Charity Number
1175400
West Cornforth and District Community Association
Trustees’ Report and Financial Statements 31[st] December 2021
West Cornforth and District Community Association Trustees’ Report and Financial Statements 31[st] December 2021
The trustees present their report and accounts for the period ended 31[st] December 2021. The charity was formed on 25[th] October 2017 when its constitution was adopted and registered with the Charity Commission on 27[th] October 2017.
The report and accounts have been prepared in following the recommendations in 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 102A) (effective 2 February 2016), applicable accounting standards and the Charities Act 2011. The trustees have prepared the accounts on the receipts and payments basis.
Reference and Administrative Information Charity Name
West Cornforth and District Community Association
Charity Trustees
The founding trustees, who were appointed in May 2021 for a 3 year term, are: Mr Paul Ferguson Chair Mrs Shirli Traynor Vice Chair Mrs Helen Patricia Drew Secretary/Treasurer Mrs Gwen Blackburn Mrs Lisa Goldsmith Mr Alan Hodgson Mr Jeff Hudson Mr Rasheed Vaughan Miss Vivien Weir Mrs Julie Welford
Mrs Connie Liddle was resigned as a trustee in May 2021.
Address
Community Centre, Station Road, West Cornforth, Ferryhill, Co Durham DL17 9LA
Bankers
The Co-operative Bank Plc Team 601 P.O. Box 250 Skelmersdale WN8 6WT
Independent Examiner
Eric Southwick BA(Hons) FCA FCIE DChA Eric Southwick & Co Chartered Accountants 51 The Avenue Seaham Co Durham SR7 8NS
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West Cornforth and District Community Association Trustees’ Report and Financial Statements 31[st] December 2021
Structure and Organisation
Organisation
The West Cornforth and District Community Association is a Charitable Incorporated Organisation, which operates according to its constitution which was adopted 25[th] October 2017 and registered on the 27[th] October 2017. The trustees, who meet regularly to consider the progress of the charity and to consider its future direction and activities, manage the charity.
Trustee Appointments
Trustees were appointed at the formation of the charity and serve for three years.
Apart from the first charity trustees, every trustee must be appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees.
In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO.
New trustees are provided with support to enable them to understand and undertake their duties.
Volunteer Support
The charity is reliant on the support of its volunteers to achieve its objects; the work of volunteers is invaluable.
Objectives and Activities
Charitable Objects
The Association has the following objects:
'To further or benefit the residents of West Cornforth and the neighbourhood, without distinction of sex, sexual orientation, race or of political, religious or other opinions by associating together the said residents and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation and leisure time occupation with the objective of improving the conditions of life for the residents.
In furtherance of these objects but not otherwise, the trustees shall have power:
To establish or secure the establishment of a community centre and to maintain or manage or co-operate with any statutory authority in the maintenance and management of such a centre for activities promoted by the charity in furtherance of the above objects.'
Achievements and Performance Review of the Period
During 2021 the repercussions of Coronavirus were still affecting the Community Centre. The Centre was closed between January and March and operated at a reduced level in April. Later in the year large events were cancelled at short notice after extra bar supplies had been delivered. However, as in 2020, the Association has continued with its improvements. Our CCTV system was upgraded, partly as a result of some of our roof lead flashing being stolen and partly as a result of software glitches.
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West Cornforth and District Community Association Trustees’ Report and Financial Statements 31[st] December 2021
Review of the Period (Continued)
Despite lockdowns, reduced opening and cancelled events the Unrestricted Fund again showed a increase, from £26391 to £36315, thanks again to maintenance grants from Durham County Council and continued support from our personal donors. A refund of over payment for electricity in 2020 resulted in a much reduced electricity bill.
The Committee met 7 times during the year.
Reduced activities took place after March with a phased reopening in April followed by activities such as the Saturday Dance and Thursday Tea Dance restarting. The Children's Dance Classes resumed under the whichever social distancing rules were in force.
Of the usual activities, badminton and bowls restarted and a slimming support group was launched. The Church Fellowship resumed. Dog shows also restarted as did the Dog Agility training. The Village Show was also able to be held. The Community Centre was a polling station for the May local elections and used for the monthly Parish Council meetings. Our field was used for football matches and training.
The Cornforth Partnership ran Summer activities for local children in the Hall and also used the Community Centre for various courses and zumba classes. Tarmac, who run the local quarry, had a consultation exhibition in October. Private parties, and other private hirings have started to pick up.
Most of the December events took place. The pantomime Aladdin was performed and was a great success. The pantomime is sponsored by the Parish Council and the committee is grateful for the Council's support. Two Children's Christmas parties were held, funded by Durham County Councillor Elaine Peeke. A reduced Community Carol Service was held and enjoyed by those present.
While the Centre was open the Friends of the Association again worked very hard running the bar and events. The Committee is very grateful for their support.
How our activities deliver public benefit
The Association runs West Cornforth Community Centre on a non-profit basis providing an affordable local facility for meetings, sport, celebrations exhibitions etc., rents are kept as low as possible and membership is open to all inhabitants of West Cornforth.
The Cornforth Ward, the electoral ward covering the West Cornforth, has a Deprivation Index putting it overall in the most deprived 12.5% of electoral wards of England, it has poor public transport and low car ownership and is geographically isolated. This makes local facilities important and the Community Centre fills an important place in the community.
Future Plans
The Community Centre will be closed for part of January to allow the whole building to be redecorated and the opportunity to fix a few niggling problems will be taken.
The Community Association will manage any lasting damage to the usage of the Centre following the events of 2020-21, looking for new uses and reviving its use for parties and celebrations, and seeking opportunities to exploit our new sound system in the Hall.
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West Cornforth and District Community Association Trustees’ Report and Financial Statements 31[st] December 2021
Financial Review
At 31[st] December 2021 the charity had funds totalling £39,787 (2020: £27,232) of which £36,765 (2020: £26,390) was unrestricted and available for the trustees to use at their discretion having raised £34,786 (2020: £42,081) and spent £22,231, (2020: £40,887) as set out in the accounts.
Reserves Policy
It is the policy of the Trustees to hold reserves, which provide for the ongoing work of the charity whilst retaining financial stability and the potential to respond to new opportunities. At the 31 December 2021 the reserves held were £39,787 (2020: £27,232), of which £36,765 (2020: £26,390) was unrestricted and available for the trustees to use at their discretion the trustees consider this level to be adequate.
Responsibilities of the Trustees
Charity law requires the trustees to prepare financial statements for each financial period, which show a true and fair view of the state of affairs of the charity and its financial activities for that period. In preparing those financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently:
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make judgments and estimates that are prudent and reasonable:
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state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in existence.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Signed on behalf of the trustees
Mr P Ferguson (Chair) Date: 29[th] March 2022
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West Cornforth and District Community Association Trustees’ Report and Financial Statements 31[st] December 2021
Independent examiner’s Report to the Trustees of West Cornforth and District Community Association
I report on the accounts of the charity for the period ended 31[st] December 2021, which are set out on pages 6 to11.
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
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examine the accounts under section 145 of the 2011 Act;
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to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
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to state whether particular matters have come to my attention.
Basis of independent examiner’s report
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below.
Independent examiner’s statement
In connection with my examination, no matter has come to my attention:
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(1) which gives me reasonable cause to believe that in any material respect the requirements - to keep accounting records in accordance with section 130 of the 2011Act; and
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to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or
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(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Eric Southwick BA(Hons) FCA FCIE DChA Date: 5[th] April 2022 Eric Southwick & Co Chartered Accountants 51 The Avenue Seaham Co Durham SR7 8NS
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West Cornforth and District Community Association Trustees’ Report and Financial Statements 31[st] December 2021
Receipts and Payments Account for the period ended 31[st] December 2021
| Notes | Unrestricted funds |
Restricted funds |
Total funds 2021 |
Total funds 2020 |
|
|---|---|---|---|---|---|
| £ | £ | £ | £ | ||
| Income and endowments | from: | ||||
| Donations and legacies | 3 | 19,227 | 3,450 | 22,677 | 31,786 |
| Charitable activities | 4 | 1,207 | - | 1,207 | 1,770 |
| Other trading activities | 5 | 10,875 | - | 10,875 | 8,498 |
| Investments | 6 | 27 | - | 27 | 27 |
| Total | 31,336 | 3,450 | 34,786 | 42,081 | |
| Expenditure on: | |||||
| Raising funds | 7 | 4,272 | - | 4,272 | 3,446 |
| Charitable activities | 8 | 16,835 | 1,124 | 17,959 | 37,441 |
| Total | 21,107 | 1,124 | 22,231 | 40,887 | |
| Net income / (expenditure) | 10,229 | 2,326 | 12,555 | 1,194 | |
| Transfers | 146 | (146) | - | - | |
| Net movement in funds | 10,375 | 2,180 | 12,555 | 3,446 | |
| Reconciliation of funds | |||||
| Total funds brought forward | 26,390 | 842 | 27,232 | 26,038 | |
| Total funds carried forward | 36,765 | 3,022 | 39,787 | 27,232 |
The notes on pages 8 to 11 form part of these financial statements.
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West Cornforth and District Community Association Trustees’ Report and Financial Statements 31[st] December 2021
Statement of Assets and Liabilities As at 31[st] December 2021
| Notes | Total funds 2021 |
Total funds 2020 |
|
|---|---|---|---|
| £ | £ | ||
| Current assets | |||
| Cash at bank and in hand | 39,787 | 27,232 | |
| Total current assets | 39,787 | 27,232 | |
| The funds of the charity | |||
| Restricted income funds | 11 | 3,022 | 842 |
| Unrestricted funds | 11 | 36,765 | 26,390 |
| Total charity funds | 39,787 | 27,232 | |
| Liabilites | |||
| Accruals | 300 | 290 |
The financial statements on pages 6 to 11 were approved by the trustees and signed on their behalf by:
Mrs H P Drew (Treasurer)
Date: 29[th] March 2022
The notes on pages 8 to 11 form part of these financial statements.
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West Cornforth and District Community Association Trustees’ Report and Financial Statements 31[st] December 2021
Notes to the accounts
1 Accounting policies
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In preparing the accounts the following accounting policies have been complied with:
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a) The accounts have been prepared on a receipts and payments basis. The accounts have been prepared following the recommendations in 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 102A) (effective 2 February 2016), applicable accounting standards and the Charities Act 2011.
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b) Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
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c) Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
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d) All incoming resources are included in the statement of financial activities when the charity receives the income.
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e) Expenditure is recognised on a payments basis. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.
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i) Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them such as those costs associated with meeting the constitutional and statutory requirements of the charity and include the independent examination fees and costs linked to the strategic management of the charity.
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ii) All costs are allocated between the expenditure categories of the statement of financial activities on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis as set out in the notes.
2 Taxation
- The charity is exempt from taxation on its income and gains where they are applied for charitable purposes.
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West Cornforth and District Community Association Trustees’ Report and Financial Statements 31[st] December 2021
Notes to the accounts (Continued)
3 Income from donations and legacies
| Unrestricted | Restricted | Total funds | Total funds | |
|---|---|---|---|---|
| funds | funds | 2021 | 2020 | |
| £ | £ | £ | £ | |
| Grants | ||||
| Durham County Council - | ||||
| Covid-19 | 16,335 | - | 16,335 | 13,903 |
| Durham County Council - | ||||
| Covid-19 restart grant | - | 3,000 | 3,000 | - |
| Durham County Council - | ||||
| Children's Christmas | ||||
| Parties | - | 450 | 450 | - |
| Durham County Council - | ||||
| Equipment Fund | - | - | - | 4,694 |
| Cornforth Parish Council | - | - | - | 10,000 |
| Donations | ||||
| Village Show | 347 | - | 347 | 250 |
| Personal - Anonymous | 2,545 | - | 2,545 | 2,803 |
| Cornforth Parish Council | - | - | - | 36 |
| Badminton | - | - | - | 100 |
| Total | 19,227 | 3,450 | 22,677 | 31,786 |
4 Income from charitable activities
| Unrestricted | Restricted | Total funds | Total funds | |
|---|---|---|---|---|
| funds | funds | 2021 | 2020 | |
| £ | £ | £ | £ | |
| Dances | 1,155 | - | 1,155 | 772 |
| Gym session fees | 52 | - | 52 | 462 |
| Subscriptions | - | - | - | 536 |
| Total | 1,207 | - | 1,207 | 1,770 |
5 Income from other trading activities
| Unrestricted | Restricted | Total funds | Total funds | |
|---|---|---|---|---|
| funds | funds | 2021 | 2020 | |
| £ | £ | £ | £ | |
| Fairs and Fundraising | 95 | - | 95 | 51 |
| Rents | 8,163 | - | 8,163 | 6,694 |
| Bar sales | 2,617 | - | 2,617 | 1,753 |
| Total | 10,875 | - | 10,875 | 8,498 |
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West Cornforth and District Community Association Trustees’ Report and Financial Statements 31[st] December 2021
Notes to the accounts (Continued)
6 Income from Investments
| Unrestricted | Restricted | Total funds | Total funds | |
|---|---|---|---|---|
| funds | funds | 2021 | 2020 | |
| £ | £ | £ | £ | |
| Wayleave | 27 | - | 27 | 27 |
7 Expenditure on raising funds
| Unrestricted | Unrestricted | Restricted | Total funds | Total funds | |
|---|---|---|---|---|---|
| funds | funds | 2021 | 2020 | ||
| £ | £ | £ | £ | ||
| Bar supplies | 4,272 | - | 4,272 | 3,446 | |
| 8 | Expenditure on charitable activities | ||||
| Unrestricted | Restricted | Total funds | Total funds | ||
| funds | funds | 2021 | 2020 | ||
| £ | £ | £ | £ | ||
| Cleaning services | 4,915 | - | 4,915 | 4,118 | |
| Gas | 2,247 | 521 | 2,768 | 4,142 | |
| Electricity | 177 | 200 | 377 | 2,459 | |
| Water | 660 | 99 | 759 | 523 | |
| Independent Examiner’s Fees | 290 | - | 290 | 280 | |
| Insurance | 1,925 | - | 1,925 | 1,925 | |
| Licensing Fees | 1,086 | - | 1,086 | 392 | |
| Telephone | 62 | - | 62 | 62 | |
| Property maintenance | 4,804 | - | 4,804 | 1,435 | |
| External improvements | - | - | - | 4,632 | |
| Hall sound system | - | - | - | 4,962 | |
| Replacement boiler | - | - | - | 11,639 | |
| Children's Christmas Party | - | 304 | 304 | - | |
| Cleaning supplies | 441 | - | 441 | 627 | |
| Gym | - | - | - | 192 | |
| Sundries | 228 | - | 228 | 53 | |
| Total | 16,835 | 1,124 | 17,959 | 37,441 |
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West Cornforth and District Community Association Trustees’ Report and Financial Statements 31[st] December 2021
Notes to the accounts (Continued)
9 Trustee and employee information
a) Trustee information
One trustee, Mr R Vaughan, (2020: None) received a total of £100 (2020: £Nil) during the period for services to the charity under a contract entered into before the trustee was appointed.
b) Employee Information
There were no employees during the period (2020: None).
10 Related party transactions
The related party transactions during the period are set out in note 9.
11 Reserves
| Restricted funds Durham County Council - Covid-19 restart grant Durham County Council - Children's Christmas Parties Equipment Unrestricted funds General fund |
£ - - 842 At 1 January 2021 |
£ 3,000 450 - Incoming resource |
£ 820 304 - Outgoing resource |
£ £ - 2,180 (146) - - 842 At 31 December 2021 Transfers |
|---|---|---|---|---|
| 842 | 3,450 | 1,124 | (146) 3,022 |
|
| 26,390 | 31,336 | 21,107 | 146 36,765 |
|
| 27,232 | 34,786 | 22,231 | - 39,787 |
The Covid-19 restart fund was for expenses to assist in restarting the work of the Centre.
The Children’s Christmas Parties fund was to provide a Christmas party for the Children of the community.
The equipment fund was established to provide equipment including a new sound system and hearing loop for the Hall.
The General fund exists for use at the discretion of the trustees in furtherance of the general objectives of the charity.
12 Lease
The charity occupies the land and property known as the West Cornforth Community Centre under the terms of a twenty-one year lease which was entered into on 6[th] March 2006. In the year ended 31[st] December 2021 the charity spent £4,804 (2020: £1,435) on maintenance to the property.
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