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2021-07-31-accounts

REGISTERED CHARITY NUMBER: 1182950

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2021

FOR

MOUNT HAWKE YOUTH AND COMMUNITY GROUP

Lang Bennetts Audit Limited The Old Carriage Works Moresk Road TRURO Cornwall TR1 1DG

MOUNT HAWKE YOUTH AND COMMUNITY GROUP

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2021

Page
Report of the Trustees 1 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 16
Detailed Statement of Financial Activities 17 to 18

MOUNT HAWKE YOUTH AND COMMUNITY GROUP

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2021

The trustees present their report with the financial statements of the charity for the year ended 31 July 2021. The trustees have adopted the provisions of 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 2019).

Our Aims and Objectives

To promote for the benefit of the inhabitants of Cornwall and the surrounding area, the provision of facilities for recreation or other leisure time occupation, in particular but not exclusively skateboarding and BMX biking for individuals who have need of such facilities by reason of their youth, age or social and economic circumstances 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

The skatepark was started in 1986 and is one of the longest-running indoor parks in the UK and is the largest indoor facility in the South West. It is housed in a purpose-built warehouse of approximately 24,000 square feet and is split into different sections: Street and Transition, the ‘Black Pool’, the Bowl, the Rhythm section, the Vert Ramp and the Mini Ramp. The outdoor facilities comprise an outdoor concrete plaza and pump track, making us an all-weather facility.

The main activities are:

• the provision of skateboard tuition to young people, schools, clubs and the local community

• the provision of a café and social area

Our staff are recognised as a valuable asset being experienced, highly skilled and proactive in delivering training and managing the facility.

We also promote events and competitions throughout the year and have a small bank of dedicated volunteers who assist with the set up and supervision. They also assist with activity supervision and have participated in external competitions as supervisors and minibus drivers.

The trustees follow and keep up to date with all guidance issued by the Charities Commission on public benefit.

Our Achievements and Performance

The ongoing COVID pandemic has presented us with another difficult year, with enforced closures during November 2020 and January to April 2021. We utilised this downtime as an opportunity to review our fire and health & safety systems and consequently undertook major upgrade work. A new internal lighting system was installed, along with upgraded emergency backup lighting and a new fire alarm system. We also conducted an electrical survey and rewired several areas of the building. Time was also spent landscaping the external areas of the facility with new fencing, relevelling of our car park and the creation of a small picnic area for fair weather use. The site is in excellent condition for all our users to enjoy safely.

Our monthly girls night continues to be a great success with riders of all ages attending, 4 years up to 50 years. We are now considering making this a fortnightly event due to such positive feedback. We also introduced a monthly BMX only session which has proved to be very popular with our local community.

When operational our regular sessions were well attended. Weekend afternoons were the most popular followed by weekday evenings. Our user group were very pleased to be back on the ramps and enjoying their chosen pursuit.

Financial Review

As at the 31st July 2021, the net current assets of the MHYCG were £49,353. Given the substantial expenditure on major safety upgrades throughout the year, the trustees are satisfied with the current financial position. The trustees always seek to achieve value for money in all transactions. The skatepark also benefits from a substantial solar PV array which generates ‘Feed In Tariff’ income plus very low energy costs.

It is the policy of the MHYCG to maintain sufficient unrestricted funds to enable the skatepark to meet day to day running costs for a 3 month period.

Page 1

MOUNT HAWKE YOUTH AND COMMUNITY GROUP

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2021

Income Comparison

Page 2

MOUNT HAWKE YOUTH AND COMMUNITY GROUP

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2021

Principal Risks and Mitigation

Safeguarding

• The Trustees follow the Charities Commission guidance ‘Safeguarding and protecting people for charities and trustees’.

• The Chair of Trustees is the Designated Safeguarding Lead, having many years of experience in youth work. She provides in-house training to staff on a regular basis.

Financial

• Income: footfall is monitored and has picked up post-Covid. There is a continuing programme of ongoing maintenance and planned investment in the facility to maintain its high profile status and attract greater numbers.

• Cash: the Trustees’ policy is to maintain cash reserves to cover a 3 month operating period.

Structure, Governance and Management

MHYCG is a Charity Incorporated Organisation (since April 2019) and is governed by a constitution.

Potential trustees may either be recommended or present an application themselves. Applicant trustees must be voted in by a majority vote of the existing board.

There are 10 trustees in office, drawn from varying backgrounds, who bring a wide range of expertise to the board including governance, health & safety, IT, safeguarding and finance skills.

The operational staff comprise of the general manager supported by skateboarding coaches, finance, administrative, youth/outreach, premises and catering staff.

Page 3

MOUNT HAWKE YOUTH AND COMMUNITY GROUP

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1182950

Principal address Mount Hawke Skatepark Gover Waterworks Mount Hawke TRURO TR4 8BQ

Trustees

S Bentley (resigned 31/7/2021) C R F Bracefield (resigned 31/12/2020) Ms N Rigby (resigned 31/12/2020) Miss C Arymar S Burton G Robinson K Brack (appointed 16/12/2020) V E Luckwell M Andrews (resigned 31/10/2020) Ms A Andrews (appointed 21/6/2021) M Shilton (appointed 21/6/2021) P Clemence (appointed 1/4/2022) P Wallwork (appointed 1/2/2022) E Clemence (appointed 3/5/2022)

Independent Examiner

Jonathan Mashen FCA Lang Bennetts Audit Limited The Old Carriage Works Moresk Road TRURO Cornwall TR1 1DG

Declaration

Approved by order of the board of trustees on 31/05/22 and signed on its behalf by:

........................................................................ Miss C Arymar - Trustee

Page 4

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MOUNT HAWKE YOUTH AND COMMUNITY GROUP

Independent examiner's report to the trustees of Mount Hawke Youth and Community Group

I report to the charity trustees on my examination of the accounts of Mount Hawke Youth and Community Group (the Trust) for the year ended 31 July 2021.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

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

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of FCA which is one of the listed bodies.

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 Trust 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.

Jonathan Mashen FCA Lang Bennetts Audit Limited The Old Carriage Works Moresk Road TRURO Cornwall TR1 1DG

Date: 31 May 2022

Page 5

MOUNT HAWKE YOUTH AND COMMUNITY GROUP

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2021

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Charitable activities
4
Skate Park
Other trading activities
3
Other income
Total
EXPENDITURE ON
Raising funds
5
Charitable activities
6
Skate Park
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
Unrestricted
funds
£
93,204
137,003
50,663
3,552
284,422
26,905
312,823
339,728
(55,306)
518,859
463,553
Restricted
funds
£
1,538
-
-
-
1,538
-
42,084
42,084
(40,546)
170,001
129,455
2021
Total
funds
£
94,742
137,003
50,663
3,552
285,960
26,905
354,907
381,812
(95,852)
688,860
593,008
2020
Total
funds
£
812,729
203,416
69,713
-
1,085,858
41,817
355,181
396,998
688,860
-
688,860

The notes form part of these financial statements

Page 6

MOUNT HAWKE YOUTH AND COMMUNITY GROUP

BALANCE SHEET
31 JULY 2021
Unrestricted
funds
Notes
£
FIXED ASSETS
Tangible assets
12
414,199
CURRENT ASSETS
Stocks
13
1,672
Debtors
14
8,353
Cash at bank and in hand
60,646
70,671
CREDITORS
Amounts falling due within one year
15
(21,318)
NET CURRENT ASSETS
49,353
TOTAL ASSETS LESS CURRENT
LIABILITIES
463,552
NET ASSETS
463,552
FUNDS
16
Unrestricted funds
Restricted funds
TOTAL FUNDS
Restricted
funds
£
129,456
-
-
-
-
-
-
129,456
129,456
2021
Total
funds
£
543,655
1,672
8,353
60,646
70,671
(21,318)
49,353
593,008
593,008
463,552
129,456
593,008
2020
Total
funds
£
590,449
1,539
9,850
95,181
106,570
(8,159)
98,411
688,860
688,860
518,859
170,001
688,860

The financial statements were approved by the Board of Trustees and authorised for issue on 31/05/22 and were signed on its behalf by:

............................................. C Arymar - Trustee

The notes form part of these financial statements

Page 7

MOUNT HAWKE YOUTH AND COMMUNITY GROUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with 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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property - 5% on reducing balance Plant and machinery - 25% on reducing balance Computer equipment - 33% on reducing balance

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property - 5% on reducing balance Plant and machinery - 25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

continued...

Page 8

MOUNT HAWKE YOUTH AND COMMUNITY GROUP

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2021

1. ACCOUNTING POLICIES - continued

Exemption from audit

The Charitable Incorporated Organisation had an exemption from Audit in the prior year. This was confirmed by the charity commission even though income exceeds £1,000,000. This is due to the charity restructuring to a CIO and receiving a donation from its previous entity.

2. DONATIONS AND LEGACIES

DONATIONS AND LEGACIES
Donation from previous entity
Ramp fund&half pipe donations
Grants
2021
£
-
1,538
93,204
94,742
2020
£
590,519
2,170
220,040
812,729

Grants received, included in the above, are as follows:

Rural Payments Agency
School for Social
Job Retention Scheme Furlough
Cornwall Council Covid Support
Charities Aid Foundation
2021
£
-
6,000
60,454
26,750
-
93,204
2020
£
154,465
4,750
34,825
25,000
1,000
220,040

3.

OTHER TRADING ACTIVITIES

OTHER TRADING ACTIVITIES
Sales: Cold Drinks
Sales: Snack bar
T Shirt sales (Adults)
T Shirt sales (Youth clothing)
Sales: Merchandise
Feed in tariff
Sale of Advertising space
2021
£
5,286
38,268
-
608
1,394
4,607
500
50,663
2020
£
4,493
60,890
50
1,821
1,919
15
525
69,713

continued...

Page 9

MOUNT HAWKE YOUTH AND COMMUNITY GROUP

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2021

4. INCOME FROM CHARITABLE ACTIVITIES

Activity
Group bookings
Skate Park
Subscriptions and
membership
Skate Park
Venue Hire
Skate Park
Skate school/ramp hire
Skate Park
Room/container rent hire
Skate Park
Scooter hire
Skate Park
5.
RAISING FUNDS
Other trading activities
Opening stock
Purchases
Closing stock
6.
CHARITABLE ACTIVITIES COSTS
Skate Park
7.
DIRECT COSTS OF CHARITABLE ACTIVITIES
Staff costs
Establishment costs
Repairs and maintenance
Subscriptions and donations
Equipment hire
Cleaning
Coaching
Bad Debts
Depreciation
Direct
Costs (see
note 7)
£
291,249
2021
£
1,902
127,293
750
4,150
2,908
-
137,003
2021
£
1,539
27,038
(1,672)
26,905
Support
costs (see
note 8)
£
63,658
2021
£
141,849
13,384
42,396
2,052
1,101
1,606
2,269
610
85,982
291,249
2020
£
1,571
161,917
5,245
13,949
19,395
1,339
203,416
2020
£
-
43,356
(1,539)
41,817
Totals
£
354,907
2020
£
140,350
11,573
19,771
2,700
1,018
1,542
4,726
-
78,359
260,039

continued...

Page 10

MOUNT HAWKE YOUTH AND COMMUNITY GROUP

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2021

8. SUPPORT COSTS

Management
£
Skate Park
54,459
Support costs, included in the above, are as follows:
Wages
Office Expenses
Travel and subsistence
Irrecoverable VAT
Postage and stationery
Advertising
Sundries
Bank charges
Loan interest
Legal and professional
Accountancy
Governance
Finance
costs
Totals
£
£
£
2,060
7,139
63,658
2021
2020
Skate
Total
Park
activities
£
£
35,462
35,088
3,388
4,122
323
485
13,282
39,871
198
395
908
2,101
898
485
2,060
4,540
-
2,272
4,235
3,224
2,904
2,559
63,658
95,142
Totals
£
63,658
95,142

Support costs, included in the above, are as follows:

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 July 2021 nor for the year ended 31 July 2020.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 July 2021 nor for the year ended 31 July 2020.

10. STAFF COSTS

STAFF COSTS
Wages and salaries
The average monthly number of employees during the year was as follows:
Management
Administration
2021
£
177,311
177,311
2021
1
8
9
2020
£
175,438
175,438
2020
1
7
8

No employees received emoluments in excess of £60,000.

The key management personnel of the CIO comprises of the trustees and the centre manager. The total amount of employee benefits of the key management personnel of the CIO were £30,896 (2020 - £35,156)

continued...

Page 11

MOUNT HAWKE YOUTH AND COMMUNITY GROUP

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2021

11.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
598,594
Charitable activities
Skate Park
203,416
Other trading activities
69,713
Total
871,723
EXPENDITURE ON
Raising funds
41,817
Charitable activities
Skate Park
311,047
Total
352,864
NET INCOME
518,859
TOTAL FUNDS CARRIED FORWARD
518,859
12.
TANGIBLE FIXED ASSETS
Freehold
Plant and
property
machinery
£
£
COST
At 1 August 2020
348,224
320,293
Additions
6,430
32,758
At 31 July 2021
354,654
353,051
DEPRECIATION
At 1 August 2020
17,411
60,852
Charge for year
16,648
69,270
At 31 July 2021
34,059
130,122
NET BOOK VALUE
At 31 July 2021
320,595
222,929
At 31 July 2020
330,813
259,441

Restricted
funds
£
214,135
-
-
214,135
-
44,134
44,134
170,001
170,001
Computer
equipment
£
291
-
291
96
64
160
131
195
Total
funds
£
812,729
203,416
69,713
1,085,858
41,817
355,181
396,998
688,860
688,860
Totals
£
668,808
39,188
707,996
78,359
85,982
164,341
543,655
590,449

continued...

Page 12

MOUNT HAWKE YOUTH AND COMMUNITY GROUP

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2021

13. STOCKS

Stocks
14.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Other debtors
VAT
Prepayments and accrued income
15.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Taxation and social security
Other creditors
16.
MOVEMENT IN FUNDS
Net
movement
At 1/8/20
in funds
£
£
Unrestricted funds
General fund
98,412
(11,408)
Fixed Asset Reserve
420,447
(43,899)
518,859
(55,307)
Restricted funds
Pump Track Project
43,125
(10,781)
Outdoor Skate Plaza Project
126,876
(29,764)
170,001
(40,545)
TOTAL FUNDS
688,860
(95,852)
2021
£
1,672
2021
£
1,408
1,650
3,834
1,461
8,353
2021
£
14,420
1,646
5,252
21,318
Transfers
between
funds
£
(37,650)
37,650
-
-
-
-
-
2020
£
1,539
2020
£
5,484
1,650
1,912
804
9,850
2020
£
1,486
2,087
4,586
8,159
At
31/7/21
£
49,354
414,198
2020
£
1,539
2020
£
5,484
1,650
1,912
804
9,850
2020
£
1,486
2,087
4,586
8,159
463,552
32,344
97,112
129,456
593,008

continued...

Page 13

MOUNT HAWKE YOUTH AND COMMUNITY GROUP

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2021

16. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Fixed Asset Reserve
Restricted funds
Pump Track Project
Outdoor Skate Plaza Project
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
Fixed Asset Reserve
Restricted funds
Pump Track Project
Outdoor Skate Plaza Project
TOTAL FUNDS
Incoming
resources
£
284,422
-
284,422
-
1,538
1,538
285,960
Net
movement
in funds
£
130,488
388,371
518,859
43,125
126,876
170,001
688,860
Resources
Movement
expended
in funds
£
£
(295,830)
(11,408)
(43,899)
(43,899)
(339,729)
(55,307)
(10,781)
(10,781)
(31,302)
(29,764)
(42,083)
(40,545)
(381,812)
(95,852)
Transfers
between
At
funds
31/7/20
£
£
(32,076)
98,412
32,076
420,447
-
518,859
-
43,125
-
126,876
-
170,001
-
688,860

continued...

Page 14

MOUNT HAWKE YOUTH AND COMMUNITY GROUP

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2021

16. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Fixed Asset Reserve
Restricted funds
Pump Track Project
Outdoor Skate Plaza Project
TOTAL FUNDS
Incoming
resources
£
449,127
422,596
871,723
57,500
156,635
214,135
1,085,858
Resources
expended
£
(318,639)
(34,225)
(352,864)
(14,375)
(29,759)
(44,134)
(396,998)
Movement
in funds
£
130,488
388,371
518,859
43,125
126,876
170,001
688,860

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Fixed Asset Reserve
Restricted funds
Pump Track Project
Outdoor Skate Plaza Project
TOTAL FUNDS
At 1/8/19
£
-
-
-
-
-
-
-
Net
movement
in funds
£
119,080
344,472
463,552
32,344
97,112
129,456
593,008
Transfers
between
funds
£
(69,726)
69,726
-
-
-
-
-
At
31/7/21
£
49,354
414,198
463,552
32,344
97,112
129,456
593,008

Page 15

continued...

MOUNT HAWKE YOUTH AND COMMUNITY GROUP

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2021

16. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming
resources
£
Unrestricted funds
General fund
733,549
Fixed Asset Reserve
422,596
1,156,145
Restricted funds
Pump Track Project
57,500
Outdoor Skate Plaza Project
158,173
215,673
TOTAL FUNDS
1,371,818
Resources
Movement
expended
in funds
£
£
(614,469)
119,080
(78,124)
344,472
(692,593)
463,552
(25,156)
32,344
(61,061)
97,112
(86,217)
129,456
(778,810)
593,008

17. RELATED PARTY DISCLOSURES

On 17 September 2019 Mount Hawke Youth and Community Group (Charity Number: 1011411), in which all the trustees of the CIO were trustees, donated the value of its net assets of £590,519 to the CIO.This was shown in the prior year accounts.

Page 16

MOUNT HAWKE YOUTH AND COMMUNITY GROUP

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2021

INCOME AND ENDOWMENTS
Donations and legacies
Donation from previous entity
Ramp fund&half pipe donations
Grants
Other trading activities
Sales: Cold Drinks
Sales: Snack bar
T Shirt sales (Adults)
T Shirt sales (Youth clothing)
Sales: Merchandise
Feed in tariff
Sale of Advertising space
Charitable activities
Group bookings
Subscriptions and membership
Other (to split in word)
Other income
Gain on sale of tangible fixed assets
Insurance claim
Total incoming resources
EXPENDITURE
Other trading activities
Opening stock
Cost of sales
Closing stock
Charitable activities
Wages
Establishment costs
Repairs and maintenance
Carried forward
2021
£
-
1,538
93,204
94,742
5,286
38,268
-
608
1,394
4,607
500
50,663
1,902
127,293
7,808
137,003
750
2,802
3,552
285,960
1,539
27,038
(1,672)
26,905
141,849
13,384
42,396
197,629
2020
£
590,519
2,170
220,040
812,729
4,493
60,890
50
1,821
1,919
15
525
69,713
1,571
161,917
39,928
203,416
-
-
-
1,085,858
-
43,356
(1,539)
41,817
140,350
11,573
19,771
171,694

This page does not form part of the statutory financial statements

Page 17

MOUNT HAWKE YOUTH AND COMMUNITY GROUP

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2021

Charitable activities
Brought forward
Subscriptions and donations
Equipment hire
Cleaning
Coaching
Bad Debts
Freehold property
Plant and machinery
Computer equipment
Support costs
Management
Wages
Office Expenses
Travel and subsistence
Irrecoverable VAT
Postage and stationery
Advertising
Sundries
Finance
Bank charges
Loan interest
Governance costs
Legal and professional
Accountancy
Total resources expended
Net (expenditure)/income
2021
£
197,629
2,052
1,101
1,606
2,269
610
16,648
69,270
64
291,249
35,462
3,388
323
13,282
198
908
898
54,459
2,060
-
2,060
4,235
2,904
7,139
381,812
(95,852)
2020
£
171,694
2,700
1,018
1,542
4,726
-
17,411
60,852
96
260,039
35,088
4,122
485
39,871
395
2,101
485
82,547
4,540
2,272
6,812
3,224
2,559
5,783
396,998
688,860

This page does not form part of the statutory financial statements

Page 18