2021-12-31-accounts - Red House & District Community Association

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Christmas Fair
Circuit Trsming
Community Bowls Section
Girls Friendly Club
Karate
Labour Party
Ladies Coffee Morning
Oasis Fish Club
ROAB (Jack Crawford)
ROAB (John Crown)
ROAB (Pdde ofthe Wear)
Showstoppers
Tap Dance
Wednesday Tea Dance

The financial position	ofthe charity at 31 December 2021	and corn paratives	forthe pnor period,
as more fully detailed	in the accounts, can be summarised	ss follows:-
		2021	2020
		9	9
Net idsficitlfsurplus		(7,269)	2,987
Unrestricted Revenue Funds svsilsbls forms general purposes ofihs cherty		26,636	33,905
TotslFunds		28,636	33,905

Statement ofFinanc	ial A	ctivities	for the yea	r ended 31	r ended 31	December 20	21
		Soap RN	Cunsnt year unrestricted Fuiiils	Current year Restricted Funds		Current year Endowment Funds	Current year Total Funds	Prior Year Total Funds
			2021	2021		2021	2021	2020
			E	E		E	E	8
Income 6Endowments	from:
Donations &Legacies Charitable aclivities		AI A2	12,073		4,635		4,635 12,073	15,369 13,019
Total income		A	12,073		4,635
Expenditure on:
Charitable activities		B2	19,342		4,835		23,977	25,401
Total expenditure		6	19,342		4,635		23,977	25,401
Net income for the year			(7,269)				(7269)	2987
Net income after transfers		A-B-C	(7,269)				(7,289)	2,987
Net movement in funds			(7,289)				(7,269)	2.987
Reconciliation offunds:-		E
Total funds brought forward			33,905				33,905	30,918
Total funds carried forward			26,636				26,636	33,905

required by paragrap	h	4.2	ofth	e SDRP	e SDRP
				Prior Yltsr		Prior Year	Prior Yssr	Prior Year
			Rlir	unl	1'cwd	Restricted	Endowment	Total Funds
					Funds	Funds	Funds
					2020 2	2020f	2020	2020 f
Income 8 Endowments	from:
Oonations& Legaoes			A1		10,712	4,657		15,369
Charitable activities			A2		13,019			13,019
Other trading acsvities			A3
Investments			A4
Omar			A5
Total income					23,731	4,557		28,388
Expenditure on:
Raising funds			81
Charitable activities			82		20,744	4,657		25,401
Other			83
Tax on surplus on ordinaty		activit	83
Other taxation			83
Total expenditure					20,744	4,657
Net gains on investments
Net income for the year					2,987			2,987
Transfers between funds
Net income after transfers					2,987			2,987
Net movement in funds					2,987			2,987
Reconciliation offunds:-			E
Total funds brought forward					30,918			30,918
Total funds cerned forward					33,905			33,905

						2021	2020
							6
Deficit forthe	year:-
Net excess of	income over expenditure	from operafions	before tsx			(11,904)	(1,670)
Realised gains	on disposals ofsocial investments which are programme				related
Income fr»m	operations befom taxin	tne statement	ofFinancier	Acti	vitae	(11,904)	(1,670)
Addi(deduct)	non income and expenditureitems:-
Grants for the acquisition offixed assets						4,635	4,657
Net Idovement	in funds before taxation					(7,260)	2,987
Funds generated in the year as shown		on Statement	ofFinancial	Activities			2,987

December 20	21 towards	fixed	assets f	or Charity use:-
					2021	2020
					f	E
Funds generated	in the year as	detailed	in the SOFA		(7,269)	2,987
Resources applied	on functional	fixed assets				(6,514)
Other applications	offunds
Net resources available to		fund charitable		activities

Movements in revenu	Movements in revenu	Movements in revenu	e and c	apital funds for	the year e	nded 31 Decem	ber 2021
Revenue accumulated			funds
				Unrestricted	Restricted	Endowment	Total	Last year
				Fttrttis	Furlds	Funds	Funds	Total Funds
				2021	2021	2021	2021	2020
				E	2	0	E	E
Accumulated	funds brought		forward	33,905			33,905	30,916
Recognised	gains and	losses before		(7,269)			(7,269)	2,967
Vansfera
				26,636			26636	33905
Closing revenue funds				26,636			26,636	33,905
Summary	of funds			unrestricted	RSStnstsd	Endowment	Total	Last Year
				snd	Funds	Funds	Funds	TotslFunds
				Designated ferlds
				2021	2021	2021	2021	2020
				E	0	E	E	0
Revenue accumulated		funds		26,636			26,636	33,905

							2021	2020
							5	5
fncome
Income from operesons							12,073	23,731
Invesbnent income
Gross income in	the year before	exceptional		items			12,073	23,731
Gross income in	the year including		exceptional		items		12,073	23,731
Expenditure
Charitable expenditure, exduding		depreciation		and	amor(isation		17,012	17,283
Depreciabon and	amoilisation						6,005	7,158
Governance casts							960	960
Realised losses	on disposels of	social investments			which are programme	related
Total expenditure in the year							23,977	25,401
Net expenditure	beFore tex in the financial			year			(11.904)	(1,670)
Tax on surplus on	ordinary aclivi5es
Net expenditure	after tex in the	financial year					(11,904)	(1,670)
Retained deficit	for the financial		year				(11,904)	(1,670)
All activities derive from continuing			operations

				SORP
			Nels	Ref		2021	2020
						E	6
Fixed assets				A
Tangible assets			9	A2		18,014	24,019
Current assets				B
O mors			10	82	1,497	30
Cash al bank	and in hand			84	19,0t!2	24,780
Total current	assets				20,579	24,810
Creditors: amounts one year		falling due within	11	Cl ~tt, 957		~(14,924
Net current	assets						9,886
The total net assets		ofthe charity				26,836	33,805
The total net assets		ofthe chariity are	funded	bythe funds of the		charity, as follows:-
Endowment	funds
Restricted funds
Unrestricted	Funds
Unreslncted	Revenue Funds		15	D3	26,836	33,905
						26,636	33,905
Designated	Funds
Total charuy	funds					26,636	33,905

The inmme and any essouated Crt Ard or other tax retund from a membemhip subsuipaon		received		by the charily in	by the charily in	by the charily in
the nature ofa gift, ra accounted for on the same basis as a donakon.
The income from a membership subsrnplion recetved by the charity whew Ihe subscription		purchases		ths right tc
services or benefrts rs recognised as income from chantable actwctss.
Palicies relating!n axpendifure an goods and services provided fothe chanfy.
Recognaion ofliabilities and expenditure
A liability, end Ihe related expenditure. is recognised when a hgal orconsuuctive obligakon		exists ass nmull of			a	psst
event and when rt is more IIKsly Ihan not that atransfer ofeconomic benefits mll be required		rn setdement, and when
the amount ot Ihe oblrgabon can be measured or reliably estimated. .
Liabilities arisin from fllture furler ng commrtmenls and corntructive obligabons, indlrctng performmtce				related grants,
where Ihe timing ortho smourlt ofIhe future experdnure required tosettle ths obligation are unm rlarrl, gwe lies					toa
provision in the accounts, which Is reviewed at Ihe accounung year end. The provision is increased to reflect arly increases In lieblllbes, and rs decreased by Ihe ublisatron of any provision within the period, snd reversed rf eny
provisron is no longer required. These movements are charged or credited to the respecbve		funds ard		accubes	lo
which the prousion relates.
Votrraleers
In emurdance with ths 60Rp, and in recognaon ofths driliculses in plaung a monetary value on the contribubon						from
volunteers, ths contnbubon ofvolunteers Is nol induaed within the income ofthe charity
However, the trustees value me significant contnbubon made to tha aclivibas ofthe charily	by unpaid		volunteers		and
this a dsscnbed more fugy in Notes.
Polieisa relaiing foaasefs, pshliifies and pnyviaions and ogler maftera.
fungible lixed aussie
Tangible dxsd assets are measured eitheir anginal cost value, or subsequent revaluabon,	or rl donated, es described
above cost value indudes all costs expended in bringiro ths asset Into rls rntendsd working		concrbon.
Dprenab n h*been proudad at Ihs follcwrng rates rn order to write offthe aarets to thdrr		anbupalsd		residual	value
over their estimated meful lives
Lsaseltold premises 3alterations 26 Ik feducrrtg bnlerlwr
plant and machrnery 26 and 33.3 %reduung balance
A m gut sr annual review ofthe likelihood olasset impairment is undertaKen

Deferred	Income - Restricted funds	Income - Restricted funds
Cofrwr( Year			Op	ning			necelv		d	Deferred
			Dereimla		Csm	prior	le»	reb	d	at years d
							IaIimr
					8			8			c
Sordo items under 81ODO				340		(170)					170
Sunder(and	City Coun»I			3,750		(937)					2,813
Sunder(end	Cily Counci SIS			7,235	(1,809)						5428
Empower Sunder(and				2,475		(619)					1,856
Total				13800	~(3535					10265
								2821			2820
									8		8
These deferrals are included		In creditors						10,265		13,800
Prior Year			Op	m9	nels	d	a	hea		Oererrea
			Dererral ~		II»	pn				tp	read
					i»a			In year
				8	s			a			4
Sundry items under 51000				510		(170)					340
Sunder(and	City Courml							3750			3,750
Sunderland	City Coun»I SIB			9,647	(2,412)						7,235
Empower Sunderland				330D		(825)					2,475
Total				13,457	~3,407)			3750		13,800
									202O		2e19
									f.		8
These deferram are included		In credilors						13,800		'l3,457

9	Tangible fixed assets
	Corrmu Ymir			Land and Bugdlngs	Plant 6 Machinery	Motor Vehicles	Total
	Coat
	At I January 2021 At 31December 2021			47,507 ~47 507	2,056 ~558		50,363
	Oepraciation
	At I January 2021 Charge formo year			24,689 5704	1,655 301		26,344 6,005
	At 31December 2021			303m	19se		32P49
	Het book value
	At 31December 2021			17114	900		18,014
	Al 31Decombor2020			221312	1,201		~2019
	Pflor Y637			Land and Buildlnga	Plant 5 Machinery	Molar Vehicles	Total
				f.
	Cost
	01 Januafy 2020			40,993	2,856		43849
	Additions			6514			6,514
	21 OecemoersO20			47,507	2,856		50,$I3
	Depreciation
	01 Jaljuarj 2020			17,933	1,253		19,166
	Cn*m f a y			6,759	4II2		7,155
	21 December 2020			bhssa	t,ass
	net book value
	31December 2020			22,818	I 201		24,019
	31 December 201S			~23 050	1,803
	At assets are used for dkrem chantabla		purposes
10	Debtors
						2021	2020
						5	5
	Prepayments and aenued Other debtors	income				1,437 60	30
						7407	30

11	Creditors: amounts falling due within ons year	Creditors: amounts falling due within ons year	Creditors: amounts falling due within ons year		2021 6	2020 9
	Trade creCitcrs				400	24
	Acciuals				1,292	1.100
	Deferred Income - neslncted	funds			10,265	13,000
					~tf 067	14,924
12	Income and Expenditure	account summary			2021	2020
					E	r.
	At I January 2021 surplus sacr lax Terthe year At 81Oecember 2021				29248 (11,904) ~fr 344	30918 (1,670) 29,24S
12	No related party transactions
	There were nctransacscns	with related parbes	in the year.
14	Particulars of how parlicular funds are		represented	by assets and liabilities

Redhouso 8 District Community	Redhouso 8 District Community	Redhouso 8 District Community	Redhouso 8 District Community	Redhouso 8 District Community	Redhouso 8 District Community	Redhouso 8 District Community	Redhouso 8 District Community	Redhouso 8 District Community	Redhouso 8 District Community	Redhouso 8 District Community	Redhouso 8 District Community	Redhouso 8 District Community	Redhouso 8 District Community	As	socfngon	socfngon	socfngon	socfngon
Delwledsnalyslsofincomeandsxpandit															rstortheyearendeesl					Deoe	ber2021 asreeulreabyth								sonp2010
17tlsmalysf0		is		classsilied					by canvantlonal							no mleml	desmiplion			end net		by	acdvfly.
lb	Donations,			Grants			and		Legawes
																		C	IY		C		Iv	C~W					pu		7
																													TWdF			d
																		2021				2021		2021						2020
																			e						2
	n e		w		I		gvemmwu							dphdbdl
	0 m d mCdyC																															Io,mg
																																10,000
																								C ty TmF			I		Fn V TulF R
																		F	d
																		2021				2021								1020
																			1												0
	C pnal grants f						0					I	d	p	bli	bodice
	8 wleranlslndwd					ulyl					0	01000											170		174								170
	swu dedcryc						dlsls																1,8m
	0 d d mcsy csun						I																		027
	Tool pebnc		smt				pnd			g		t											2,0WI		2,ms							s,lu2
	Agth g	Rlslnthepnoryearw										r	wmluwl
	caphal gmtts from						government						ann	pul 20		bodies. p	Y	nalysls
																		u F	I lorn d		R			7	IF			d
																		m20				2110		2C2R
	P ryat																						2,832		2,822
																					C R		ty blmo	C tw ThlF					P' TmF			Y d
																		F		d
																		Ttul				2021		2021							2020
																							2
	c pwls~shomn								p		bl	b du
	Ewpeuer	Sunaerlsnd																					010			0		IS
	Ped
	urh H			'mn				b			Smdwl												000
	Tcul private				s			pn		1	g		I*										1.710		1,710
	acth g omens	w		I Ih t f		0 n		Ymrw npublwl					d'	mulm -p'		7 ~b
																		Pd		7		Pd	7	Fn	v
																		0	wme		R		orwm	ThlF				d
																						le21		2020
	Pnor Year

Rodbouse	Rodbouse	Rodbouse	g	District	District	District	District	Community	Community	Community	Community	Community		Assoclagon	Assoclagon	Assoclagon
			my*is				fi	o		and		mmnmt				mfortheyearended31Demmber2021					as required		byth	00nP2015
																					c ly TuIF m			pn 1 TmF		d
																	F	d*	F	4*
																	2021		nit1			3031
																		0		s		R
memmrsarp				susscnptrons						e	0																712
Tolai		Donations,						Grants and Legacies
Total		Dohadohs,					Glshts			ahd		Legames					Al			4,m5		4,035				15,300
Allth		d	m				dplni		th		I		ly	7	7	uhrmmnm.			armed		rn	v
Prier		yern															F	d	F	d	Thdf
																	21m		2020			3030
																						s
Total		Donations,					Grants			and		Legacies					Al	N,712		4057		10,220
20 Income			from		charitable				acllvgles.						Trading Acti		Ses
C nmltyeer																	C 0	lp slum	C R	tr el 1m	C ty 7ulF		4	P 7 Todlu		h
																	n	4	F	4
																	2031		2021			3021			2020
																		3		4		3			3
Pnmanr			purpose			and		ancelary			eading
C	munay			greups			and s ual			dub								11,003				11,003				12,178
~	fHdl																	1,070
Tm	lp			nip		m			d			ll	oum		5			Ty,mt				12,0th				sbatll
21 Ttll					I			hmhl			mlm
																					C	1		P'	Y
																	F	4	F	d	TulF		4	Tom F		4
																	2021		2021			2021
																						4
Tnd				0			monadal															12,073				13,010
T I	In			hantable				anlrolee									A2	11073				12073				13010

22	Sxpendlture on heritable acdvigea	Sxpendlture on heritable acdvigea	Sxpendlture on heritable acdvigea	Sxpendlture on heritable acdvigea	-Direoi spending	-Direoi spending	-Direoi spending	-Direoi spending
	Cuftwit YMf								C	t! F~		C F	tl d		0 T	tl brF		S	Pd	7 rudf
										Ntl		1931					le21
										t			0				9
	Sundry Indudlng Refreshmenls Xmas Fair Set p Costs																28 S 500 8
	Tmri direct spendh g																528
23	Support coats forcharitabl	achvlties							c		uv	n c	Iud iw		c tr TNFM				Fn v Ttdnm
	C rrent ymr									A	S	F	d
										2031 4		3031 s					3031t
	Pru I*MSxpNISNI Rates snd water charges Ughlhesland power Cleaning and waste management										805 &309 4,310						NI5 4,ms 4210				1,870 4,310 s,aat
	Premises repair, renewals and		masaensnce								2,0M
	Pfocony w f8A										1,771						1,771				1,775
	Atanlo OIAitfw 0 oriIMd! Telephone, fax and internet Stabonery and hinting ibm ofequipmenl ITCosts										301 117 Iriao 80						3!Il 117 Iriae 00				2a 002 1,076
	Advergsng and markebng Sundry FOAsos Llcollcss &Penriits										124 55 159							134 50 159
	Profe loner f psldsoMvf~odm Other legal and p fessi						than Nesudh			ro	Nmmln										12a
	Flnenrial cael» Depreuabon lt Amomsabon	n lotal for the period									1,370		4.035								7,140
	Support costs before reasocsuon										tham		Sass
	Total support costs -Currant		Year								17,004		4,M5
	Theba» fsucml ri~mm			sulva			Ad	b d	M	Nrontulwa
	Prior YMf								pm		Y	p'	7		P		rVeer
										u	bnno	n	td	M		TodF		e
										F	a		F	s
										3030			N29
											9		8
	Finmc'al costs
	DspioCmb s AA sasboh	Ifi	toM	f	Ith8		p Acd				2,501		4,S57
	Support cents before reallocation										19,009
	Total pporl costs. P 'or Y		r								18,559
	Ri t f 0 onl ri NtIM				d	Is	dunabm		m		0	g sold