Local community project has received Big Lottery funding via the Big local Trust and appointed Cross Keys Homes Ltd as a locally Trusted organisation to administer the project. The Big Local funding ended in the 22-23 financial year and from April 2024 onwards Cross Keys Homes have paid the staffing costs.
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WESTRAVEN CROSS KEYS HOMES COMMUNITY CAFÉ AND GARDEN TRADING AS WESTRAVEN COMMUNITY CAFÉ AND GARDEN
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
The primary means of achieving the charity's objectives is through the provision of a community cafe and community garden within Westwood and Ravensthorpe for the benefit of the community.
The community cafe and gardens aim to:
-
Offer a hub where people can meet and socialise, reducing isolation and increasing a sense of inclusion in the community.
-
Provide access to cheap, healthy food for the benefit of all local residents. A community fridge offers free food to those who may not otherwise have access to fresh food.
-
Raise awareness about healthier, more active lifestyles by hosting exercise sessions, cookery lessons and enabling the local community to have access to local pesticide free produce.
-
Provide a community space, where community groups can host their activities and individuals can have a safe and welcoming space to visit.
-
Offer residents the ability to access green space and provide a retreat for those with limited access to garden space. The space is used to host community events, to grow food, teach sustainable practises and to give local children a further facility for play.
-
Deliver opportunities for skills development, through volunteering, workshops, and placements from project partners.
The activity of the charity comprises two parts. One is the operation of the community cafe with hospitality income, and function room bookings at its premises. On the garden site community workshops, family activity days are operated alongside the growing and selling of produce and crafted wooden items. Both sites allow for residents and community groups to meet, socialise, learn, and improve their health and well-being. A youth worker operates activities across both sites and delivers activities for many age ranges including holiday camps in the school holidays.
Café Activities -The cafe has continued to be open 5 days a week to the community. Food sharing schemes and external supply the cafe and community food projects with free fridge food which is provided to the community free of charge and which would otherwise go to waste. Food is now sold in a community pantry in the cafe premises at an affordable price to support local access to food whilst removing the stigma of free food. The pantry was well used in this period. The cafe hosts organised meet ups for groups run by community organisers including a weekly parent and toddler club run by Barnardo's, a weight management group and Rainbows and Brownies have groups using the hall in the term time. The cafe also books fitness instructors to deliver weekly, low-cost exercise classes in the function room, for example Chair Yoga, Reggae-size and Zumba. The function room and training kitchen are also available to hire for community groups. The cafe also runs events monthly which include quizzes and bingo nights which are ever popular. Cookery classes for the local community have been given utilising external funding. Volunteers help run the café, including volunteers supported by local colleges who have learning disabilities. The lead youth worker runs a 0-5 dance class at the café during term time as well as funded HAF holiday camps during the Easter, Summer and Christmas school holidays.
Garden activities: The daily gardening and maintenance activities on site with volunteers are overseen by the garden manager. The growing areas, greenhouse and poly-tunnel at the site are used to grow food and flowers that are available for purchase and are also given to the community cafe. Local community groups and schools use the garden including the specialist SEND Needs schools. The garden works with various local partners including the YMCA, National Literacy Trust, Growthworks among others. Some volunteers have additional needs and attend with support.
Ravensthorpe Primary school next door to the garden site continues to bring small groups of pupils on site across the week to do a variety of activities such as bush crafts, crafts, and planting.
Workshops, events, and courses are held regularly at the garden. These have included art workshops, growing and cooking courses, family activity days and school holiday workshops such as pumpkin carving and den building for children in the October half-term holidays. During the Easter and Summer holidays the lead youth worker runs funded HAF holiday camps from the garden as well as outdoor play group for 0-5’s during term time.
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WESTRAVEN CROSS KEYS HOMES COMMUNITY CAFÉ AND GARDEN TRADING AS WESTRAVEN COMMUNITY CAFÉ AND GARDEN
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Public benefit statement
We are conscious that the guidelines issued by the Charity Commission emphasise the requirement that all charities of every kind must be able to demonstrate that their work is of direct benefit to the public. We believe our objectives, core activities and aims as outlined above satisfy this requirement.
The charity is very involved in the community and relies on voluntary help. Both the community cafe and community garden are partly staffed by volunteers.
Achievements and performance
The trustees have continued with three 'Key Performance Indicators' for the cafe and garden projects being:
a) lncrease income from chargeable goods, commissioned activities and from grants
Sales income has increased from the previous financial year and grants from a wider range of sources have been secured.
Facility development
The facilities at the café and garden continue to be improved and substantial improvement work to the growing areas at the garden has taken place including improving the accessibility.
b) Monitor event participants.
Systems for measuring footfall in the garden are in place and tracking the number of volunteers. Volunteer hours at the cafe and garden are being logged on top of the number of people involved. More work has been done to capture feedback from those who attend events, use the services or volunteer.
Financial review
Income generated during the year was £164,831 resulting in a surplus of £10,408 for the year.
The cafe and garden are staffed in part by volunteers and part by employees of Cross Keys Homes. The charity continues to work towards a position where its activities and grant receipts can more than support all other ongoing costs.
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to approximately three months’ expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised. It is the intention of the trustees to establish a more detailed reserves policy in the coming financial year. Additional admin support for financial matters is allowing tighter forecasting of budgets.
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.
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WESTRAVEN CROSS KEYS HOMES COMMUNITY CAFÉ AND GARDEN TRADING AS WESTRAVEN COMMUNITY CAFÉ AND GARDEN
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Structure, governance and management.
The governing document of WestRaven Community Cafe and Garden, a Charitable Incorporated Organisation (CIO) is a constitution dated 25 September 2017.
The trustees who served during the year and up to the date of signature of the financial statements were:
C Forbes (until 11 March 2024) M Smith (until 11 March 2024) F Smith (until 11 March 2024) M O’Connor (until 11 March 2024) L Robinson M Bryce (appointed 11 March 2024)
None of the trustees have any beneficial interest in the charity.
Recruitment and appointment of trustees
Following consultation and agreement with trustees in March 2024 a new charity constitution and structure was agreed with the implementation of 2 charity trustees Lucinda Robinson and Mary Bryce who is a director of Cross Keys Homes. The other trustees all stood down and became part of the newly formed community group.
The trustees' report was approved by the Board of Trustees.
Trustee
Dated: 29.01.2025
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WESTRAVEN CROSS KEYS HOMES COMMUNITY CAFÉ AND GARDEN TRADING AS WESTRAVEN COMMUNITY CAFÉ AND GARDEN
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF WESTRAVEN COMMUNITY CAFE AND GARDEN
I report to the trustees on my examination of the financial statements of WestRaven Community Cafe and Garden (the charity) for the year ended 31 March 2024.
Responsibilities and basis of report
As the trustees of the charity, you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 {the 2011 Act).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.
I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reportlng periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
a) accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act: or b) the financial statements do not accord with those records; or
-
c) the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Signed: Peter Harvey
Fellow of the Chartered Institute of Management Accountants (FCMA). Chartered Global Management Accountant (CGMA). Chartered Institute of Management Accountants Member In Practice (CIMA Mip).
Date: 23rd January 2025
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WESTRAVEN CROSS KEYS HOMES COMMUNITY CAFÉ AND GARDEN TRADING AS WESTRAVEN COMMUNITY CAFÉ AND GARDEN
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024
| Notes Income from: Donations and legacies 3 Charitable activities 4 Total income Expenditure on: Charitable activities 5 Net income/(expenditure) for year Net movementinfunds Fund balances at 1 April 2023 Prior Year Adjustment Fund balances as at 31 March 2024 |
Unrestricted Restricted Total Unrestricted Restricted Total funds funds funds funds 2024 2024 2024 2023 2023 2023 £ £ £ £ £ £ 8,708 41,907 50,615 3,545 5,514 9,059 91,378 22,838 114,216 95,386 95,386 |
|---|---|
| 100,086 64,745 164,831 98,931 5,514 104,445 |
|
| 101,933 52,490 154,423 93,465 12,190 105,655 |
|
| (1,847) 12,255 10,408 5,466 (6,676) (1,210) 29,946 6,543 36,489 28,774 8,925 37,699 (4,294) 4,294 0 28,099 18,798 46,897 29,946 6,543 36,489 |
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
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WESTRAVEN CROSS KEYS HOMES COMMUNITY CAFÉ AND GARDEN TRADING AS WESTRAVEN COMMUNITY CAFÉ AND GARDEN
BALANCE SHEET
AS AT 31 MARCH 2024
| 2024 | 2023 | ||||
|---|---|---|---|---|---|
| Notes | £ | £ | £ | £ | |
| Fixed assets | |||||
| Tangible assets | 10 | 10,480 | 12,088 | ||
| Current assets | |||||
| Stocks | 11 | 5,935 | 5,049 | ||
| Debtors | 12 | 928 | 1,686 | ||
| Cash at bank and in hand | 60,665 | 37,387 | |||
| 67,528 | 44,122 | ||||
| Creditors: amounts falling due within one year |
13 | (31,111) | (19,721) | ||
| Net current assets | 36,417 | 24,401 | |||
| Total assets less current liabilities | 46,897 | 36,489 | |||
| Income funds | |||||
| Restricted funds | 14 | 19,024 | 6,543 | ||
| Unrestricted funds | 27,873 | 29,946 | |||
| 46,897 | 36,489 |
The financial statements were approved by the Trustees on 29.01.2025
L Robinson Trustee
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WESTRAVEN CROSS KEYS HOMES COMMUNITY CAFÉ AND GARDEN TRADING AS WESTRAVEN COMMUNITY CAFÉ AND GARDEN
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WESTRAVEN CROSS KEYS HOMES COMMUNITY CAFÉ AND GARDEN TRADING AS WESTRAVEN COMMUNITY CAFÉ AND GARDEN
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
1 Accounting policies
Charity information
WestRaven Community Cafe and Garden is a Charitable Incorporated Organisation (CIO) - reference number CE012380.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's constitution, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice, which is referred to in the Regulations, but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Cross Keys Homes has agreed to support the charity until further Big Local Funding has been received. Additional Big Local funding has been secured but not yet received, on this basis, the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
1.5 Expenditure
Resources expended are accounted for on an accrual basis.
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WESTRAVEN CROSS KEYS HOMES COMMUNITY CAFÉ AND GARDEN TRADING AS WESTRAVEN COMMUNITY CAFÉ AND GARDEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1 Accounting policies
(Continued)
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following basis:
Plant and equipment 10 years straight line. Fixtures and fittings. 20% reducing balance.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is recognised in the statement of financial activities.
1.7 Impairment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss {if any).
1.8 Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.
1.9 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.10 Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Impairment of financial assets
Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
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WESTRAVEN CROSS KEYS HOMES COMMUNITY CAFÉ AND GARDEN TRADING AS WESTRAVEN COMMUNITY CAFÉ AND GARDEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
2 Critical accounting estimates and judgements
In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
3 Donations and legacies
| Donations and gifts Grants received For the year ended 31 March 2023 |
Unrestricted Restricted Total funds funds 2024 2024 2024 £ £ £ 2,850 2,600 5,450 5,858 39,307 45,165 |
Total 2023 £ 3,545 5,514 |
|---|---|---|
| 8,708 41,907 50,615 |
9,059 | |
| 3,545 5,514 |
||
| 9,059 |
4 Charitable activities
| Community cafe takings Holiday activities and food programme |
2024 2023 £ £ 91,378 77,737 22,838 17,649 |
|---|---|
| 114,216 95,386 |
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WESTRAVEN CROSS KEYS HOMES COMMUNITY CAFÉ AND GARDEN TRADING AS WESTRAVEN COMMUNITY CAFÉ AND GARDEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
5 Charitable Activities
| Depreciation and impairment Purchases of food and consumables Staffing costs to deliver Activities Other miscellaneous costs to deliver Activities Cleaning Agency costs Insurance Light and heat Rates Rent Repairs and maintenance Telephone charges Sundry expenses Share of governance costs (see note 6) Analysis by fund Unrestricted funds Restricted funds For the year ended 31 March 2023** Unrestricted funds Restricted funds |
2024 2023 £ £ 1,609 1,624 72,419 50,691 10,950 - 9,745 - 2,688 452 - 825 1,427 771 16,416 10,865 1,347 1,895 11,653 11,369 16,716 19,443 1,688 1,052 3,001 3,096 149,659 102,083 4,764 3,572 154,423 105,655 102,159 93,465 52,264 12,190 154,423 105,655 93,465 12,190 105,655 |
|---|---|
- Activity costs from 01.04.24 to deliver activities.
** Re-categorisation of cleaning costs previously included in Purchases Food & Consumables.
6 Support Costs
| Bank charges Accountancy Analysed between Charitable activities |
Support costs Governance costs 2024 Support costs Governance costs 2023 £ £ £ £ £ £ 0 32 32 0 32 32 0 4,732 4,732 0 3,540 3,540 |
|---|---|
| 0 4,764 4,764 0 3,572 3,572 |
|
| 0 4,764 4,764 0 3,572 3,572 |
Governance costs include payments to the independent examiners of £3,372 relating to the 2022/2023 Annual Accounts, plus £1,360 relating to an accrual for the Independent Examiner fees for the 2023/2024 Annual Accounts.
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WESTRAVEN CROSS KEYS HOMES COMMUNITY CAFÉ AND GARDEN TRADING AS WESTRAVEN COMMUNITY CAFÉ AND GARDEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
7 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
Trustees were reimbursed a total of £ nil (2023: £nil) for expenses relating to the charity.
8 Employees
There were no employees during the year (2023: no employees during the year).
9 Taxation
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
10 Tangible Assets
| Cost At 1 April 2023 At 31 March 2024 Depreciation and impairment At 1 April 2023 Depreciation charged in the year At 31 March 2024 Carrying amount At 31 March 2024 At 31 March 2023 |
Plant and equipment Fixtures and Fittings Total £ £ £ 13,330 383 13,713 |
|---|---|
| 13,330 383 13,713 |
|
| 3,691 173 3,864 1,547 61 1,608 |
|
| 5,238 234 5,472 |
|
| 10,235 245 10,480 |
|
| 11,782 306 12,088 |
11 Stocks
Raw materials and consumables
| 2024 | 2023 |
|---|---|
| £ | £ |
| 5,935 | 5,049 |
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WESTRAVEN CROSS KEYS HOMES COMMUNITY CAFÉ AND GARDEN TRADING AS WESTRAVEN COMMUNITY CAFÉ AND GARDEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED}
FOR THE YEAR ENDED 31 MARCH 2024
| 12 Debtors Amounts fallingduewithin one year: Trade debtors Prepayments and accrued income 13 Creditors: amounts falling due within one year Trade creditors Other creditors Accruals and deferred income |
2024 £ 2023 £ 483 1,241 445 445 928 1,686 2024 2023 £ £ 3,300 3,507 813 197 26,998 16017 31,111 19,721 |
|---|---|
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WESTRAVEN COMMUNITY CAFE AND GARDEN TRADING AS WESTRAVEN BIG LOCAL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
14 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 National Lottery - TFOP Cross Keys Homes - NEETS 2022 PCC - Local Leadership Fund Soil Association WestRaven Tesco - Groundworks Hubbub 2022 PCVS - Health and Wellbeing Peterborough City Council Holiday and Food Programme - 2023 Cross Keys Homes - NEETS 2023 PCC - Household Support Fund PCC - Peterborough Music Hub Hubbub 2023 - Eat your pumpkin Tesco - Groundworks Little Lives - Little Wanderers The National Lottery - Cost of Living PCC- HAF - Growing Resources Hubbub Community Food Hub Princebuild -Garden Improvements John Lewis - Waitrose Holiday and Food Programme - 2024 Blakemore Foundation Joyce Dawkins Prior Yr Adjustments Blakemore Foundation Holiday and Food Programme - 2023 |
Movement in Funds Movement in Funds |
|---|---|
| Balance @ 01.04.22 Incoming Resources Resources Expended Balance 31.03.23 Balance re-stated 31.03.23 Incoming Resources Resources Expended Balance 31.03.24 8,925 - (8,720) 205 205 - (30) 175 - 1,500 (1,498) 2 2 - (2) - - - - 0 0 524 (76) 448 - 150 (118) 32 32 - (18) 14 - 1,789 (667) 1,122 1,122 - (1,108) 14 - - - 0 0 630 - 630 - 275 (123) 152 152 - (110) 42 - 1,000 (825) 175 175 25 (200) - - 500 - 500 500 - - 500 - - - 4,335 20,438 (13,983) 10,791 - - - 0 1,300 (1,135) 164 - - - 0 0 15,264 (15,218) 56 - - - 0 0 1,580 (1,307) 273 - - - 0 0 625 (211) 414 - - - 0 0 1,000 (318) 682 - - - 0 0 1,193 (471) 722 - - - 0 0 12,345 (11,406) 939 - - - 0 0 841 (835) 6 - - - 0 0 5,280 (5,092) 188 - - - 0 0 300 (66) 234 - - - 0 0 1,000 (905) 95 - - - 0 0 2,400 - 2,400 - 200 (159) 41 0 - - - - 100 (80) 20 20 - - 20 |
|
| 8,925 5,514 (12,190) 2,249 6,543 64,745 (52,490) 18,798 - (200) 159 (41) - - - - - 4,335 - 4,335 - - - - 8,925 9,649 (12,031) 6,543 6,543 64,745 (52,490) 18,798 |
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WESTRAVEN COMMUNITY CAFE AND GARDEN TRADING AS WESTRAVEN BIG LOCAL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
The National Lottery - TFOP Cross Keys Homes - NEETS 2022 PCC - Local Leadership Fund
Community led Workshops and Training Garden projects. Outdoor Learning and Play Equipment
For resources and costs for outdoor kitchen and community cooking activities. Events for Westwood and Ravensthorpe Youth Activities and Workshops Halloween Half Term Activity Workshop Zumba Classes ran at the Café Donation for money towards food chiller at Café School Holiday Activity Programme Art Equipment for NEETS Project
Soil Association WestRaven Tesco - Groundworks - Youth Hubbub 2022 - Youth PCVS - Health and Wellbeing Peterborough City Council Holiday and Food Programme 2023 Cross Keys Homes - NEETS 2023 - Garden
Money for Free Food, Pantry, Community Fridge and Food bags
PCC - Household Support Fund (Cost of Living) bags PCC - Peterborough Music Hub - Music Workshop Hubbub 2023 - Eat your pumpkin Halloween Half Term Activity Workshop Tesco - Groundworks Kitchen Improvements at Garden Little Lives - Little Wanderers Outdoor Learning and Play Equipment The National Lottery - Cost of Living Food Support PCC- HAF - Growing Resources Growing Resources for HAF at the Garden Hubbub Community Food Hub Improving Growing Area and cooking courses/classes. Princebuild -Garden Improvements Garden Improvements. John Lewis - Waitrose Feeding the homeless and elderly Holiday and Food Programme 2024 School Holiday Activity Programme Joyce Dawkins Donation for Food Cart and food
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WESTRAVEN COMMUNITY CAFE AND GARDEN TRADING AS WESTRAVEN BIG LOCAL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
15 Analysis of net assets between funds
| Fund balances at 31 March 2023 are represented by: Tangible assets Current assets/(liabilities) |
Unrestricted funds Restricted funds Total Unrestricted funds Restricted funds Total 2024 2024 2024 2023 2023 2023 £ £ £ £ £ £ 10,480 10,480 12,088 12,088 17,619 18,798 36,417 22,152 2,249 24,401 |
|---|---|
| 28,099 18,798 46,897 34,240 2,249 36,489 |
16 Operating lease commitments
At the reporting end date, the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
2024 |
2023 |
|
|---|---|---|
| £ | £ | |
| Within one year | - | - |
17 Related party transactions
The charity currently runs its community gardens on land that has been made available for use by Ravensthorpe Primary School. No charge is made for the use of the land.
The community cafe is operated from premises that are leased from Cross Keys Homes Ltd, the locally trusted organisation for the WestRaven Big Local project. Rent and services are charged at normal market rates.
The operating assets for the charity have been made available for use by the WestRaven Big Local project. No charge has been made for the use of the assets during the period.
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Independent examiner’s report to the trustees of Westraven Community Café and Garden (Charity Number: 1174905)
I report to the trustees on my examination of the accounts of Westraven Community Café and Garden (the Charity) for the year ended 31st March 2024.
Responsibilities and basis of report
As the trustees of the Charity, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
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the accounts do not accord with those records or
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the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed:
Peter Harvey
Fellow of the Chartered Institute of Management Accountants (FCMA). Chartered Global Management Accountant (CGMA).
Chartered Institute of Management Accountants Member In Practice (CIMA Mip).
Date: 23rd January 2025
SAVIOUR Accounting, 5 Spring Drive, Fernwood, Newark, Nottinghamshire NG24 3JS
Tel: (01636) 558605 Email: peter@saviouraccounting.co.uk