## **CAPEL COMMUNITY ASSOCIATION** 

**(Registered Charity No. 1179661)** 

**REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2022** 



**CAPEL COMMUNITY ASSOCIATION** 

**CONTENTS** 

||**Page**|
|---|---|
|**Report of the Trustees**|2 - 4|
|**Independent Examiner’s Report**|5|
|**Statement of Financial Activities**|6|
|**Balance Sheet**|7|
|**Accounting Policies**|8 - 9|
|**Notes to the Accounts**|10 - 12|



1 



**CAPEL COMMUNITY ASSOCIATION** 

**REPORT OF THE TRUSTEES** 

The Trustees present their report for the year ended 31 August 2022. 

## **Principal Address** 

Capel Village Hall Falmouth Place Five Oak Green Tonbridge TN12 6RD 

## **Structure, governance and management** 

## _**Constitution**_ 

Capel Community Association (the ‘Charity’) is a registered charity, registration number 1179661. 

The Charity was established as a Charitable Incorporated Organisation (CIO) under a Constitution adopted on 27 December 2018.  The Constitution defines the Charity’s objects and powers. The Trustees are appointed by the Members or by Trustees in accordance with the Constitution. 

The Trustees who served during the year and up to the date of signature of the financial statements were: 

P J Darbyshire S Hebborn A Smith (Appointed 6[th] February 2023) R C Teacher D J Young (Appointed 6[th] February 2023) H Cleminson (Appointed 6[th] February 2023) G W Hardwick (Appointed 6[th] February 2023) J Corcoran (Appointed 6[th] February 2023) H Patterson (Appointed 6[th] February 2023) 

## _**Organisation of the Charity**_ 

The Charity is under the control and management of its trustees who have overall oversight of the charity. Volunteers deal with day-to-day matters, attend committee meetings, liaise with and report to Trustees. 

## **Objectives and Activities** 

Under the Charity’s Constitution, the objects of the Charity are: 

- To further or benefit the residents of the Parish of Capel and the neighbourhood without distinction of sex, sexual orientation, race or of political, religious or other opinions by associating together the said residents and their voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation leisure time occupation with the objective of improving the conditions of life for the residents. To enhance the development and education of children under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups. 

- In furtherance to these objects but not otherwise, the trustees shall have the power: To establish or secure a village hall 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 the furtherance of the above objectives. Nothing in this constitution shall authorise an application of the property of the CIO for the purposes which are not charitable. 

In planning the activities of the Charity, in particular setting the fees for hire of the Village Hall and attendance by local children at Pre School, the Trustees have considered the Charity Commissioners guidance on public benefit and specifically the guidance on the charging of fees.  There are regular reviews of the fees charged and works to ensure the Hall facilities are available at an affordable price to the residents of the Parish in accordance with the object of the Charity. 

2 



**CAPEL COMMUNITY ASSOCIATION** 

**REPORT OF THE TRUSTEES** 

## **Review of the period** 

As the Covid restrictions eased, we continued working to make the Hall facilities available to Pre School and other hirers. We assisted hirers in returning to normal hiring as quickly as possible. Bookings rose, as can be seen from the accounts. Risk assessments continued using updated Covid Government Guidance; recommendations were enacted upon promptly. During Summer, some hirers used the Hall's external areas for meetings 

. Pre School continued its recovery from the Pandemic. One of the longest serving members of staff retired during the year and a new member of staff was recruited from the community. In line with other local Pre Schools, the Pre School began admitting children from the age of 2 years old and upwards. 

In the two years prior to Covid the Hall had undergone decoration and major refurbishments, no further nonemergency works were carried out during the year 

## **Future plans** 

Though we recovered from the difficulties caused by Covid we will continue to monitor and comply with all Government Covid Guidance.  We continue to ensure the Hall and facilities meet requirements both now and in future, and keep hire costs affordable for our community. 

## **Financial Report for the year** 

## _**Results for the year**_ 

A summary of the year’s results is given on page 5 of the financial statements. 

The deficit recorded for the year of £6,198 (deficit £17,368 - 2021), comprised a deficit of £800 (deficit £2,973 – 2021) of unrestricted funds and a deficit of £5,398 (deficit £14,395 - 2021) on restricted reserves.  The deficit on restricted reserves relates to Pre School. A transfer was made from the restricted reserves to general reserves of £8,749 to reflect Pre School’s use of the Village Hall’s facilities. 

## **Reserves policy** 

The Charity requires reserves to protect its current activities, in order to allow the Trustees to meet their dayto-day responsibilities and to ensure that it continues to operate as a going concern. To secure the future of the hall the Trustees’ designate part of the general funds to a reserve: The Building Fund, which comprises monies designated for major work required for Hall maintenance or improvement, whether planned or unexpected in nature. 

Reserves comprise: 

- Unrestricted General funds, which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and are maintained at a level which the Trustees consider necessary. 

- Designated funds comprise of monies set aside out of unrestricted general funds for specific future hall purposes or projects. 

- Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.  Pre School is part of the Capel Community Association charity. The Pre School funds, which comprise the surplus on grants received and fees paid, constitute a restricted fund within the Charity. 

3 



## 

## 




**CAPEL COMMUNITY ASSOCIATION** 

**REPORT OF THE ACCOUNTANT** 

## **Independent Examiner’s Report to the Trustees of Capel Community Association** 

I report to the trustees on my examination of the accounts of the Charity for the year ended 31 August 2021, which are set out on pages 6 to 12. 

## **Respective responsibilities of Trustees and Examiner** 

The Charity's trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (the ‘Act’). The Charity's trustees consider that an audit is not required for this year under section 144(2) of the Act and that an independent examination is needed. 

It is my responsibility to: 

- examine the accounts under section 145 of the 2011 Act; 

- 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 

- 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** 

I have completed my examination.  I confirm that no material matters have come to my attention in connection with the examination giving me reasonable cause to believe that in any material respect: 

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

- • the accounts do not accord with those; or 

- 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 respect in order to enable a proper understanding of the accounts to be reached. 


Mark Wildi Chartered Accountant Orchard Brook Five Oak Green Road Tonbridge TN12 6TJ 

**Date:  9 July 2023** 

5 



**CAPEL COMMUNITY ASSOCIATION** 

## **STATEMENT OF FINANCIAL ACTIVITIES (incorporating  income and expenditure account) For the Year Ended 31 August 2022** 

|||||**Total**|**_Total_**|
|---|---|---|---|---|---|
|||**Unrestricted**|**Restricted**|**Funds**|**_Funds_**|
||**Notes**|**Fund**|**Funds**|**2022**|**_2021_**|
|||**£**|**£**|**£**|**_£_**|
|**Incoming resources**||||||
|**Income from:**||||||
|Donations, legacies and similar|1|511|518|1,029|_8,909_|
|incoming resources||||||
|Letting receipts and rents||9,752|-|9,752|_3,385_|
|Pre-school fees receivable||-|118,817|118,817|_93,354_|
|Investment Income||33|2|35|_259_|
|||________|________|________|__________|
|**Total Income**||10,296|119,337|129,633|_105,907_|
|||________|________|________|__________|
|**Resources expended**||||||
|**Expenditure on charitable activities:**||||||
|Letting expenses|2|429|-|429|_-_|
|Premises costs|3|11,499|46|11,545|_8,509_|
|Staff costs|4|7,289|110,574|117,863|_109,022_|
|Activity costs||-|2,658|2,658|_2,139_|
|Management and administration|5|628|2,708|3,336|_3,605_|
|||________|________|________|__________|
|**Total Expenditure**||19,845|115,986|135,831|_123,275_|
|||________|________|________|__________|
|**Net (expenditure) income before**<br>**transfers**||(9,549)|3,351|(6,198)|_(17,368)_|
|Transfers between funds||8,749|(8,749)|-|_-_|
|||________|________|________|__________|
|**Net income and net movement in**<br>**funds**||(800)|(5,398)|(6,198)|_(17,368)_|
|**Reconciliation of funds**||||||
|Total funds brought forward at<br>1 September 2021||_91,529_|_30,049_|_121,578_|_138,946_|
|||________|________|________|__________|
|**Total funds carried forward**||£90,729|£24,651|£115,380|_£121,578_|
|**at 31 August 2022**||________|________|________|__________|



All recognised gains and losses are included in the above statement of financial activities. All of the charity’s activities derived from continuing operations during the above two financial periods. 

The Accounting Policies and Notes on pages 7 to 10 form part of these Accounts. 

6 



||Notes|2022<br>€|2422<br>€|2021<br>t|2021t|
|---|---|---|---|---|---|
|FixedAssets|7||141||329|
|Tangible fixedassets||||||
|Current Assets||||||
|Debtors||6,749||4,735||
|Cashatbankandin hand||110,414||131,961||
|||117,163||136,696||
|Creditors:Amounts fallingdue||||||
|withinoneyear||(1,924)||(15,447)||
|NetCurrent Assets|||t -t ?<br>n.n,n<br>'lfc,z$v||121,249|
|Total net assets|||115,380||121,578|
|Thefundsofthecharity|i2|||||
|Restrictedfunds|10||24,651||30,049|
|Unrestrictedfunds||||||
|Designatedfunds<br>Generalfunds|11||71,000<br>19,729||71,000<br>20,529|
||||115,380||121,578|





**CAPEL COMMUNITY ASSOCIATION** 

**STATEMENT OF TRUSTEES' RESPONSIBILITES AND ACCOUNTING POLICIES** 

## **Accounting Policies** 

## **Basis of Accounting** 

The Accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant accounting policies below or the notes to these accounts. 

The accounts have been prepared and 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) issued on 16 July 2014 and with the Charities Act 2011. 

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

## **Critical accounting estimates and areas of judgement** 

Preparation of the accounts requires the trustees and management to make significant judgements and estimates. The items in the accounts where these judgements and estimates have been made include: 

- the useful economic lives attributed to tangible fixed assets used to determine the annual depreciation charge; 

- the assumptions adopted in determining the value of any designations required from the charity’s general unrestricted funds 

## **Assessment of going concern** 

The trustees have assessed whether the use of the going concern assumption is appropriate in preparing these accounts, in respect to a period of one year from the date of approval of these accounts. The trustees have concluded that there are no material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. 

The specific accounting policies adopted are set out below. 

## **Fund accounting** 

- Unrestricted General funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity. The Trustees consider that general funds should be maintained to cover approximately six months expenditure. 

- Designated funds comprise monies set aside out of unrestricted general funds specific future purposes or projects. 

- Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal. 

## **Incoming Resources** 

Grants and other similar income are credited to the Statement of Financial Activities in the period to which it relates. Donations, legacies and similar incoming resources represents that given by individuals, corporations and other charitable organisations. Such income is credited to the Statement of Financial Activities in the year in which it is received. Investment income, representing interest, is credited to the Statement of Financial Activities when received. Volunteer time is not recognised. 

8 



**CAPEL COMMUNITY ASSOCIATION** 

**STATEMENT OF TRUSTEES' RESPONSIBILITES AND ACCOUNTING POLICIES** 

## **Accounting Policies (continued)** 

## **Debtors** 

Debtors are measures on initial recognition at settlement amount after any discounts or amounts advanced by the charity. Subsequently they are measured at the cash or other consideration expected to be received. 

## **Resources Expended** 

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes VAT and is reported as part of the expenditure to which it relates. 

## **Liability recognition** 

Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measures with reasonable certainty. 

## **Fixed assets** 

Fixed assets are stated at cost less accumulated depreciation. The costs of minor additions are not capitalised. Depreciation is provided at rates calculated to write off the cost of each asset over its expected useful life.  The following rates have been adopted: 

- Furniture and outside play area – 10% (straight line) 

- Computer Equipment – 20% (straight line) 

9 



## **CAPEL COMMUNITY ASSOCIATION NOTES TO THE ACCOUNTS Year ended 31 August 2022** 

|**1.**|**Donations, legacies and similar incoming resources**|||
|---|---|---|---|
|||**Total**<br>|**_Total_**|
|||**2022**|**_2021_**|
|||**£**|**_£_**|
||100 Club funds|490|_560_|
||Donations|539|_398_|
||Grants|-|_7,951_|
|||________|__________|
|||1,029|_8,909_|
|||________|__________|
|**2.**|**Letting expenses**|||
|||**Total**<br>|**_Total_**|
|||**2022**|**_2021_**|
|||**£**|**_£_**|
||Licences|429|-|
|||________|________|
|||429|-|
|||________|________|
|**3.**|**Premises costs**|||
|||**Total**|**_Total_**|
|||**2022**|**_2021_**|
|||**£**|**_£_**|
||Rent|1|_1_|
||Utilities|4,733|_3,275_|
||Cleaning|588|_436_|
||Insurance|1,328|_1,328_|
||Repairs and maintenance|4,895|_3,469_|
|||________|________|
|||11,545|_8,509_|
|||________|________|
|**4.**|**Staff costs**|||
||||**_Total_**|
|||**Total**||
|||**2022**|**_2021_**|
|||**£**|**_£_**|
||Gross salaries|114,124|_105,706_|
||Social security costs|1,676|_1,371_|
||Other staff costs|2,063|_1,945_|
|||________|________|
|||117,863|_109,022_|
|||________|________|



10 



**NOTES TO THE ACCOUNTS Year ended 31 August 2022** 

## **CAPEL COMMUNITY ASSOCIATION** 

## **5. Management and Administration of the Charity** 

|**Management and Administration of the Charity**|||
|---|---|---|
||**Total**|**_Total_**|
||**2022**|**_2021_**|
||**£**|**_£_**|
|Telephone and fax|218|_267_|
|Bad debts|_(25)_|**_-_**|
|Computer costs|495|_63_|
|Office equipment depreciation|188|_539_|
|Subscriptions|194|_192_|
|Sundry expenses|1,118|_1,222_|
|Printing, postage and stationery|784|_975_|
|General insurance|364|_347_|
||________|__________|
||3,336|_3,605_|
||________|__________|



**6. Trustees’ Remuneration** No Trustee received any remuneration in connection with their duties as trustees during the year to 31 August 2022, (2021: £nil). 

## **7. Tangible Fixed Assets Cost** 

|**7.**|**Tangible Fixed Assets**|||||
|---|---|---|---|---|---|
||**Cost**|**Outside Play**|**Computer**|||
|||**Area/Furniture**|**Equipment**|**Total**||
||||||**£**|
||At 1 September 2021|_10,422_|_2,119_||_12,541_|
|||________|________|________||
||At 31 August 2022|10,422|2,119||12,541|
|||________|________|________||
||**Depreciation**|||||
||At 1 September 2021|_10,422_|_1,790_||_12,212_|
||Charge for the year|-|188||188|
|||________|________|________||
||At 31 August 2022|10,422|1,978||12,400|
|||________|________|________||
||**Net book value**|||||
||At 31 August 2022|-|141||141|
|||________|________|________||
||_At 31 August 2021_|-|_329_||_329_|
|||________|________|________||
|**8.**|**Debtors**|||||
||||**Total**||**_Total_**|
||||**2022**||**_2021_**|
||||**£**||**_£_**|
||Trade debtors – fees||5,742||_3,735_|
||Other debtors – Hall lettings/100 club||490||_560_|
||Prepayments and accrued income||517||_440_|
||||________|________||
||||6,749||_4,735_|
||||________|__________||



11 



## **CAPEL COMMUNITY ASSOCIATION                                      NOTES TO THE ACCOUNTS** 

**Year ended 31 August 2022** 

**9. Creditors:** Amounts falling due within one year 

|||||**Total**|**_Total_**|
|---|---|---|---|---|---|
|||||**2022**|**_2021_**|
|||||**£**|**_£_**|
||Other creditors|||1,254|_14,409_|
||Accruals and deferred income|||367|_311_|
||Social security and other taxes|||303|_727_|
|||||________|________|
|||||1,924|_15,447_|
|||||________|________|
|**10.**|**Restricted Fund**|||||
|||**Balance at**|**Incoming**|**Resources**|**Balance at**|
|||**1 Sept 2021**|**resources**|**expended**|**31 Aug 2022**|
|||**£**|**£**|**£**|**£**|
||Capel Pre-school|30,049|3,351|(8,749)|24,651|
|||__________|__________|__________|__________|
|**11.**|**Designated Fund**|||||
|||**Balance at**|**New**|**Released to**|**Balance**<br>**at**|
|||**1 Sept 2021**|**designation**|**General fund**|**31 Aug 2022**|
|||**£**|**£**|**£**|**£**|
||Building Fund|71,000|-|-|71,000|
|||__________|__________|__________|__________|



The Building Fund comprises monies designated for major work required in respect of the maintenance or improvement of the Hall, whether planned or unexpected in nature. 

## **12. Analysis of Total Funds** 

|**Analysis of Total Funds**|||||
|---|---|---|---|---|
||**Fixed**<br>|**Current**|**Current**|**Total**|
||**Assets**<br>|**Assets**|**Liabilities**<br>|**2022**|
||**£**|**£**|**£**|**£**|
|**2022:**|||||
|Restricted fund|141|26,488|(1,978)|24,651|
|Designated|-|71,000|-|71,000|
|General fund|-|19,675|54|19,729|
||________|________|________|________|
||141|117,163|(1,924)|115,380|
||________|________|________|________|
||**_£_**|**_£_**|**_£_**|**_£_**|
|**_2021:_**|||||
|_Restricted fund_|_329_|_45,683_|_(15,963)_|_30,049_|
|_Designated_|_-_|_71,000_|_-_|_71,000_|
|_General_|_-_|_20,013_|_516_|_20,529_|
||__________|__________|__________|__________|
||_329_|_136,696_|_(15,447)_|_121,578_|
||__________|__________|__________|__________|



12