**Registered number: 1106461 Charity number: 1180261**
## **Whitehill & Bordon Community Trust**
**(A company limited by guarantee)**
**Unaudited**
**Trustees' report and financial statements**
**for the year ended 31 October 2022**
**Whitehill & Bordon Community Trust**
**(A company limited by guarantee)**
## **Contents**
||Page|
|---|---|
|**Reference and administrative details of the charity and its trustees**|1|
|**Trustees' report**|2-5|
|**Independent examiner's report**|6|
|**Statement of financial activities**|7|
|**Balance sheet**|8|
|**Statement of cash flows**|9|
|**Notes to the financial statements**|10 - 16|
**Whitehill & Bordon Community Trust**
## **(A company limited by guarantee)**
## **Reference and administrative details of the charity, its trustees and advisers for the year ended 31 October 2022**
## **Directors and Trustees**
Sarajane Bartlett (appointed 12 April 2022) Sarah Burch Gary Butler Julie Butler Anna Byra (appointed 12 May 2022, resigned 12 September 2022) James Child (resigned 12 May 2022) Mark Eastlake (appointed 12 April 2022) Matthew Evans (appointed 12 April 2022, resigned 24 June 2022) Emma Fyfield Reverend Iain Robertson (appointed 12 April 2022, resigned 20 July 2022) Christopher Taylor Stephen Thornton (appointed 26 April 2022, resigned 12 May 2022)
## **Company registered number**
11006461
## **Charity registered number**
1180261
## **Registered office**
Building 51E, Whitehill and Bordon Enterprise Park, Budds Lane, Bordon. GU35 0FJ
Page 1
**Whitehill & Bordon Community Trust**
## **(A company limited by guarantee)**
## **Trustees' report For the year ended 31 October 2022**
The Trustees present their annual report together with the financial statements of the charity for the 1 November 2021 to 31 October 2022. The Trustees confirm that the Annual Report and financial statements of the company comply with the current statutory requirements, the requirements of the company's governing document and the provisions of the Statement of Recommended Practice (SORP), 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 2015) as amended by Update Bulletin 1 (effective 1 January 2015).
Since the company qualifies as small under Section 383, the strategic report required of medium and large companies under The Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 is not required.
## **Objectives and Activities**
## **Policies and objectives**
The Whitehill & Bordon Community Trust is an organisation working in partnership with residents, local authorities and other community organisations to enhance the growing community. We will create and manage events and places for people that support active, healthy lifestyles promoting pride of place.
We do this by bringing people together to set the community’s vision for the town and through working in partnership with the Town and District Councils and the developers of the regeneration programme.
The Charity's Objects are specifically restricted to the following: -
- to relieve hardship for young people in the Area of Benefit by providing recreational and leisure time activities in the interest of social welfare and improving quality of life;
- to relieve hardship by providing assistance and advice through training, employment and enterprise opportunities for unemployed people and for those with financial or other charitable need in particular but not exclusively for young people in the Area of Benefit;
- to advance citizenship and community development by helping people living or working in the Area of Benefit develop the skills and ability to participate more fully in society;
- to relieve those in charitable need or for the public at large in the interests of social welfare and with the object of improving the condition of life of the said inhabitants by providing and managing facilities, activities and services for recreation and leisure purposes in order to improve health and wellbeing and social welfare;
- to further the participation in an understanding of arts, culture and heritage by providing and managing facilities, activities and services to improve education and quality of life; and
- to advance amateur sport by providing opportunities for sports and healthy lifestyle activities for public benefit.
- In the furtherance of the Objects the Charity shall at all times actively promote and take into consideration the principles of equality of opportunity.
Page 2
**Whitehill & Bordon Community Trust (A company limited by guarantee)**
## **Chairman’s Report Achievements and performance**
It is with great pleasure that I am writing my second report for the Whitehill & Bordon Community Trust Annual Report. We are a registered charity with the aim to ensure our local community is at the heart of everything we do.
The Community Trust was established in 2017 as part of the town regeneration and 5 years on now consists of mostly community members. The trustees share the same vision, to ensure that the best outcomes are delivered for everyone living and working in Whitehill & Bordon, working in partnership to promote a pride of place. To achieve this, we work hard alongside all existing community groups already in place to ensure we do not replicate but enhance what already happens in the town.
During the last year 2 of our trustees stepped down, and we look forward to recruiting new trustees from the community.
Café Hogmoor has had another fantastic year. The café employs a number of staff (all from the local community) with 2 nearing completion of their apprenticeships. The Café was also able to donate £55,000 profit to the Trust to assist us with our future projects and events and in supporting other local organisations and charities.
The Beehive continues to have regular use by the local organisations that hire it. During the summer months we hold a monthly craft fair which continues to increase in number of stalls attending regularly. The Reading Fairy is just one of the regular hirers of the space It is great having the toilet facilities and Café Hogmoor complimenting the Beehive and we plan to continue increasing its use.
Building 94 is our newest facility which is a provision for the local youth. Currently it is home to the local Scout group and Project 94 who operate a twice weekly youth club. The Trust has also supported Project 94 in their outreach work. We intend to continue providing activities from this venue to support the local youth.
The Trust continues to develop Honey Pin Orchard and Nut Tree Meadow (Pocket Parks) with added raised beds for local residents to use. Working closely with Whitehill Town Council installing signage and bins from the remaining funding received from Ministry of Housing, Communities & Local Government.
We continue to support the local food bank as they become in higher demand.
September saw the second Secrets of the Heath come to Hogmoor Inclosure and was such a success that there are already discussions taking place in collaboration with Southdown’s, Landtrust and Deadwater Valley Trust to bring it back again in September next year. This will become an annual event attracting 3000 visitors to the site.
In May we assisted and facilitated Charity Walk for Peace in Hogmoor Inclosure along with other managing partners of the Inclosure. A number of local charities took part in this event. Talks are already in place for the event next year.
We continue to attend regular meetings with all local groups and organisations to support them on their events and projects. We supported Whitehill & Bordon Regeneration Company at their summer event. We also plan to support them at their Christmas event providing a Santa and a grotto.
Throughout the year we work in collaboration with Abri and Whitehill Town Council to bring community gardens to the local community. This year the poly tunnel was added, allowing local schools and groups to grow vegetables or plants from seed which are all put to good use in the community including supplying the food bank.
I would like to thank all my fellow trustees and volunteers who support the Trust. I would like to offer special thanks to our staff for all the hard work they continue to do in supporting the Trust. I look forward to working with them all going forward as we continue to work alongside and support other local organisations and charities while continuing to bring a sense of pride for the community we serve.
Page 3
**Whitehill & Bordon Community Trust (A company limited by guarantee)**
## **Financial review**
## **a. Going concern**
After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements.
## **b. Reserves policy**
The Trustees will endeavour not to set aside funds unnecessarily. The Trustees have considered the level of reserves they wish to retain, appropriate to the charity’s needs. This is based on the charity’s size and the level of financial commitments held. The Trustees aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure.
## **Structure, governance and management**
## **a. Constitution**
The charity is registered as a charitable company limited by guarantee governed by its Memorandum and Articles of Association dated 5 September 2017.
The charity is constituted under a Memorandum of Association dated 5 September 2017 and is a registered charity number 1180261.
## **b. Method of appointment or election of Trustees**
For the purposes of the Companies Act 2006, the Board of Trustees is recognised as the Board of Directors of the company. The Trustees of the company through the year and to the date of signing the report are as shown on page 1
The Trustees may at any time co-opt any person duly qualified to be appointed as a Trustee to fill a vacancy in their number.
## **c. Risk management**
The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems, will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.
## **Trustees' responsibilities statement**
The Trustees (who are also directors of Whitehill & Bordon Community Trust for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards.
Company law requires the Trustees to prepare financial statements for each financial year. Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company 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 in the Charities SORP;
- make judgments and accounting estimates that are reasonable and prudent;
Page 4
Whlt8hlll & Bordon CommunltyTrust
{A eompany Ilmlt•d by guarante•l
state whether 8OicatAe UK Accounting Si8101[ have been foilty*trI. sutyertlo any mattrrial departures
di%losed aThJ exp18ined in the fin8nc4al statements:
pr¥pare the finanual ststements on the oosng f>)Ictrm bass unless it is inapKYopTiale lo presum• thatthe
ehariiatle company will continue oFeratsOn.
The Twvslees arn rgsp)nslty¢ fof kgepivJ •J•quo18 aCfxJunlino reeords that 8re suffiaent to show and explain
the charit8ble company's iransaclions and di5dose wlh aSonable accuracy at any tlrn8 Ihe finanaal posrtlon ol
the charilabla company arKI enable them to ensure th81 the financaal statements comF4y wlh the Compani8s Act
20Ck8 They 8re also responsible for s8legu8rdir¥J Ihe 855thS of Ihe ¢h8ritabl8 compAny and hon foriakin9
reasonable steps for the eVenon and deteuion of Iraud arK1 other irr8gulanti¢s.
The Trustees are reSnble lor the m8iMenance aThJ iniegnly of the ¢o(poro18 af fin8na•l inlomation
included on the charitable company'5 websrtè. Legisiaiion in the ijnited btinodom govemlThJ lh¥ prep¥f81ion 8TrJ
dlssernin8tion of fInaTh0 ateMents may drffer from Iwjislalion in other jurisdith'ons.
Thls rewrt W85 appmvgd by IheTru*ees. on 18 July 2023 and sne on thelr beh81f by..
G8ry Builer
Trgasurer
Page 5
## **Whitehill & Bordon Community Trust (A company limited by guarantee)**
**Independent examiner's report For the year ended 31 October 2022**
## **Report**
I have examined the financial statements and paperwork, which have been prepared under standard accounting policies. I have examined the entries in Xero, the Trial Balance and detailed entries report.
## **Basis of Opinion**
I have conducted this examination on a test basis of evidence relevant to the amounts and disclosures in the financial statements and deem the accounting policies appropriate to the circumstances. I have checked the income and outgoings to the bank statements and entries on Xero.
## **Opinion**
In my opinion the financial statements reflect a fair view of Whitehill & Bordon Community Trusts affairs on 31 October 2022 based on the information provided.
Nicky Cole MAAT
Mad About Bookkeeping Ltd Wolfe Mead Farnham Road Bordon GU35 0NH
17[th] July 2023
Page 6
## **Whitehill & Bordon Community Trust**
## **(A company limited by guarantee)**
## **Statement of financial activities incorporating income and expenditure account For the year ended 31 October 2022**
|**Recommended categories by activity**
**Note**
**Income from:**
**Donations and legacies**
**2**
**Charitable activities**
**3**
**Other trading activities**
**4**
**Total Income**
**Expenditure on:**
**Charitable activities**
**5**
**Other**
**6**
**Total Expenditure**
**Net income/(expenditure)**
**Extraordinary items**
**Transfers between funds**
**11**
**Other gains/(losses)**
**Net movement in funds**
**Reconciliation of funds:**
**Total funds brought forward**
**Total funds carried forward**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Total funds**
**2022**
**Total funds**
**2021**
**£**
**£**
**£**
**£**
**60,355**
**8,559**
**68,914**
**71,906**
**37,043**
**-**
**37,043**
**30,630**
**70,583**
**-**
**70,583**
**51,877**
**167,981**
**8,559**
**176,540**
**154,413**
**38,751**
**17,157**
**55,908**
**69,298**
**62,314**
**6,164**
**68,478**
**48,819**
**101,065**
**23,321**
**124,386**
**118,117**
**66,916**
**(14,762)**
**52,154**
**36,296**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**66,916**
**(14,762)**
**52,154**
**36,296**
**81,744**
**39,279**
**121,023**
**-**
**148,660**
**24,517**
**173,177**
**121,023**|
|---|---|
**The notes on pages 10 to 17 form part of these financial statements**
Page 7
## **Whitehill & Bordon Community Trust**
## **(A company limited by guarantee)**
## **Balance Sheet**
## **As at 31 October 2022**
|**Note**
**Current assets**
**Debtors**
**9**
**Cash at bank and in hand**
**_Total current assets_**
**Creditors: amounts falling due within one year**
**10**
**_Total assets less current liabilities_**
**_Total net assets_**
**Funds of the Charity**
**Restricted income funds**
**11**
**Unrestricted funds**
**11**
**_Total funds_**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**£**
**£**
79,929 -
63,838 30,489|**Total 2022**
**Total 2021**
**£**
**£**
79,929
62,231
94,327
65,392|
|---|---|---|
||143,767 30,489
1,212 -
142,555 30,489
142,555 30,489|174,256 127,623
1,212 6,600
173,044
121,023
173,044 121,023|
||30,489
142,555 -
142,555 30,489|30,489
40,007
142,555
81,016
173,044
121,023|
The notes on pages 10 to 16 form part of these financial statements.
Page 8
**Whitehill & Bordon Community Trust (A company limited by guarantee)**
## **Statement of cash flows**
## **For the year ended 31 October 2022**
|**Note**
**Cash flows from operating activities**
Net cash provided by operating activities
**13**
**Change in cash and cash equivalent in the year**
cash and cash equivalents brought forward
**Cash and cash equivalents carried forward**
**14**|**2022**
**2021**
**£**
**£**
29,068
-1,490
28,934
-10,977
65,393
76,370
94,327
65,393|
|---|---|
The notes on pages 10 to 16 form part of these financial statements.
Page 9
**Whitehill & Bordon Community Trust (A company limited by guarantee)**
**Notes to the financial statements for the year ended 31 October 2021**
## **1. Accounting policies**
## **1.1 Basis of preparation of financial statements**
The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
## **1.2 Company status**
The charity is a company limited by guarantee incorporated in England and Wales. The members of the company are the Trustees named on page 1. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.
## **1.3 Going concern**
The financial statements have been prepared on a going concern basis as the Trustees believe that no material uncertainties exist. The Trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.
## **1.4 Income**
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Gifts in kind donated for distribution are included at valuation and recognised as income when they are distributed to the projects. Gifts donated for resale are included as income when they are sold. No amounts are included in the financial statements for services donated by volunteers.
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.
Page 10
**Whitehill & Bordon Community Trust (A company limited by guarantee)**
**Notes to the financial statements for the year ended 31 October 2022**
## **1. Accounting policies (continued)**
## **1.5 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources.
Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.
Charitable activities and Governance costs are costs incurred on the charity's educational and social welfare operations, including support costs and costs relating to the governance of the charity apportioned to charitable activities.
## **1.6 Debtors**
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **1.7 Cash at Bank and in hand**
Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **1.8 Stock**
Any stock is valued at lower of cost and net realizable value.
## **1.9 Fund accounting**
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Page 11
**Whitehill & Bordon Community Trust (A company limited by guarantee)**
## **Notes to the financial statements for the year ended 31 October 2022**
## **2. Income from Donations and Legacies**
|**2. Income from Donations and Legacies**|||
|---|---|---|
|Donations from the public & local businesses
Pocket Parks 2 grant - Local Government
Club 94 Grant
Serco Foundation Youth Project
Abri Youth Activities Funding
EHDC - Club 94 Grant
Hants CC - Kick-start
Other grants
Total 2021
**3. Income from charitable activities**
Residents contributions
Total 2021
**4. Other Income**
Recharge Staff Costs
Hire of hall
Beverage & Miscellaneous Sales
Total 2021|**Unrestricted**
**Funds 2022**
**Restricted**
**Funds 2022**
**Total Funds**
**2022**
**£**
**£**
**£**
57,770
-
57,770
-
-
-
-
-
-
-
3,000
3,000
-
4,940
4,940
-
619
619
2,585
-
2,585
-
-
-
**60,355**
**8,559**
**68,914**
**56,078**
**15,828**
**71,906**
**Unrestricted**
**Funds 2022**
**Restricted**
**Funds 2022**
**Total Funds**
**2022**
**£**
**£**
**£**
37,043
-
37,043
**37,043**
**-**
**37,043**
**30,630**
**-**
**30,630**
**Unrestricted**
**Funds 2022**
**Restricted**
**Funds 2022**
**Total Funds**
**2022**
**£**
**£**
**£**
59,154
59,154
10,280
10,280
1,149
1,149
**70,583**
**-**
**70,583**
51,877
-
51,877|**Total Funds**
**2021**
**£**
56,078
12,938
1,640
-
-
-
-
1,250
**71,906**|
|||**Total Funds**
**2021**
**£**
30,630
**30,630**|
|||**Total Funds**
**2021**
**£**
44,319
7,112
446
51,877|
||||
Page 12
## **Whitehill & Bordon Community Trust (A company limited by guarantee) Notes to the financial statements for the year ended 31 October 2022**
## **5. Expenditure on charitable activities**
|**5. Expenditure on charitable activities**|||
|---|---|---|
|Staff Costs
Advertising and promotions
Activities and events
Professional services
Communication Costs
Printing , postage & stationery
Training
Total 2021
**6. Expenditure on other activities**
Staff Cost for Café
Advertising and promotions
Licences, fees and subscriptions
Professional services
Insurance
Stock purchases
Bank Charges
Miscellaneous Expenses
Independents examiner's fee
Total 2021
**7. Net income/ (expenditure)**
this is stated after charging:
Independent examiner's fee|**Unrestricted**
**Funds 2022**
**Restricted**
**Funds 2022**
**Total Funds**
**2022**
**£**
**£**
**£**
36,469
-
36,469
-
-
-
3,564
1,183
4,747
1,603
11,707
13,310
295
-
295
205
46
251
96
740
836
**42,232**
**13,676**
**55,908**
34,622
34,676
69,298
**Unrestricted**
**Funds 2022**
**Restricted**
**Funds 2022**
**Total Funds**
**2022**
**£**
**£**
**£**
59,154
-
59,154
679
-
679
489
610
1,099
-
-
-
1,289
1,289
-
-
-
267
-
267
2,232
3,791
6,023
100
-
100
**64,210**
**4,401**
**68,611**
46,844
1,975
48,819
**2022**
**£**
100|**Total Funds**
**2021**
**£**
28,763
1,662
18,165
19,669
-
78
961
**69,298**|
|||**Total Funds**
**2021**
**£**
44,319
718
1,706
104
-
1,706
166
100|
|||**48,819**|
|||2021
£
100|
||||
During the year, no Trustees received any remuneration (2021- £NIL) During the year, no Trustees received any benefits in kind (2021 - £NIL) During the year, no Trustees received any reimbursement of expenses (2021 - £NIL)
Page 13
**Whitehill & Bordon Community Trust (A company limited by guarantee)**
## **Notes to the financial statements for the year ended 31 October 2022**
## **8. Taxation**
The company is a registered charity and is, therefore, exempt on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
No tax charges have arisen in the charity.
## **9. Debtors**
|Trade Debtors
Prepayments and accrued income
**10. Creditors falling due within one year**
Trade Creditors
Accruals and deferred income|**2022**
**£**
53,203
26,726
**79,929**
**2022**
**£**
582
630
**1,212**|**2021**
**£**
62,231
0|
|---|---|---|
|||**62,231**|
|||**2021**
**£**
488
6,112|
|||**6,600**|
Page 14
**Whitehill & Bordon Community Trust (A company limited by guarantee)**
## **Notes to the financial statements for the year ended 31 October 2022**
## **11. Statement of Funds**
## **Statement of funds - current year**
|**Statement of funds - current year**|||
|---|---|---|
|**General funds**
Unrestricted income fund
Total unrestricted funds
**Restricted funds**
Bright ideas grant
Educational grant
Pocket Parks grant
School readiness grant
Safe places grant
Teen Tech grant 2020
Litter Project grant
Hogmoor SANG
Youth Project
Bug Habitat
Community Resilience
Holiday Hunger
Community Map
Club 94 Grants
Serco Foundation Youth Project
Abri Youth Activities Funding
Other grants
Total of funds
**Statement of funds - Prior year**
**General funds**
Unrestricted income fund
Total unrestricted funds
**Restricted funds**
Bright ideas grant
Educational grant
Pocket Parks grant
School readiness grant
Safe places grant
Teen Tech grant 2020
Litter Project grant
Hogmoor SANG
Youth Project
Bug Habitat
Community Resilience
Holiday Hunger
Community Map
Club 94 Grants
Other grants
Total of funds|**Balance at**
**01-Nov-21**
**Income**
**Expenditure**
**£**
**£**
**£**
81,016
167,981
-106,442
81,016
167,981
-106,442
7,482
-7,366
1,305
-942
10,478
-
-4,609
107
333
-333
1,166
-864
581
-236
13,710
-639
448
-
981
-576
824
-144
272
-
-93
200
-120
1,536
619
-2,155
-
3,000
-
-
4,940
-
584
-
40,007
8,559
-18,077
121,023
176,540
-124,519
**Balance at**
**01-Nov-20**
**Income**
**Expenditure**
**£**
**£**
**£**
23,896
138,584
-81,464
23,896
138,584
-81,464
10,678
-3,196
15,000
-13,695
8,702
12,938
-11,162
107
728
-395
1,166
600
-19
13,710
3,887
-3,439
981
824
-
1,250
-978
3,800
-3,600
1,640
-104
648
-64
60,831
15,828
-36,652
84,727
154,412
-118,116|**Transfers**
**Gains /**
**Balance at**
**in / (out)**
**(Losses)**
**31-Oct-22**
**£**
**£**
**£**
-
-
142,555
0
**-**
142,555
116
363
5,869
107
0
302
345
13,071
448
405
680
179
80
0
3,000
4,940
584
0
**-**
30,489
**-**
**-**
173,044|
|||**Transfers**
**Gains /**
**Balance at**
**in / (out)**
**(Losses)**
**31-Oct-21**
**£**
**£**
**£**
-
-
81,016
0
**-**
81,016
7,482
1,305
10,478
107
333
1,166
581
13,710
448
981
824
272
200
1,536
584
0
**-**
40,007
**-**
**-**
121,023|
Page 15
**Whitehill & Bordon Community Trust**
## **(A company limited by guarantee)**
## **Notes to the financial statements for the year ended 31 October 2022**
## **12. Analysis of net assets between funds**
|**Analysis of net assets between funds - current year**
**Unrestricted**
**funds**
**2022**
**£**
Current assets
Accrued Income
630
Creditors due within one year
582
**1,212**
**Analysis of net assets between funds - prior year**
**Unrestricted**
**funds**
**2021**
**£**
Current assets
Accrued Income
**-**
Creditors due within one year
388
**388**
**13. Reconciliation of net movement in funds to net cash flow from operating activities**
Net income for the year (as per Statement of Financial Activities)
**Adjustment for:**
Decrease/(increase) in debtors
Increase/(decrease) in creditors
**Net cash provided by operating activities**
**14. Analysis of cash and cash equivalents**
Cash in hand
**Total**|**Restricted**
**Total**
**funds**
**funds**
**2022**
**2022**
**£**
**£**
**-**
630
**-**
582
**-**
**1,212**|
|---|---|
||**Restricted**
**Total**
**funds**
**funds**
**2021**
**2021**
**£**
**£**
**-**
**-**
**-**
388
**-**
**388**|
||**2022**
**2021**
**£**
**£**
52,154
36,296
-17,698
-37,530
-5,388
-256
**29,068**
**-1,490**|
||**2022**
**2021**
**£**
**£**
94,327
65,393
**94,327**
**65,393**|
## **15. Members' liability**
The charity is a private company limited by guarantee and consequently does not have share capital. Each member of the charitable company undertakes to contribute to the assets of the company in the event of it being wound up while he/she is a member, or within one year after he/she ceases to be a member, such amount as may be required, not exceeding £1 for the debts and liabilities contracted before he/she ceases to be a member.
## **16. Controlling party**
The charity is controlled by the Trustees who are directors of the company.
Page 16