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2021-03-31-accounts

nort socia church centre Northchurch Community Centre Annual report and financial statements Year ended 31 March 2021 Charity no 1180455

Northchurch Community Centre Annual report and financial statements Year ended 31 March 2021

Contents

Contents

Legal and administrative information 2
Trustees’ annual report 3
Independent examiner’s report 6
Statement of financial activities 7
Balance sheet 8
Notes to the financial statements 9

Registered charity no 1180455

1

Legal & administrative information

Northchurch Community Centre Annual report and financial statements Year ended 31 March 2021

Legal and administrative information

Charity name Northchurch Community Centre Northchurch Community Centre
Charity registration no 1180455
Registered office Northchurch Social Centre
Bell Lane
Berkhamsted, Hertfordshire
HP4 3RD
Trustees Mr M Kitson Chair
Mrs S White Treasurer
Mrs G Austin
Mr A Barker
Mr I Hines resigned 20 July 2021
Independent examiner Andy Nash Accounting & Consultancy Ltd
Units 24 & 25
Goodsheds Container Village
Hood Road
Barry
CF62 5QU
Primary bankers Lloyds Bank plc
25 Gresham Street
London
EC2V 7HN

Registered charity no 1180455

2

Northchurch Community Centre Annual report and financial statements Year ended 31 March 2021

Trustees’ annual report

Trustees’ annual report

The Board of Trustees submit their annual report and the financial statements of Northchurch Community Centre for the year ended 31 March 2021. The Board of Trustees confirms that the annual report and financial statements of the Charity comply with current statutory requirements, including the Charity Act 2011, as well as the requirements of the Charity's governing document and the provisions of the ‘Charities SORP (FRS 102) - 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) second edition (effective 1 January 2019)’, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Vision

Our vision is that the Social Centre will continue to act as a bridge for our community by providing space for groups to meet, and a location where groups can connect with each other. It is a unique and vital space for the wellbeing of our community, that provides space to meet, learn, develop skills, worship and exercise. We are committed to providing the very best quality accommodation that we can for all of our groups.

Community

During the period of this report we’ve had the following groups using our space:

Achievements and performance

This has been one of the most challenging years that the Northchurch Community Centre has faced. The Covid pandemic forced us to close our operations for much of the year and the return to normal operations has been slow. Our hiring receipts fell to a quarter of the previous year’s level. The Centre has benefitted from Government support from the Dacorum Leisure and Hospitality Grants and from the Furlough Scheme. This has enabled the Centre to maintain its cash balance at pre-pandemic levels and to reinstate our services. I am pleased to report that the Centre is as busy as ever and has gained new regular hirers due to our resilience and ability to open our doors in a Covidsecure way as soon as the lockdowns ended.

Objects

The objects of the charity are:

These groups meet weekly or monthly on a regular basis, meaning that our users are a series of communities in their own right, within our wider community.

We want to thank all our regular hirers from their continued involvement at the Social Centre. Whether they are businesses or charities they provide vital financial support to keep the centre viable, and provide a broad and interesting range of activities for the community to join in with.

Building

Our ageing building continues to need repairs. Many people have volunteered and spent hours helping us with these. I would like to express my deep thanks again for what each of you have given to the community in doing this.

During the year, we have commissioned architect’s plans to refurbish the Community Centre and these are ready to be submitted for planning permission. I am very excited about the prospects of an improved building that will enable a greater outreach in the community. We plan to raise funds through grant applications and through major donors.

Structures and team

Our Trustee board has five members and we have two smaller sub-committees, one for Premises and Finance, and one for Community. All of these meet at least once a quarter, but are active between times with additional meetings and email correspondence.

Registered charity no 1180455

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Northchurch Community Centre Annual report and financial statements Year ended 31 March 2021

Trustees’ annual report

Linzi Wesley, our Office Administrator, has been an incredible asset to the team throughout Covid. Her dedication to maintaining the Centre and to pursuing new hirers has been remarkable. We remain very grateful to her and Frances Rumble, our cleaner, for what they do to keep the Social Centre open for our community.

The trustees have complied with the duty to have due regard to the public benefit guidance published by the Charity Commission with respect to planning and undertaking the activities outline above.

Plans for the future

People and the community continue to remain the focus for us all. Their needs will continue to drive our short term and long term decision making both in the operation of the Social Centre and our redevelopment plans for the future.

Financial Review

During the current financial year the charity achieved a surplus of £63 (2020 - deficit of £15,304), increasing total reserves at year end to £142,132 (2020 - £142,069).

Of the total reserves held at year end £48,742 were unrestricted in nature (2020 - £48,679).

Reserves Policy

The policy of the trustees is to endeavour to ensure that the hiring charges in the year cover the estimated ongoing annual costs. We also set aside reserves to cover major premises repairs, and renewals/repairs of major equipment.

The income from the investments in DM Webb fund may only be used for major redecoration or refurbishment of the Social Centre in Northchurch. The capital element of the DM Webb fund is invested and held in reserve and may only be utilised should the trustees agree that major structural additions to the property are necessary to meet the Charities objectives. Any investment income not spent in the year must be held in a restricted reserve for use on future redecoration/refurbishment.

The Trustees are confident that the current general/free reserves of £48,742 are sufficient to meet any significant repairs that may be required over the next twenty-four month period.

Structure, Governance and Management

Governing Document

The charitable incorporated organisation was registered with the Charity Commission in England & Wales on 29 October 2018 and is governed by its constitution. All assets and liabilities of the old trust, Northchurch & District Association (charity number

236409), were transferred to the new charitable incorporated organisation as of 1 April 2019.

Recruitment and Appointment of Trustees

Trustees are elected to the board of trustees at the annual general meeting and hold office for a term of three years. Trustees can only be appointed by the board of trustees. There are a minimum of 3 trustees and no maximum number.

Organisational structure

The board of trustees are responsible for governance of the charity, but delegate day to day management of the centre to an administrator.

Statement of Board of Trustees’ Responsibilities

The trustees are responsible for preparing the trustees’ Annual Report and the financial statements in accordance with applicable law and regulations.

Charity law requires the trustees to prepare financial statements for each financial year. Under that law they are required to prepare the financial statements in accordance with UK Accounting Standards and applicable law (UK Generally Accepted Accounting Practice), including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland.

Under charity 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 charity and of the excess of income over expenditure for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions and 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. They have general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the charity and to prevent and detect fraud and other irregularities.

Registered charity no 1180455

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Trustees’ annual report

Northchurch Community Centre Annual report and financial statements Year ended 31 March 2021

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity’s website.

Legislation in the UK governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. In addition, the trustees confirm that they are happy that the content of the annual review in pages 3-5 of this document as well as the legal and administrative details on page 2, meet the requirements of the trustees’ Annual Report under charity law.

They also confirm that the financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland published on 16 July 2014.

This report was approved and authorised for issue by the Board of Trustees on 28 January 2022 and signed on its behalf by:

Mark Kitson

Mark Kitson

Chair

Registered charity no 1180455

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Northchurch Community Centre Annual report and financial statements Year ended 31 March 2021

Independent examiner’s report

Independent examiner’s report to the board of trustees of Northchurch Community Centre

I report to the trustees on my examination of the accounts of Northchurch Community Centre (charity number 1180455) for the year ended 31 March 2021 set out on pages 7 to 14.

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 Charities Act). The Charity’s Trustees consider that an audit is not required for this year under section 144 of the Charities Act and that an independent examination is needed.

It is my responsibility to:

This report, including my statement, has been prepared for and only for the Charity’s Trustees as a body. My work has been undertaken so that I might state to the Charity’s Trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity’s Trustees as a body for my examination work, for this report, or for the statements I have made.

Basis of independent examiner’s statement

My examination was carried out in accordance with 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 the Trustees concerning any such matters.

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:

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.

Andrew Nash ACA

For and on behalf of Andy Nash Accounting & Consultancy Ltd

Member of the Institute of Chartered Accountants in England & Wales (no. 2461833)

Units 24 & 25 Goodsheds Container Village Hood Road Barry CF62 5QU

Date: 28 January 2022

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.

Registered charity no 1180455

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Statement of financial activities

Northchurch Community Centre Annual report and financial statements Year ended 31 March 2021

Statement of financial activities

For the year ended 31 March 2021

Unrestricted
Endowment
Funds
Funds
Year ended
Year ended
31 Mar 2021
31 Mar 2021
Notes
£
£
Income from:
Donations and legacies
2
23,616
-
Charitable activities
3
6,728
-
Total income
30,344
-
Expenditure on:
Charitable activities -
Hall hirings
4
30,281
-
Total expenditure
30,281
-
Net income/(expenditure)
63
-
Reconciliation of funds:
Balance brought forward
9 & 10
48,679
93,390
Balance carried forward
9 & 10
48,742
93,390
Restricted
Funds
Year ended
31 Mar 2021
£
-
-
-
-
-
-
-
-
Total
Total
Funds
Funds
Year ended
Year ended
31 Mar 2021
31 Mar 2020
£
£
23,616
-
6,728
25,760
30,344
25,760
30,281
41,064
30,281
41,064
63
(15,304)
142,069
157,373
142,132
142,069

The notes on pages 9 to 14 form part of the financial statements.

Registered charity no 1180455

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Northchurch Community Centre Annual report and financial statements Year ended 31 March 2021

Balance sheet

Balance sheet

As at 31 March 2021

----- Start of picture text -----
Total Total
Funds Funds
31 Mar 2021 31 Mar 2020
Notes £ £ £ £
Fixed assets:
Tangible fixed assets 6 24,877 24,877
Total fixed assets 24,877 24,877
Current assets
Debtors 7 382 414
Cash at bank and in hand 119,308 119,407
Total current assets 119,690 119,821
Creditors - amounts falling due
within one year 8 (2,435) (2,629)
Net current assets 117,255 117,192
Net assets 142,132 142,069
Funds of the charity:
Endowment funds 9 & 10 93,390 93,390
Unrestricted funds
General funds 9 & 10 48,742 48,679
48,742 48,679
142,132 142,069
----- End of picture text -----

The notes on pages 9 to 14 form part of the financial statements.

These financial statements were approved and authorised for issue by the Board of Trustees on 28 January 2022 and signed on their behalf by:

Mark Kitson

Mark Kitson

Chair

Registered charity no 1180455

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Notes to the financial statements

Northchurch Community Centre Annual report and financial statements Year ended 31 March 2021

Notes to the financial statements

1. Accounting policies

Basis of preparation of the financial statements

The financial statements have been prepared in accordance with ‘Charities SORP (FRS 102) - 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) second edition (effective 1 January 2019)’, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The effect of any event relating to the period ended 31 March 2021, which occurred before the date of approval of the financial statements by the Board of Trustees has been included in the financial statements to the extent required to show a true and fair view of the state of affairs at 31 March 2021 and the results for the year ended on that date.

The functional currency of the charity is sterling.

The amounts in the financial statements are rounded to the nearest pound.

Under the exemption available to smaller charities the Board of Trustees has chosen not to include a Statement of Cash Flows within the financial statements.

particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in note 9 of the financial statements.

Income

Income is recognised when the charity has entitlement to the funds, any performance indicators attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably.

Donations are recognised in full in the Statement of Financial Activities when entitled, receipt is probable and when the amount can be quantified with reasonable accuracy. Gift aid receivable is included when claimable.

Grant income is credited to the Statement of Financial Activities when received or receivable whichever is earlier, unless the grant relates to a future period, in which case it is deferred.

Income from charitable activities, including rental income, is credited to the Statement of Financial Activities when received or receivable whichever is earlier, unless it relates to a specific future period or event, in which case it is deferred.

Expenditure and irrecoverable VAT

Going concern

The financial statements have been prepared on the going concern basis as the Board of Trustees is confident that future reserves and future income is more than sufficient to meet current commitments. There are no material uncertainties that impact this assessment, and the ongoing global COVID-19 pandemic has had no material impact on this assessment

Legal status

Northchurch Community Centre is a charitable incorporated organisation registered in England and Wales and meets the definition of a public benefit entity. In the event of the Charity being wound up, the trustees of the Charity hold no liability. The registered address is Northchurch Social Centre, Bell Lane, Berkhamsted, Hertfordshire, HP4 3RD.

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.

Restricted funds are funds that are to be used in accordance with specific restrictions imposed by donors or that have been raised by the Charity for

All expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities.

Indirect costs, including governance costs, which cannot be directly attributed to activities, are allocated directly to charitable activities as any fundraising costs are immaterial. A breakdown of these expenses is outlined in note 4 of the financial statements.

Irrecoverable VAT is charged against the category of expenditure for which it was incurred.

Tangible fixed assets and depreciation

Fixed assets related to the freehold land (excluding investments) are stated at cost. Depreciation is not provided on the land as useful life of the land is deemed to be indefinite. Small items of equipment are written of to the Statement of Financial Activities in the year of purchase.

Cash at bank and in hand

Cash at bank and in hand includes cash in hand, deposits with banks and funds that are readily convertible into cash at, or close to, their carrying values, but are not held for investment purposes.

Registered charity no 1180455

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Notes to the financial statements

Northchurch Community Centre Annual report and financial statements Year ended 31 March 2021

Debtors and prepayments

Trade and other debtors are recognised at the settlement amount after any trade discount is applied. Prepayments are valued at the amount prepaid net of any trade discounts due.

Creditors and accruals

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party, and the amount due to settle the obligation can be measured or estimated reliably.

Financial instruments

Critical estimates and judgements

In preparing financial statements it is necessary to make certain judgements, estimates and assumptions that affect the amounts recognised in the financial statements. The treatment of tangible fixed assets is sensitive to changes in useful economic lives and residual values of assets. These are reassessed annually.

In the view of the Trustees in applying the accounting policies adopted, no judgements were required that have a significant effect on the amounts recognised in the financial statements nor do any estimates or assumptions made carry a significant risk of material adjustment in the next financial year.

Basic financial instruments are measured at amortised cost other than investments which are measured at fair value.

2. Income from donations and legacies

----- Start of picture text -----
Unrestricted Restricted Total
Funds Funds Funds
Year ended Year ended Year ended
31 Mar 2021 31 Mar 2021 31 Mar 2021
£ £ £
COVID-19 support grants 23,416 - 23,416
Donations 200 - 200
23,616 - 23,616
----- End of picture text -----

3. Income from charitable activities

Income from charitable activities
Unrestricted
Funds
Year ended
31 Mar 2021
£
Hiring receipts
6,728
6,728
Restricted
Funds
Year ended
31 Mar 2021
£
-
-
Total
Funds
Year ended
31 Mar 2021
£
6,728
6,728
Unrestricted
Restricted
Total
Funds
Funds
Funds
Year ended
Year ended
Year ended
31 Mar 2020
31 Mar 2020
31 Mar 2020
£
£
£
Hiring receipts
25,760
-
25,760
25,760
-
25,760

Registered charity no 1180455

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Notes to the financial statements

Northchurch Community Centre Annual report and financial statements Year ended 31 March 2021

4. Expenditure on charitable activities

----- Start of picture text -----
Unrestricted Restricted Total
Funds Funds Funds
Year ended Year ended Year ended
31 Mar 2021 31 Mar 2021 31 Mar 2021
£ £ £
Staff costs 13,127 - 13,127
-
Repairs and upkeep of premises 2,318 2,318
Repairs and renewals of equipment 693 - 693
Utilities 4,254 - 4,254
Other office costs 2,486 - 2,486
Governance costs 7,403 - 7,403
30,281 - 30,281
Unrestricted Restricted Total
Funds Funds Funds
Year ended Year ended Year ended
31 Mar 2020 31 Mar 2020 31 Mar 2020
£ £ £
Staff costs 13,255 - 13,255
-
Repairs and upkeep of premises 7,716 7,716
-
Repairs and renewals of equipment 3,399 3,399
Utilities 5,877 - 5,877
Other office costs 2,677 - 2,677
Governance costs 8,140 - 8,140
41,064 - 41,064
----- End of picture text -----

Governance costs includes:

overnance costs includes:

Independent examination
Other professional fees
Total
Total
Funds
Funds
Year ended
Year ended
31 Mar 2021
31 Mar 2020
£
£
900
900
3,862
4,977
Insurance 2,641 2,263
8,140
7,403

Registered charity no 1180455

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Notes to the financial statements

Northchurch Community Centre Annual report and financial statements Year ended 31 March 2021

5. Staff costs

----- Start of picture text -----
Total Total
Funds Funds
Year ended Year ended
31 Mar 2021 31 Mar 2020
£ £
Gross salaries 12,402 13,255
Employers pension 725 -
13,127 13,255
----- End of picture text -----

The average headcount during the period was 2 persons (2020 – 2 persons).

No employee received employee benefits of more than £60,000 (2020 – NIL) and no employee constituted key management personnel (2020 – NIL).

6. Tangible fixed assets

----- Start of picture text -----
Freehold Total
land assets
Cost at 1 April 2020 and 31 March 2021 24,877 24,877
Net book value at 1 April 2020 and 31 March 2021 24,877 24,877
----- End of picture text -----

7. Debtors

----- Start of picture text -----
Total Total
Funds Funds
31 Mar 2021 31 Mar 2020
£ £
Hiring amounts due 200 200
HMRC receivable 182 214
382 414
----- End of picture text -----

8. Creditors – amounts falling due within one year

Creditors– amounts falling due within one year
Accruals
Rental deposits
Total
Total
Funds
Funds
31 Mar 2021
31 Mar 2020
£
£
998
987
1,395
1,575
Other creditors 42 67
2,435 2,629

Registered charity no 1180455

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Notes to the financial statements

Northchurch Community Centre Annual report and financial statements Year ended 31 March 2021

9. Analysis of charity funds

----- Start of picture text -----
Balance Income Amounts Transfer Balance
brought received expended between carried
forward in year in year funds forward
Year ended Year ended Year ended Year ended Year ended
31 Mar 2021 31 Mar 2021 31 Mar 2021 31 Mar 2021 31 Mar 2021
£ £ £ £ £
Unrestricted funds
General funds 48,679 30,344 (30,281) - 48,742
Total unrestricted funds 48,679 30,344 (30,281) - 48,742
Endowment funds
DM Webb capital fund 68,513 - - - 68,513
Building fund 24,877 - - - 24,877
Total endowment funds 93,390 - - - 93,390
Total funds 142,069 30,344 (30,281) - 142,132
----- End of picture text -----

Designated funds

Previously the Trustees had set aside amounts for major repairs and equipment renewals, however following the change in requirements in the new SORP, specifically the requirement to specify a time period in which the funds would be used, it was deemed appropriate to transfer these funds back to general funds during the prior year.

Endowment funds

The capital fund of the DM Webb fund is held in reserve and may only be utilised should the trustees agree that major structural additions to the property are necessary to meet the Charities objectives. Any investment income not spent in the year must be held in a restricted reserve for use on future redecoration/refurbishment.

The building fund represents the value of the freehold land.

----- Start of picture text -----
Balance Income Amounts Transfer Balance
brought received expended between carried
forward in year in year funds forward
Year ended Year ended Year ended Year ended Year ended
31 Mar 2020 31 Mar 2020 31 Mar 2020 31 Mar 2020 31 Mar 2020
£ £ £ £ £
Unrestricted funds
General funds 63,983 25,760 (41,064) - 48,679
Total unrestricted funds 63,983 25,760 (41,064) - 48,679
Endowment funds
- - -
DM Webb capital fund 68,513 68,513
- - -
Building fund 24,877 24,877
Total endowment funds 93,390 - - - 93,390
Total funds 157,373 25,760 (41,064) - 142,069
----- End of picture text -----

Registered charity no 1180455

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Notes to the financial statements

Annual report and financial statements Year ended 31 March 2021

Northchurch Community Centre

10. Analysis of net assets

----- Start of picture text -----
Unrestricted Endowment Restricted Total
Funds Funds Funds Funds
31 Mar 2021 31 Mar 2021 31 Mar 2021 31 Mar 2021
£ £ £ £
Fixed assets - 24,877 - 24,877
Current assets 51,177 68,513 - 119,690
Current liabilities (2,435) - - (2,435)
48,742 93,390 - 142,132
Unrestricted Endowment Restricted Total
Funds Funds Funds Funds
31 Mar 2020 31 Mar 2020 31 Mar 2020 31 Mar 2020
£ £ £ £
Fixed assets - 24,877 - 24,877
Current assets 51,308 68,513 - 119,821
Current liabilities (2,629) - - (2,629)
48,679 93,390 - 142,069
----- End of picture text -----

11. Trustee remuneration

During the year, no trustee received any remuneration (2020 - £NIL). No members of the Board of Trustees

received reimbursement of expenses related to attendance at trustee meetings (2020 - £NIL).

12. Related party transactions

During the year there were no related party transactions (2020 - £NIL).

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