2023-03-31-accounts - Petersfield Community Association

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PETERSFIELD COMMUNITY ASSOCIATION

PETERSFIELD COMMUNITY ASSOCIATION

REGISTERED CHARITY NUMBER 1179587

ACCOUNTS and TRUSTEES REPORT

FOR THE YEAR ENDED 31 MARCH 2023

PETERSFIELD COMMUNITY ASSOCIATION REGISTERED CHARITY NUMBER 1179587

ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023

Page CHARITY INFORMATION……………………………………………………………………………………………………………………3 TRUSTEES ANNUAL REPORT ........................................................................................................... .4 INDEPENDENT EXAMINERS REPORT ............................................................................................... 10 STATEMENT OF FINANCIAL ACTIVITIES………………………………………………………………………………………11-12 BALANCE SHEET ............................................................................................................................ 13 NOTES TO THE ACCOUNTS ........................................................................................................ 14-17 DEPARTMENTAL ANALYSES ...................................................................................................... 18-21

Page 2 of 21

PETERSFIELD COMMUNITY ASSOCIATION

CHARITY INFORMATION

Trustees: Mrs E (Liz) Moss – Chair Mr Mike Park – Buildings Manager Mrs Lyndsey Gilbey Mrs Gill Jolly Ms Liz Payze Mr Roger Pendell Mr Colin Smith (Rtd 5.5.22) Mr Laurie Redstone – Temp Treasurer May Mr Bill Organ Mr John Edwards Mrs Emma Cordingley (Rtd 27.1.23) Mr Luc Blais (4.11.22) – Treasurer Charity Number: 1179587 Principal Office: Petersfield Community Association The Centre Love lane Petersfield Hampshire GU31 4BW Independent Examiner: Mr G R Beer MA (Cantab) FCA 4, Chilgrove House, Marden Way Petersfield Hampshire GU31 4PU Bankers: Natwest Bank 38 High Street Alton Hants GU34 1BF

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PETERSFIELD COMMUNITY ASSOCIATION

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT

Petersfield Community Association has existed as a charity since 25/5/71.

In 2018 the Charitable Trust (301916) was changed to a Charitable Incorporated Organisation (CIO) and given a new charity number 1179587

A committee of trustees was set up under a foundation constitution. Trustees elect all officers. The dayto-day management is delegated to a part-time manager.

The named Officers of the Association together with the Centre Manager form a Senior Management Team (SMT), which usually meets when matters arise that cannot wait until a full committee meeting is convened.

Trustee Management meetings occurred on 5 May, 5 August, 4 November 2022 and 27 January 2023.

Outside representatives were Cllr B Bentley, East Hants District Town Council, Cllr J Deane, Petersfield Town Council.

The AGM was held on 23 September 2022.

Objectives (public benefit)

The objectives of the Association, as laid out in the constitution are:

To promote the benefit of the inhabitants of Petersfield and the neighbourhood without distinction of sex, sexual orientation, race or of political, religious or other opinions, by associating together the said inhabitants 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 object of improving the conditions of life for the said inhabitants.

To maintain and manage the Community Centre in furtherance of these objects.

Activities

The rooms of the community centre are hired out to groups and clubs from Petersfield and the surrounding area, in accordance with the objectives.

Staff and Volunteers

The office (open weekday mornings) was staffed by a salaried manager and a total of 4 volunteers during the year. A caretaker and assistant caretakers were also employed for cleaning and some maintenance.

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PETERSFIELD COMMUNITY ASSOCIATION

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2023 (CONTINUED)

ACHIEVEMENTS AND PERFORMANCE

Usage of the centre 2022-2023

	2022-23	2021-22
No. of Bookings taken for year (4 roomsplus kitchen)	2798	2311

Number of Hirers of Rooms in Centre	2022-23	2021-22
Regular (most weekly or more, all at least monthly)	55	68
Occasional(less than monthly)	18	19
Casual (once only)	40	28
Total No. of hirers	113	115

Groups Using the Centre

Age Concern Lunch Club Japanese Book Club Alitex Junior Phoenix Ancient Order of Foresters Kindwell Ltd Art Life Kitbags Live On Balance Therapy Kowasabi Japanese Community School Barnardos Kumon Maths & English Bereavement Counselling Charity Liss Forest Ballet Beth Svarovska Pilates Little City UK Bicycle Buddies Little First Aid Company Bluebird Care Meritts Meadow Bobbie's Yoga Migrant Help Bowmen of Petersfield Milly Grace Pilates Bridge Practice Mini First Aid Broadway Park Monkey Music Co Dependents Anonymous NFS Mediation Create Pact Christmas Dinner Dementia Friendly Petersfield Papercraft Dog Training Society Petersfield & Area Liberal Democrats Draw with George Petersfield & District Angling Club Petersfield & District Beekeepers East Hants Conservative Association Association Fiddlesticks Music Petersfield & District Philatelic Society Friday Bridge Group Petersfield Academy of Dance Friends of Petersfield Heath Petersfield Bridge Club Friends of Petersfield Hospital Petersfield Climate Action Network Gaming Group Petersfield Conservative Association Gerald Pilkington First Aid Petersfield Jazz & Blues Green A Team Petersfield Lions Hampshire County Federation of WI Petersfield Mens Shed Hampshire Healthy Families Petersfield Music Festival Hidden Hearing Petersfield Photographic Society History Group Petersfield Ramblers Hope Church Petersfield Society of Special Needs

Petersfield Photographic Society Petersfield Stitchers Petersfield Womans Institute Philatelic Federation Phoenix Friends Pilates Groups Private booking - child's party x 10 Private booking - adult events x 3 Private Dance Practice Regent Street Antiques Restorative Yoga Sailors Linedanz Club Smokefree Hampshire Solent NHS Pulmonary Rehab Solent Stamps Stop Domestic Abuse Stroke Support Surrey Community Action Tai Chi Groups (x 2)

Tapestry Chorus The Arts Society The Square Strummers TJays Fun 4 All U3A (21 groups over the year) UnluckyAtMidnight Upholstery Watercolour Improvers Weight Watchers Women of This Town WWA Studios Young Farmers Clubs Zumbathon

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PETERSFIELD COMMUNITY ASSOCIATION

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2023 (CONTINUED)

CHAIR’S REPORT: 2022-2023

It has been a very good year since re-opening after Covid (which has had a lingering impact upon the centre). Most of our customers returned although a few groups had to close. New groups were welcomed and our hiring income has improved although it has yet to reach pre Covid levels.

Our new Treasurer is actively in seeking a better rate of interest for our reserves. There seems to be a problem for Trustees of a Community Association to get a rate equivalent to personal investors. Hopefully this will be resolved shortly. In the meantime, our finances are healthy and well managed.

The Exhibition room ceiling was replaced early in the new year and is a great success being on one level, clean and bright. The Centre is well maintained with painting and decorating being carried out regularly. A new cleaning machine was purchased, this is a highly efficient piece of kit and the floors look very good. We are frequently praised for the appearance of the Centre.

We have improved our emergency equipment by fitting an external defibrillator to the building. We are also grateful to Broadway Park for donating an emergency wheelchair.

Staff.

Our two temporary cleaners who job share have proved to be a success and will continue until Coco returns later this year. Richard continues to fulfil his role as caretaker and handyman, we are very lucky to have him and thank him for his work. He is responsible for the excellent appearance of the Centre.

Emma’s day to day running of the Centre is exemplary, her hard work and knowledge of all things Centre-based are much appreciated. It is her intention to reduce her hours by one half day which will give us an opportunity to train up a new deputy manager.

The volunteers are a valuable part of the Association, and help us run the Centre smoothly.

Committee Members.

We had to say goodbye to Emma Cordingley whose commitments elsewhere unfortunately meant she had to resign.

Colin Smith stepped down after many years of service, our grateful thanks to him. Luc Blais joined us as Treasurer, his financial experience is enormous and he has made a huge impact already.

The Vice chair’s role remains unfilled. Succession has been discussed as several members are coming to the end of their service in the next year or so and cannot be re-elected. We are starting a recruitment campaign and encouraging volunteers from our larger hiring groups.

Committee meeting and AGMs have occurred as normal and are well attended.

It is with pride and pleasure that I can say our Centre and its staff is well organised and run with great efficiency. The activities and accommodation offered are wide and varied and attract many people from the local community.

Page 6 of 21

PETERSFIELD COMMUNITY ASSOCIATION

MAINTENANCE OF PREMISES

Maintenance and improvements to the Centre and its land is the responsibility solely of the Petersfield Community Association and is carried out under the supervision of the House Manager, Mike Park, a member of the committee, along with the Centre Manager.

Comprehensive Risk Assessments and a Fire Risk Assessment of the building are carried out annually by the Manager under the supervision of the House Manager.

Minor day-to-day maintenance issues are handled by the Centre Manager and Caretaker.

In the year under report, the following repairs and improvements were carried out:

The building continues to need regular maintenance such as: Boilers servicing and repairs

Annual checks on Fire Alarm, fire equipment and emergency lighting – a new fire alarm panel was fitted. Annual checks on CCTV and security system Deep clean of carpets and flooring Annual hedge trimming

The roof on the main dome was replaced, as was the exhibition room ceiling.

An AED was fitted to the outside of the building (also for community use) and an emergency wheelchair provided.

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PETERSFIELD COMMUNITY ASSOCIATION TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2023 (CONTINUED)

FUND RAISING

The Association has no regular revenue support from any Local Government body. Occasional donations and legacies provide welcome assistance when they occur but cannot be considered a reliable source of income. The Association depends on raising the necessary funding to meet all the running expenses of the centre through hire charges and internal fundraising activities.

The Community Fair is organised by the Stroke Support Group and run jointly with us. Most money raised goes to them, although table hire and some donations also come to us.

EHDC Lottery Easy Fundraising Notes: Ink Cartridge Recycling 1. Clothes Bank forgot to send payment for year Books but it is coming shortly Community Fair 2. Amazon Smile has now stopped donations Gift Aid though Easy Fundraising also gives % of online Card Sales sales to us (if used) Amazon Smile 3. A Tesco grant of £500 was also a factor since Total people had to vote for us but is not included in chart

----- Start of picture text -----
Fund Raising 2022-23
Gift Aid, £30 Amazon Smile , £16
Card Sales, £40
Community Fair,
£140
EHDC Lottery, £735
Books, £599
Easy Fundraising,
Ink Cartridge
£106
Recycling, £58
----- End of picture text -----

----- Start of picture text -----
Total £1724
----- End of picture text -----

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PETERSFIELD COMMUNITY ASSOCIATION

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2023 (CONTINUED)

FINANCIAL REVIEW – LUC BLAIS

Overview

We have achieved a good financial year in 2022 - 2023. Our Total Income were still below the pre-covid levels at £65,400 compared to £80626 in 2019. Despite this lower revenue, our deficit was only £304 (before Unrestricted Funds), reflecting the tight financial control on expenditures. During the year, a thorough review of all financial and non-financial standard operating policies and procedures has been conducted. The conclusion is that they are complete, regularly updated and following the highest standards applicable to our organisation.

We really appreciate the support of the following organisations:

EHDC - grant of £1600 for an Automated External Defibrillator (AED) Tesco - grant towards a new commercial Hoover Southern Water - grant towards fuel costs U3A - grant towards the AED

And special thanks to our anonymous donor sending us £10 a month throughout the year.

Income

The main source of income is from hiring, where we achieved £56,734 (£47,028 last year LY) from our valued customers. We also received £4,105 in Grants and Other Income (£17,181 LY mainly due to the support received during covid). All other incomes were in line with the previous year.

Expenditure

Our expenditure totaled £65,703 (£47,430 LY). This large increase in expenses relates to major works completed during the year. We make sure our premises are kept in excellent condition and invested £36,058 towards roof repairs and refurbishing of the Exhibition room, using £20,757 of Restricted Funds reserves to mitigate the impact. Our salaries and wages were up by 8% to £30,472 (£28,212 LY) in line with the Civil Service pay scales.

Future Expenditure / Income

After 5 years without increasing the room rates, the Trustees have decided to increase them by 5%. This was deemed necessary to compensate for the large energy costs we are facing. We are still planning additional major works for the roof, in future years, expected at around £50,000. We have sufficient reserves to fund this over the years to come.

Staff Pensions

The centre continues to make the necessary contributions.

Reserves

The Association is privileged to have Unrestricted Funds of £132,354 and to be the owner of the land and premises which should ensure its long-term stability.

Independent Examiner

We are grateful for the excellent services from Mr GR Beer, our Chartered Accountant, who examined our accounts and certified that they are accurate.

Page 9 of 21

PETERSFIELD COMMUNITY ASSOCIATION

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2023 (CONTINUED)

Financial Review, Investment Policy and Reserves

Reserves Policy

Unrestricted funds are needed:

a. To provide funds which can be designated to specific projects to enable these projects to be undertaken at short notice and
b. To cover administration fund-raising and support costs without which the charity could not function.

The trustees consider it prudent that unrestricted reserves should be sufficient:

a. To cover one year’s administration, fund-raising and support costs;
b. To provide a pool equal to 10% of the average charitable expenditure over the preceding years from which funds can be designated to specific projects.

Statement of trustees’ responsibilities

The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with the applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales require the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the income resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

Select suitable accounting policies and then apply them consistently;
Observe the methods and principles of the Charities SORP;
Make judgements and estimates that are reasonable and prudent;
State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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.

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PETERSFIELD COMMUNITY ASSOCIATION INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES ON THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023

I report to the trustees on my examination of the accounts of Petersfield Community Association for the year ended 31 March 2023.

Responsibilities and Basis of Report

As the trustees of the Charity you are responsible for the preparation of the accounts in accordance with the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)b of the 2011 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:

1.accounting records were not kept in respect of the Charity as required by section 130 of the Act; or

2 the accounts do not accord with those records; or

3.the accounts 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 accounts to be reached.

G R Beer MA FCA 4, Chilgrove House Marden Way Petersfield, Hampshire GU31 4PU 2023

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PETERSFIELD COMMUNITY ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023

2023………………………………………………………………. 2022…………………………………………………………….

Note Incoming Resources Hiring Storage Vending Fund Raising Grants and other Income Interest Legacy & Donations Damage Account Total resources incoming Resources Expended Vending Fund Raising M & R Internal M & R External Projects Licences & Subscriptions Salaries & Wages Overheads Total resources expended	Unrestricted Funds £ 56,734 1,790 557 1,724 2,505 120 309 61 63,800 886 0 5,004 1,368 15,301 599 30,472 10,474 64,104	Restricted Funds £ 0 0 0 0 1,600 0 0 0 1,600 0 0 1,599 0 20,757 0 0 0 22,356	Endowment Fund £ 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0	Totals 2023 £ 56,734 1,790 557 1,724 4,105 120 309 61 65,400 886 0 6,603 1,368 36,058 599 30,472 10,474 86,460	Unrestricted Funds £ 47,028 1,582 251 1,721 17,181 11 528 80 68,382 322 0 4,237 1,324 995 2,019 28,212 10,321 47,430	Restricted Funds £ 0 0 0 0 5,500 0 6,257 0 11,757 0 0 2,158 0 0 0 0 0 2,158	Endowment Fund £ 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0	Totals 2022 £ 47,028 1,582 251 1,721 22,681 11 6,785 80
								80,139
								322 0 6,395 1,324 995 2,019 28,212 10,321
								49,588

PETERSFIELD COMMUNITY ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023 (Continued)

		2003 ---------------------------------------------------------------------------	2003 ---------------------------------------------------------------------------	2003 ---------------------------------------------------------------------------	2003 ---------------------------------------------------------------------------	2002…………………………………………………………………………………….	2002…………………………………………………………………………………….	2002…………………………………………………………………………………….	2002…………………………………………………………………………………….
		Unrestricted	Restricted	Endowment	Totals	Unrestricted	Restricted	Endowment	Totals
	Note	Funds	Funds	Fund	2023	Funds	Funds	Fund	2022
		£	£	£	£	£	£	£	£
Net Incoming resources /		(304)	(20756)	0	(21,060)	20,952	9,599	0	30,551
(resources expended)
Transfer between funds		1	(1)	0	0	(11,158)	11,158	0	0
Funds brought forward at 1		132,657	20,757	1,253,385	1,406,799	122,863	0	1,253,385	1,376,248
April 2022
Funds carried forward at 31 March 2023		£132,354	0	£1,253,385	£1,385,739	£132,657	20,757	£1,253,385	£1,406,799

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PETERSFIELD COMMUNITY ASSOCIATION

BALANCE SHEET

AS AT 31 MARCH 2023 Note Fixed Assets Tangible Assets 2 Investments – NS&I Total Fixed Assets Current Assets Debtors and prepayments Petty Cash NatWest Current Account Total Current Assets CreditorsAmounts falling due within one year 9 Net Current Assets Net Assets The Funds of the Charity: Unrestricted Funds 8 Restricted Funds Endowment Fund 8 Total Charity Funds	2023…………………………………………………………………………………….. Unrestricted Funds £ Restricted Funds £ Endowment Fund £ Totals 2023 £ 0 0 1,253,385 1,253,385 129,032 0 0 129,032 129,032 0 1,253,385 1,382,417 973 0 0 973 95 0 0 95 4,871 0 0 4,871 5,939 0 0 5,939 (2,617) 0 0 (2,617) 3,322 0 0 3,322 £132,354 0 £1,253,385 £1,385,739 132,354 0 0 132,354 0 0 0 0 0 0 1,253,385 1,253,385 £132,354 0 £1,253,385 £1,385,739	2022……………………………………………………………………………………. Unrestricted Funds £ Restricted Funds £ Endowment Fund £ Totals 2022 £ 0 0 1,253,385 1,253,385 118,155 20,757 0 138,912 118,155 20,757 1,253,385 1,392,297 1,868 0 0 1,868 272 0 0 272 16,190 0 0 16,190 18,330 0 0 18,330 (3,828) 0 0 (3,828) 14,502 0 0 14,502 £132,657 £20,757 £1,253,385 £1,406,799 132,657 0 0 132,657 0 20,757 0 20,757 0 0 1,253,385 1,253,385 £132,657 £20,757 £1,253,385 £1,406,799	2022……………………………………………………………………………………. Unrestricted Funds £ Restricted Funds £ Endowment Fund £ Totals 2022 £ 0 0 1,253,385 1,253,385 118,155 20,757 0 138,912 118,155 20,757 1,253,385 1,392,297 1,868 0 0 1,868 272 0 0 272 16,190 0 0 16,190 18,330 0 0 18,330 (3,828) 0 0 (3,828) 14,502 0 0 14,502 £132,657 £20,757 £1,253,385 £1,406,799 132,657 0 0 132,657 0 20,757 0 20,757 0 0 1,253,385 1,253,385 £132,657 £20,757 £1,253,385 £1,406,799
			1,392,297
			1,868 272 16,190
			18,330 (3,828)
			14,502
			£1,406,799
			132,657 20,757 1,253,385
			£1,406,799

We approve the attached accounts and confirm that we have made available all relevant records and information for their preparation.

Mrs E. Moss - Chairman …………………………………….. 2023 Mr L.Blais – Treasurer …………………………………….. 2023

The notes on pages 14 to 17 form part of these accounts.

Page 14 of 21

PETERSFIELD COMMUNITY ASSOCIATION

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023

1.Accounting Policies

(a) Basis of preparation and assessment of going concern

The financial statements have been prepared in accordance with the Statement of Recommended Practice (SORP):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) issued on 16 July 2014 and the Charities Act 2011.

The financial statements have been prepared under the historical cost convention. The financial statements include all transactions, assets and liabilities for which the charity is responsible in law.

The charity constitutes a public benefit entity as defined by FRS 102

The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern.

(b)Reconciliation with previous Generally Accepted Accounting Practice

In preparing the accounts, the trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 a restatement of comparative items was needed. No restatements were required.

(c)Income Recognition

All income and donations are recognized when received. Tax refunds are recognized when the incoming resource to which they relate is received. Grants and legacies are accounted for when the charity is legally entitled to the amounts due. Dividends are accounted for when receivable, interest is accrued. All other income is recognized when it is receivable. All incoming resources are accounted for gross.

( d ) Expenditure Recognition

Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the charity. All other expenditure is generally recognized when it is incurred and is accounted for gross.

PETERSFIELD COMMUNITY ASSOCIATION

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023 (Continued)

(e)Tangible Fixed Assets

The Freehold Property being The Centre in Love Lane, Petersfield and adjoining land was transferred at nil cost from PCA Land Trustees. The Trustees had revalued The Centre at its insurance value in 2020 and it is now included as an Endowment Fund in the Balance Sheet. The land adjoining The Centre has not been revalued as a value for it has been unobtainable.

The Trustees consider that as The Centre property and adjoining land has a high residual value there is no need to charge depreciation on it in the year. This position will be reviewed at each year end in future.

(f))Pensions

The Charity has registered with NEST and employees have joined the defined contribution “money purchase” scheme and the charity’s contributions are shown in Note 3.

2. Tangible Assets

Cost or estimated cost at 1 April 2022 Addition Revaluation At 31 March 2023 Accumulated depreciation at 1 April 2022 Charge for the year At 31 March 2023 Net book value at 31 March 2023 Net book value at 31 March 2022	Freehold Property £ 1,253,385 0 0
	1,253,385
	0 0
	0
	£1,253,385
	£1,253,385

3. Taxation

The Trust is a registered charity and accordingly is exempt from taxation on its income and gains where they are applied for charitable purposes.

Page 16 of 21

PETERSFIELD COMMUNITY ASSOCIATION

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023 (Continued)

4.Analysis of employee costs

Salaries Staff Pension costs Social Security Costs Total	2023 £ 30,220 252 0 £30,472	2022 £ 27,994 218 0
		£28,212

No employee received emoluments of over £60,000 during the year (2022 – nil). Average number employees for the year was 4 (2022 - 4).

Average number of full-time equivalent employees for the year was 2 (2022 – 2).

5.Legal and Professional costs

al and Professional costs
	2023	2022
	£	£
Independent Examiner’s Fees	400	400
Licenses	212	1,710

6.Donated Services

The trustees receive no remuneration for their services.

7.Commitments

The trustees have not committed to or authorized a capital purchase at the year end. (2022- nil)

8.Analysis of Fund Assets and Liabilities

lysis of Fund Assets and Liabilities
Tangible Fixed Assets Fixed Asset Investment Current Assets Current Liabilities	Unrestricted Funds £ 0 129,032 5,939 (2,617) £132,354	Restricted Funds £ 0 0 0 0 £0	Expendable Endowment Fund £ 1,253,385 0 0 0 £1,253,385	Total £ 1,253,385 129,032 5,939 (2,617)
				£1,385,739

The unrestricted funds of the charity may be applied for any charitable purpose at the discretion of the trustees.

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PETERSFIELD COMMUNITY ASSOCIATION

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023(Continued)

9.Creditors: Amounts falling due within one year.

ditors:Amounts falling due within one year.
Trade Creditors Key Money Advance Bookings Accruals	2023 £ 55 920 338 1,304 £2,617	2022 £ 980 905 714 1,229
		£3,828

Page 18 of 21

PETERSFIELD COMMUNITY ASSOCIATION

DEPARTMENTAL ANALYSES FOR THE YEAR ENDED 31 MARCH 2023 Hiring Main Hall Community Hire Main Hall Business Hire Club Room Community Hire Club Room Business Hire Committee Room Community Hire Committee Room Business Hire Exhibition Room Community Hire Exhibition Room Business Hire Kitchen Hire Fund Raising East Hampshire Lottery Easy Fund Raising Eco Recycle Inkjet Recycle Amazon Smile Card Sales Books Community Fair Gift Aid Income Less: Fund Raising expenses Grants and other Income Furlough Grant EHDC Retail and Leisure Grant EHDC Lockdown Grant EHDC Community Grant Southern Water Grant Tesco Community Fund Petersfield Town Council Grant Equipment Hire Photocopying and Telephone Cancellations Wayleave PAT Test Donations Sanitary Vending Machine Sound System	2023 £ 8,365 11,252 6,473 4,815 4,704 1,674 12,093 5,232 2,126 £56,734 735 106 0 58 16 40 599 140 30 1,724 (0) £1,724 0 1,600 0 218 1,000 500 0 309 23 10 265 0 0 180 4,105	2022 £ 5,802 12,635 4,223 5,169 2,791 1,372 9,059 4,348 1,629
		£47,028
		959 149 94 12 8 0 446 0 53
		1,721 (0)
		£1,721
		2,382 9,167 8,000 0 0 0 1,500 264 26 10 1,260 8 4 60
		22,683

Page 19 of 21

PETERSFIELD COMMUNITY ASSOCIATION

DEPARTMENTAL ANALYSES FOR THE YEAR ENDED 31 MARCH 2023 (CONTINUED)

M & R Internal Health & Safety Window Cleaning Interior General Committee Room Maintenance Main Hall Maintenance Cleaning Materials Toilets Maintenance Boiler Maintenance Cannon Hygiene Electrical Legal Electrical Spares & General Equipment Specific Kitchen Expenses M & R External Exterior General Gardening Projects Toilets Redecoration Roof Repairs Suspended Ceiling Replacement	2023 £ 30 160 376 306 112 916 209 227 166 378 527 2,965 231 £6,603 0 1.368 £1,368 0 26,706 9,352 £36,058	2022 £ 84 64 1,069 0 0 426 152 1,271 156 922 9 2,177 65
		£6,395
		129 1,195
		£1,324
		995 0 0
		£995

Page 20 of 21

PETERSFIELD COMMUNITY ASSOCIATION

DEPARTMENTAL ANALYSES FOR THE YEAR ENDED 31 MARCH 2023 (CONTINUED)

2023 £ 350 980 1,226	2023 £ 14,632 1,710 8,720 4,358 122 678 252	2022 £ 258 1,968 1,471	2022 £ 13,512 1,470 8,048 4,136 86 742 218
	£30,472		£28,212
	212 387		1,710 309
	£599		£2,019
	2,556 727 843 5,631 718		3,697 819 942 4,431 432
72 (1) 656 0		72 66 599 82 24 413 0 382 39 49 35 1,842 1,877 712 79 400 (200) 153
1 447 8 35 83 57 212
2,493 1.936 1,202
154 400 11 153

	£10,475		£10,321

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