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2023-05-31-accounts

REGISTERED CHARITY NUMBER: 1176065

Report of the Trustees and

Financial Statements for the Year Ended 31 May 2023

for

Scartho Community Hub

SKS Bailey Group Limited Suite 32/33 Normany Gateway, Lysaghts Way, Scunthorpe North Lincolnshire DN15 9YG

Scartho Community Hub

Contents of the Financial Statements for the Year Ended 31 May 2023

Page
Report of the Trustees 1
Statement of Financial Activities 2
Balance Sheet 3
Notes to the Financial Statements 4 to 7
Detailed Statement of Financial Activities 8

Scartho Community Hub

Report of the Trustees for the Year Ended 31 May 2023

The trustees present their report with the financial statements of the charity for the year ended 31 May 2023. The trustees have adopted the provisions of 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

Objectives and aims

The Charity's objectives and aims are to further and benefit the Scartho neighbourhood of North East Lincolnshire by way of the provision of social welfare and education activities centred on a community centre.

Public benefit

The trustees have had regard to the Charity Commission's guidance on public benefit.

Volunteers & partner agencies

The charity relies upon the valued support of its volunteers and partner agencies.

FINANCIAL REVIEW

Reserves policy

The Charity does not have a formal Reserves Policy.

Going concern

The trustees consider that the Charity will remain a going concern for at least one year from the date of their approval of the financial statements.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Charity is a Charitable Incorporated Organisation (Association Model) and was registered on 19th February 2019.

Recruitment and appointment of new trustees

The Charity recruits new trustees by way of recommendation, induction and supervision until they are comfortable and effective in their role.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1176065

Principal address

Scartho Community Library St. Giles Avenue Grimsby N E Lincolnshire DN33 2HB

Trustees

Mr P Silvester Trustee Mr R Shepherd Trustee Mr L Bartlett Trustee

.

Approved by order of the board of trustees on 13 March 2024 and signed on its behalf by:

Mr P Silvester - Trustee

Scartho Community Hub

Statement of Financial Activities for the Year Ended 31 May 2023

2023
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Charitable activities
Charitable Activities
21,234
EXPENDITURE ON
Charitable activities
Charitable Activities
21,829
Other
772
Total
22,601
NET INCOME/(EXPENDITURE)
(1,367)
RECONCILIATION OF FUNDS
Total funds brought forward
123,799
TOTAL FUNDS CARRIED FORWARD
122,432
2022
Total
funds
£
20,253
9,521
-
9,521
10,732
113,067
123,799

Scartho Community Hub

Balance Sheet

31 May 2023

2023
Unrestricted
fund
Notes
£
CURRENT ASSETS
Debtors
4
2,449
Cash at bank
137,311
139,760
CREDITORS
Amounts falling due within one year
5
(17,328)
NET CURRENT ASSETS
122,432
TOTAL ASSETS LESS CURRENT
LIABILITIES
122,432
NET ASSETS
122,432
FUNDS
6
Unrestricted funds
122,432
TOTAL FUNDS
122,432
2022
Total
funds
£
3,194
135,187
138,381
(14,582)
123,799
123,799
123,799
123,799
123,799

The financial statements were approved by the Board of Trustees and authorised for issue on 13 March 2024 and were signed on its behalf by:

Mr P Silvester - Trustee

Scartho Community Hub

Notes to the Financial Statements for the Year Ended 31 May 2023

1. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

INCOME

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

EXPENDITURE

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

TAXATION

The charity is exempt from tax on its charitable activities.

FUND ACCOUNTING

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 May 2023 nor for the year ended 31 May 2022.

TRUSTEES' EXPENSES

There were no trustees' expenses paid for the year ended 31 May 2023 nor for the year ended 31 May 2022.

3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Charitable activities
Charitable Activities 20,253
EXPENDITURE ON
Charitable activities
Charitable Activities 9,521
NET INCOME 10,732

Scartho Community Hub

Notes to the Financial Statements - continued for the Year Ended 31 May 2023

3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
4.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other Debtor
Prepayments
5.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Other creditors
6.
MOVEMENT IN FUNDS
At 1.6.22
£
Unrestricted funds
General fund
123,799
TOTAL FUNDS
123,799
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
21,234
TOTAL FUNDS
21,234
Unrestricted
fund
£
113,067
123,799
2023
2022
£
£
584
1,544
1,865
1,650
2,449
3,194
2023
2022
£
£
15,809
3,124
1,519
11,458
17,328
14,582
Net
movement
At
in funds
31.5.23
£
£
(1,367)
122,432
(1,367)
122,432
Resources
Movement
expended
in funds
£
£
(22,601)
(1,367)
(22,601)
(1,367)

Scartho Community Hub

Notes to the Financial Statements - continued for the Year Ended 31 May 2023

6. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
TOTAL FUNDS
At 1.6.21
£
113,067
113,067
Net
movement
in funds
£
10,732
10,732
At
31.5.22
£
123,799
123,799

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

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 20,253 (9,521) 10,732
TOTAL FUNDS 20,253 (9,521) 10,732

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

Unrestricted funds
General fund
TOTAL FUNDS
At 1.6.21
£
113,067
113,067
Net
movement
in funds
£
9,365
9,365
At
31.5.23
£
122,432
122,432

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 41,487 (32,122) 9,365
TOTAL FUNDS 41,487 (32,122) 9,365

Scartho Community Hub

Notes to the Financial Statements - continued for the Year Ended 31 May 2023

7. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 May 2023.

Scartho Community Hub

Detailed Statement of Financial Activities for the Year Ended 31 May 2023

2023 2022
£ £
INCOME AND ENDOWMENTS
Charitable activities
Classes and events 21,234 20,253
Total incoming resources 21,234 20,253
EXPENDITURE
Charitable activities
Wages 8,387 -
Rates and water 355 541
Insurance 2,023 330
Light and heat 4,842 5,654
Telephone 539 941
Postage and stationery 560 468
Sundries 515 251
Cleaning 880 86
Entertainment and prizes 17 -
Premise Expense 157 122
18,275 8,393
Support costs
Management
Advertising 886 -
Finance
Bank charges 203 172
Information technology
HMRC penalties - 200
Other
Accountancy 817 756
Bookkeeping 2,420 -
3,237 756
Total resources expended 22,601 9,521
Net (expenditure)/income (1,367) 10,732