## **BRIGHTWELLS GOSTREY CENTRE**
# **ANNUAL REPORT AND FINANCIAL STATEMENTS FOR**
## **THE YEAR ENDED 31 March 2022**
## **CHARITY REGISTRATION No: 1176651**
Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane Bosham PO18 8NF **BRIGHTWELLS GOSTREY CENTRE**
1
## **CONTENTS**
|Pages 4 - 5|Report of the Trustees|
|---|---|
|Page 6|Independent Examiners Report to the Trustees|
|Page 7|Statement of Financial Activities|
|Pages 8|Balance Sheet|
|Page 9-12|Notes to the Financial Statements|
2
## **BRIGHTWELLS GOSTREY CENTRE**
**REPORT OF THE TRUSTEES**
**FOR THE YEAR ENDED 31 MARCH 2022**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
**CHARITY REGISTRATION NUMBER** 1176651 **START OF FINANCIAL PERIOD** 1 April 2021 **END OF FINANCIAL PERIOD** 31 March 2022 **TRUSTEES AT 31 MARCH 2022** Mr J Ely, Chairman Mrs J Speed, Vice Chair Mr S Dakers Mrs M Swage Mrs M Boyd Mr G Jex Mr B Osborne, Treasurer Mr B Gentry Mr D Gourlay (appointed 12th October 2021)
**CORRESPONDENCE ADDRESS GOVERNING DOCUMENT**
Memorial Hall, Babbs Mead, Farnham, Surrey GU9 7EE Charitable Incorporated Organisation-Registered 12 Jan 2018 Registered with the Charity Commission of England and Wales
**INDEPENDENT EXAMINER**
K Gomes Independent Examiners Ltd Unit 2 The Broadfield Business Centre Delling Lane Bosham PO18 8NF
## **BRIGHTWELLS GOSTREY CENTRE**
## **REPORT OF THE TRUSTEES FOR THE**
## **YEAR ENDED 31 MARCH 2022**
## **Structure, Governance and Appointment of Trustees:**
Any responsible person from the local community is entitled to nominate new Trustees. Trustees are elected by annual vote. The Treasurer is elected at the Annual General Meeting. The other Trustees are elected at the first committee meeting which is held immediately after the Annual General Meeting. **Organisational Structure**
The Charity is controlled by the Trustees. Trustees during the year are detailed on page 1. The Trustees and Treasurer are non-paid volunteers.
The day-to-day operation of the Charity is delegated to the Charity Manager Mrs Jessica Wells. There is a quarterly meeting of the Trustees where management and financial matters together with charity issues are discussed. The
3
Chairman, Treasurer and certain other Trustees are regularly available to assist the Charity.
## **Risk management**
The trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.
## **Objectives and Activities**
In setting objectives and planning for activities the Trustees have given due consideration to general guidance given by the Charity Commission relating to public benefit.
The main objective of the Charity is to benefit the older residents of Farnham and the surrounding area by the organisation and management of a day centre and provision of necessary services.
The Charity offers a meeting place and provides a range of services for senior citizens including recreational activities, therapeutic services and lunch. However during the year and because of the coronavirus pandemic the Day Centre was closed for part of the year although the Community Meals Service continues to operate.
## **Achievements and performance**
The Trustees report for the financial year ending 2021, highlighted the difficulties we faced as Covid restrictions eased and we could manage the re-opening the Day Centre. We said then that we would need to operate differently and that has been the case, as we focused on protecting our vulnerable clients, even though wearing of masks etc. became a matter of personal choice. We therefore retain social distancing and voluntary mask wearing for staff and clients alike. As confidence grows this is now gradually easing and a sense of “normality” has returned. I am pleased to report that after a slow but understandable start that our Day Centre numbers are increasing. As this is the bedrock of the charity’s activities this is a welcome development. Thanks to a very generous donation of a minibus and a purchase of a second bus we have returned to providing our own client pick up and return service. An interim service with hoppa bus services enabled us to open up but in the longer term, having internal control over this vital element of our services proved to be decisive. The Trustees extend our thanks to the Charity Manager, all staff and volunteers who have made the reopening of the Day Centre possible.
The second element of our business – the community meals service has been more problematic. During the pandemic it was undoubtedly a life saver for many but client numbers have fallen to a critical level and without additional numbers and outside support it would be difficult to maintain in the longer term. The meals provided by our kitchen staff and delivered by our volunteers are of the highest quality at a very reasonable cost. The Board and staff alike are working extremely hard to increase numbers and find ways to reach out and promote our service to the Farnham community. Our financial situation in the medium term remains sound but the loss of funding from Waverley Borough Council via their Thriving Communities Fund is a significant and regrettable blow however the Fund-raising Committee of the Board is actively exploring replacement funding. A special thanks go to Farnham Town Council for their continued and unwavering support.
Thanks to the dedication of the Trustees, staff and volunteers, all of whom who go over and beyond to deliver our services, the charity continues to provide a vital and appreciated service to the community of Farnham and with a “cost of living” crisis to come, I am absolutely confident that we will rise to the occasion.
4
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## **BRIGHTWELLS GOSTREY CENTRE**
## **FOR THE YEAR ENDED 31 MARCH 2022**
## **INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS**
I report to the Trustees on my examination of the accounts of the above Charitable Incorporated Organisation ("the CIO") for the year ended 31 March 2022
As the CIO's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
## **Responsibilities and basis of report**
I report in respect of my examination of the CIO'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 which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did 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 accounts to be reached.
Signed:
Name: K Gomes
Date: 8.12.11
K Gomes MAAT Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane Bosham PO18 8NF
6
## **BRIGHTWELLS GOSTREY CENTRE**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR**
**THE YEAR ENDED 31 MARCH 2022**
|Notes
**Income and Endowments from:**
Donations and Legacies
2a
Charitable Activities
2b
**TOTAL**
**Expenditure on:**|**172,044**-
-
**172,044** **249,530**|
|---|---|
||123,299 -
-
123,299
111,600
51,265 -
-
51,265
135,478|
||**174,564**-
-
**174,564** **247,078**|
|||
||**-2,520**-
-
**-2,520**
**2,452**|
|||
||**-2,520**-
-
**-2,520**
**2,452**|
||-
-
0
1,250|
||**-2,520**
**0**
**0**
**-2,520**
**3,702**|
|||
||111,376 -
-
111,376
107,674|
|||
||**108,856**-
-
**108,856**
**111,376**|
||Unrestricted
Designated
Restricted
TOTAL
TOTAL
Funds
Funds
Funds
**2022**
**2021**
£
£
£
£
£
5,565
-
-
5,565
38,729
166,479
-
-
166,479
210,801|
Charitable Activities
3a
7
Other
3b
## **TOTAL**
## **NET INCOME/(EXPENDITURE) BEFORE INVESTMENT GAINS/(LOSSES)**
Net gains/(losses) on investments
## **NET INCOME/(EXPENDITURE)**
**Other recognised gains/(losses):** Gains on sale of minibus
## **NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total Funds Brought Forward
## **TOTAL FUNDS CARRIED FORWARD**
All of the organisation's operations are classed as continuing.
The notes on pages 9 to 12 form part of these financial statements.
•SA7 31 l•wth 2022
Twjlble
lJ12
11275
9.281
76 AA
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11568
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Iiox
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## **BRIGHTWELLS GOSTREY CENTRE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022**
## **Basis of preparation:**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: the Statement of Recommended Practice: 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) 2nd addition effective 1 January 2019 and with the Charities Act 2011.
The CIO constitutes a public benefit entity as defined by FRS 102
## **Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period
## _**Material prior period errors**_
No material prior year error have been identified in the reporting period
## **1. ACCOUNTING POLICIES**
The particular accounting policies adopted are set out below.
## **INCOME**
## _**Recognition of Income**_
These are included in the Statement of Financial Activities (SOFA) when:
- the CIO becomes entitled to the income;
- it is more likely than not that the trustees will receive the resources; and ·
the monetary value can be measured with sufficient reliability.
## _**Grants and Donations**_
Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS 102 SORP).
## _**Tax Reclaims on Donations and Gifts**_
Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.
## _**Contractual Income and Performance Related Grants**_
This is only included in the SoFA once the CIO has provided the related goods or services or met the performance related conditions.
## _**Government Grants**_
The CIO has received government grants in the reporting period
## _**Volunteer Help**_
The value of any voluntary help received is not included in the accounts but is described in the Trustees' annual report.
## _**Income from interest, royalties and dividends**_
This is included in the accounts when receipt is probable and the amount receivable can be measured reliably.
## _**Investment Gains and Losses**_
This included any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.
## **Expenditure and liabilities**
## _**Charitable Activities**_
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.
## _**Liability Recognition**_
Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the CIO to pay out resources and the amount of the obligation can be measured with reasonable certainty.
## _**Governance and Support Costs**_
Support costs represent the cost of central functions, for example governance costs, payroll administration, information technology. Governance costs are those support costs which relate to public accountability of the charity and its compliance with regulation and good practice.
10
## **BRIGHTWELLS GOSTREY CENTRE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR**
**THE YEAR ENDED 31 MARCH 2022**
## _**Grants Payable without Performance Conditions**_
Where there are no conditions attaching to the grant that enables the donor CIO to realistically avoid the commitment, a liability for the full funding obligation must be recognised.
## _**Employee benefits**_
Short term benefits including holiday pay are recognised as an expense in the period in which the service is received.
## _**Redundancy cost**_
No redundancy payments were made during the reporting period.
## _**Deferred income**_
No material item of deferred income has been included in the accounts.
## _**Creditors**_
The CIO has creditors which are measured at settlement amounts less any trade discounts.
## _**Provisions for liabilities**_
A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date
## _**Fixed Assets**_
These are capitalised if they can be used for more than one year, and cost at least £500. They are valued at cost or, if gifted, at the value to the CIO on receipt.
## _**Depreciation Expense**_
Depreciation is calculated at a rate to write off the cost of tangible fixed assets on a straight line basis over 4 years from the month they are purchased.
## _**Stocks and work in progress**_
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value.
## _**Debtors**_
Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the CIO. Subsequently, they are measured at the cash or other consideration expected to be received.
||Unrestricted|Designated|Restricted|TOTAL|TOTAL|
|---|---|---|---|---|---|
|**2. ANALYSIS OF INCOME**|Funds|Funds|Funds|**2022**|**2021**|
||£|£|£|£|£|
|**a) Donations and Legacies**||||||
|Donations and gifts|5,515|||5,515|1,566|
|Gift Aid|50|||50||
|Coronavirus Job Retention Scheme Grants|||||395|
||-|||-||
||||||36,769|
11
|**b) Charitable Activities**
Dining Room
Mini-bus
Day care
CMS
Social Centre Grants
Bingo
**3. ANALYSIS OF EXPENDITURE**
Note
**a) Charitable Activities**
Day centre Costs
Mini-bus
Social Centre Salaries
CMS
Transport Costs
**BRIGHTWELLS GOSTREY CENTRE**
**NOTES TO THE FINANCIAL STATEMENTS**
**(continued)**
**FOR THE Y**
**b) Support Costs**
Note
Advertising & Marketing
Audit & Accountancy fees
Bad Debt
Bank Fees
Book keeping services
Cleaning & waste disposal
Consulting
Depreciation - I/T Equipment
Employers N I (Admin)
4
Employers N I (Furlough)
Governance Costs
Insurance
IT Software and Consumables
Pensions Costs (Admin)
4
Pensions Costs (Furlough)
4
Postage, Freight & Courier|**5,565**
**-**
**-**
**5,565**
**38,729**|
|---|---|
||
-
-
137
-
-
2,508
-
-
35
70,046
70,046
95,036
31,433
31,433
-
65,000
65,000
112,958
-
-
127|
||**166,479**
**-**
**-**
**166,479**
**210,801**|
||Unrestricted
Designated
Restricted
TOTAL
TOTAL
Funds
Funds
Funds
2022
2,021
£
£
£
£
£
5,973
-
-
5,973
-
841
-
-
841 13,413
19,455
-
-
19,455
-
94,541
-
-
94,541
98,187
2,490
2,490
-|
||**123,299**
-
-
**123,299** **111,600**|
||**EAR ENDED 31 MARCH 2022**
844
-
-
844
33
1,200
-
-
1,200
1,000
737
-
-
737
67
1,058
-
-
1,058
485
4,525
-
-
4,525
4,907
185
-
-
185
-
2,854
-
-
2,854
2,577
1,648
-
-
1,648
761
1,425
-
-
1,425
900
0
-
-
0
1,456
0
-
-
0
61
657
-
-
657
651
1,330
-
-
1,330
1,273
647
-
-
647
457
0
-
-
0
420
84
-
-
84
317|
12
|Printing, Postage & Stationery
Repairs and renewals
Salaries (Admin)
4
Salaries (Furlough & Redundancy) 4
Staff Training
Staff Welfare
Subscriptions
Sundry Expenses
Telephone & Internet|1,133
-
-
1,133
1,201
70
-
-
70
-
28,567
-
-
28,567
21,454
-
-
-
-
93,992
849
-
-
849
68
687
-
-
687
777
373
-
-
373
274
228
-
-
228
-
2,164
-
-
2,164
~~2348~~|
|---|---|
||~~,~~
**51,265** -
-
**51,265 135,478**|
## **4. STAFF COSTS AND NUMBERS**
||2022|2021|
|---|---|---|
||£|£|
|Gross Wages and Salaries
|107,195||
|||166,388|
|Employer's National Insurance Costs
|1,425||
|||3,360|
|Pension Contributions
|1,517||
|||~~1,358~~|
||110,138|171,105|
|Average employees during the year who were engaged in each of the following|2022|2021|
|activities:|9|8|
No employee received remuneration of more that £60,000 during the year.
## **5. TRUSTEES' RENUMERATION AND EXPENSES**
No payments were made to trustees or any persons connected with them during this financial period (2021 - Nil). No material transaction took place between the organisation and a trustee or any person connected with them (2021-Nil)
## **BRIGHTWELLS GOSTREY CENTRE**
**NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 MARCH 2022**
|**6. TANGIBLE FIXED ASSETS**
EQUIPMENT
Cost
01-Apr-21
Additions
Cost at
31-Mar-22|11,127 -
11,127|
|---|---|
||1,731 -
1,731
1,648 -
1,648|
||3,379 -
3,379|
||**7,748**-
**7,748**|
||Unrestricted
Restricted
Total
£
£
£
3,043
-
3,043
8,084
-
8,084|
13
Depreciation 01-Apr-21 Charge Depreciation at 31-Mar-22 Net Book Value 31-Mar-22 Net Book Value 31-Mar-21 1,312 - 1,312
The annual commitments under non-cancelling operating leases and capital commitments are as follows: 31st March 2021 : None
31st March 2020: None
## **7. STOCKS**
|Charitable activities:
Opening
1.4.21
Added in period
Expensed in period
Closing
31.3.22
**8. DEBTORS AND PREPAYMENTS**
Prepayments
Debtors
**9. CASH AT BANK AND IN HAND**
Cash at bank and on hand
Other
Total|Unrestricted
Restricted
Fund
Fund
£
£
938
-
~~10337~~
-|Unrestricted
Restricted
Fund
Fund
£
£
938
-
~~10337~~
-|Stock
£
1,000
-
-
1,000
**Total**
**Total**
**31-Mar-22** **31-Mar-21**
**£**
**£**
938 1,045
~~10337 8235~~|
|---|---|---|---|
||~~,~~
**11,275** -||~~, ,~~
**11,275 9,281**|
|||2022
£
101,401|2021
£
106,065
106,065|
|||101,401||
|**10. CREDITORS AND ACCRUALS: AMOUNTS FALLING DU**
**WITHIN ONE YEAR**
Accruals
Creditors
Pension
Paye
Independent Examiners Fees|**12,568**
-
**12,568**
**6,282**|
|---|---|
||£
£
**£**
**£**|
||-
-
-
-|
||**E**
Unrestricted
Fund
£
1,012
7,112
403
2,980
1,060
Restricted
Fund
£
-
-
-
-
-
**Total**
**31-Mar-22**
**£**
1,012
7,112
403
2,980
1,060
**Total**
**31-Mar-21**
**£**
1,046
3,316
219
701
1,000|
**11. CREDITORS AND ACCRUALS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR**
14