2021-03-31-accounts

							SORP reference
Summary		ofthe purposes				of	Para 1.17	To further or benefit the residents of Lower
the charity			as set	out	in its			Green and the neighbourhood, without
governing		document						distinction ofsex, sexual orientation, race
								or of political, religious or other opinions	by
								associating together the said residents and
								the local authorities, voluntary and other
								organisations in a common effort to
								advance education and to provide facilities
								in the interests ofsocial welfare for
								recreation and leisure time occupation with
								the objective of improving the conditions	of
								life for the residents. In furtherance ofthese
								objects but not otherwise, the trustees shall
								have power: to establish or secure the
								establishment ofa community centre and	to
								maintain or manage or co-operate with any
								statutory authority in the maintenance and
								management ofsuch a centre for activities
								promoted by the charity in furtherance of
								the above ob'ects.
Summary activities		ofthe main in relation to those					Para 1.17and 1.19	Activities aim to further or benefit the residents of Lower Green (and its
purposes		for the public						surrounding areas} in the interests ofsocial
benefit,	in particular,				the			welfare for recreation and leisure time
activities,		projects		or				occupation with the objective of improving
services	identiTied			in	the			the conditions of life for the residents.
accounts								Sports clubs, social clubs and activity
								rou s are available.
Statemeni			confirming				Para 1.18	The trustees have had regard to the
whether	the trustees				have			guidance issued by the Charity
had regard			to the	guidance				Commission on public benefit
issued by		the Charity
Commission			on public
benefit

Achievements and		Per	formance
			SORP reference
				During this period the CIO negotiated the
				lease on the Lower Green Community
				Centre. The lease was signed shortly after
Summary ofthe main achievements ofthe charity,			Para 1.20	the financial year end. Various community sporting and	parenting
identifying the difference	the			classes were held but these were	curtailed
charity's work has made	to			by the Covid pandemic.
the circumstances of its				In January 2021, the CIO has put	in	place a
beneficiaries and any wider				part time Project Manager who has
benefits to society as a				prepared the Community Centre to		re-open
whole.				as the lockdown restrictions are eased.
Financial Review
Review ofthe charity's			Para 1.21	The CIO is in a healthy position with
financial position at the end				reserves ofE7,148
ofthe eriod
Statement explaining the			Para 1.22	Reserves are to be held to cover
policy for holding reserves				unforeseen day-to-day operational	costs		or
stating why they are held				an emergency repaid; orthe loss	or	delay
				ofex ected rant income.
Amount ofreserves held			Para 1.22	The reserves should be the larger	ofeither
				1 month ofoverheads orE3,000
Reasons for holding zero			Para 1.22	n/a
reserves
Details offund materially		in	Para 1.24	n/a
deficit
Explanation ofany			Para 1.23	n/a
uncertainties about the
charity continuing as a going
concern
Additional Information	(optional)
You ma choose to include		further statements		where relevant about
The charity*s principal				Grants from Elmbridge Borough
sources offunds (including				Council, Surrey Community	Action
any fundraising)			Para 1.47	and Community Foundation Income from Hall Hire		Surrey
Investment policy and				No investments have been made
.objectives including any
social investment policy ado ted			Para 1.46
A description of the principal				The main risks are ifgrants were	no	longer
risks facing the charity				available and the loss ofrevenue	should
			Para 1.46	further lockdowns occur
Audit / Independent				The income is below the audit threshold			an
Examiner				audit is not required (under section 43(2)of
				the Charities Act 1993).The Trustees
				consider that an independent examination
				is needed as er the Constitution.

Description ofcharity's
tlusts:
Type of governing document	Para 1.25	Constitution
(trust Qeed naval charter
How is the charity	Para 1.25	The charity is a CIO
constituted?
le.g untncorooratec
association, ClO::
Trustee selection methods	Para 1.25	Charity Trustees can be co-opted through
including details ofany		the year by existing Trustees. Trustees are
constitutional provisions e.g.		formally elected at the AGM.
election to post or name of
any person or body entitled
to appoint one or more
trustees

Chari	name			Lower Green Communit	CIO
Other name the charit			uses
Re istered chari		number		1185574
Charity's	principal	address		Lower Green Community	Centre
				Farm Road
				Esher
				KT10 8AU

mes	ofthe	charity tru	stees who manage	the charity
	Trustee	name	ONce (ifany)	Dates acted ifnot for whole ear	Name to a	of person (or body) entitled oint trustee ifan
1	Richard	William	Chair
2	David Young		Treasurer	28/1/21-current
3	Sonja Genes
4
5
6

unds held as cust	odia	n t
Description ofthe assets		N/A
held in this capacity
Name and objects ofthe		N/A
charity on whose behalf	the
assets are held and how	this
falls within the custodian
charity's objects
Details ofarrangements	for	N/A
safe custody and
segregation ofsuch assets
from the charity's own
assets

Type of	Name	Address
adviser
Name of	chief executive or names ofsenior staff members		(Optional	information)

Note 2			Accounting policies	Accounting policies
This standard list ofaccounting policies has been applied by the charity except for					those	deleted.			Where a different
oradditional	policy has been			adopted then this is detailed in the box below.
INCOMING RESOURCES
Recognition	ofincoming			These are included in the Statement of Financial Activities (SoFA) when:
resources				~ the charity becomes entitled to the resources;
				~ the trustees are virtually certain they will receive the	resources;		and
				~ the monetary value can be measured with sufficient	reliability.
Incoming resources with				Where incoming resources have related expenditure (as	with fundraising				or contract income)
related expenditure				the incoming resources and related expenditure are reported gross			in the		SoFA.
Grants and	donations			Grants and donations are only included in the SoFA when the charity has					unconditional
				entitlement to the resources.
Tax reclaims	on donations			Incoming resources from tax reclaims are included in the	SoFA	at the same time as the				gift to
and gifts				which they relate.
Contractual	income and			This is only included in the SoFAonce the related goods	orservices		have		been delivered.
performance	related grants
Gifts in kind				Gifts in kind are accounted for at a reasonable estimate oftheir amount actually realised.		value to		the charity orthe
				Gifts in kind for sale or distribution are included in the accounts		as gifts only when sold or
				distributed by the charity.
				Gifts in kind for use by the charity are included in the SoFAas incoming				resources when
				receivable.
Donated services and				These are only included in incoming resources (with an equivalent amount					in resources
facilities				expended) where the benefit to the charity is reasonably	quantifiable,		measurable and
				material. The value placed on these resources is the estimated		value to the charity ofthe
				service or facility received.
Volunteer help				The value ofany voluntary help received is not included in the accounts the trustees' annual report.				but is described			in
Investment income				This is included in the accounts when receivable.
Investment gains and		losses		This includes any gain or loss on the sale ofinvestments	and any gain or loss resulting					from
				revaluing investments to market value at the end ofthe year.
EXPENDITURE		AND LIABILITIES
Liability recognition				Liabilities are recognised as soon as there is a legal or constructive			obligation committing					the
				charity to pay out resources.
Grants with	performance			Where the charity gives a grant with conditions for its payment		being	a specific level of			service
conditions				or output to be provided, such grants are only recognised	in the	SoFA once the recipient					of
				the grant has provided the specified service or output.
Grants payable without				These are only recognised in the accounts when a commitment		has	been		made and there			are
performance	conditions			no conditions to be met relating to the grant which remain	in the control			ofthe charity.
ASSETS
Tangible fixed assets		for use		These are capitalised ifthey can be used for more than one year, and cost at least f500.
by charity				They are valued at cost or a reasonable value on receipt.
Investments				Investments quoted on a recognised stock exchange are	valued	at market			value at the	year
				end. Other investment assets are included at trustees' best estimate			of	market value.
Stocks and	work in progress			These are valued at the lower ofcost or market value.
				None
POLICIES ADOPTED
ADDITIONAL		TO	OR
DIFFERENT FROIIII		THOSE
		ABOVE

									Unrestricted	restricted	This year	Last year
						Analysis
Hall hire	General		Hall Hire						1922		1,922
	Pre-school			Hall Hire					4716		4,716
								Total
Grants for	Community			Foundation			Surrey		3000	3000	6,000
services	Surre	Communi			Action				2000	1436	3,436
	Elmbrid		e	Borou	h	Council - Gardenin				2100	2,100
								Total
fees for	Receipts		from Classes						510		510
charitable
services
								Total
								Total
								Total
								Total
								Total

Resources e	xpended may be furth	er analysed ift	his would h	elp the reader o	fthe accounts	.
				Unrestricted	restricted	This year	Last year
		Analysis		F
Cost of	Cafe goods			29.26
Charitable	Cost ofclasses			3711		3,711
Services	Costs ofGardening	materials			415.29	415
			Total
			Total
			Total
			Total

This year	Last year
LGCC Computer
expenses

services pr appropriate	ovided by yo box(es).	urindepen	dent examiner orau	ditor. Ifnoth	ing was paid please	enter NONEin
					This year f	Last year E
Independent	examiner's	or auditors' fees for reporting		on the
accounts						NONE
Other fees	(for example:	advice,	consultancy, accountancy
services) paid to the independent			examiner or auditor			NONE

6.1Staff Costs
								This year	Last year
Gross wages, salaries		and benefits		in kind
Employer's National	Insurance		costs
Pension costs
						Total staff costs
6.2 Average number	of	full-time	equivalent		employees		in the year	This year Number	Last year Number
The parts ofthe charity		in which	the
employees work
							Total
6.3 Defined contribution		pension scheme
Please completeif a	defined contribution				pension	scheme is operated.
Brief details ofthe scheme					N/A

			Freehold	land	Other land &	Other land &	Plant,	Fixtures,	Payments	on	Total
			&buildings		buildings		machinery	fittings and	account	and
							and motor	equipment	assets under
							vehicles		construction
Balance brought
forward
Additions
Revaluations
Disposals
*
Transfers
Balance carried
forward
8.2Accumulated		depreciation		and	impairment	provisions
	"*Basis		SLor	RB	SLor RB		SLor RB	SLor RB	SLor RB
	**Rate
Balance brought
forward
Depreciation	charge
for year
impairment	provisions
Revaluations
Disposals
Transfers*
Balance carried
forward
8.3 Net book value
Brought forward
Carried forward

Analysis ofdebtors	Analysis ofdebtors						Amounts within	falling due one year	Amounts more	falling due after than one year	falling due after than one year
							This year	Last year	This year		Last year
									F
Trade debtors							311.6
Amounts due	from subsidiary			and	associated
undertakings
Other debtors
Prepayments	and accrued		income
						Total
Note 11		Creditors			and accruais
Please complete this		note	ifthe charity has any			creditors	oraccruals.
11.1 Analysis	ofcreditors
							Amounts	falling due	Amounts	falling due after
							within	one year	more	than	one year
						This year		Last year	This year		Last year
Loans and overdrafts
Trade creditors
Amounts due	to subsidiary		and associated
undertakings
Other creditors
Accruals and	deferred	income
						Total

Fund	Name	Type PE,EE, Rorother	Purpose and restrictions

colum	ns ofthe State	ment ofFinancial A	ctivities.
		Fund					Fund
		balances					balances
		brought	Incoming	Resources		Gains and	carried
		forward	resources	expended	Transfers	losses	forward
Fund	names		E			K

										Amounts	paid or benefit value	paid or benefit value
	Name	of	trustee	or	related	party	Legal authority (eg order, governing document)			This year f		Last year
None

			Amount	owing
	Name oftrustee or related party	Legal authority	This year	Last year
Due to trustees and	None
related parties
Due from trustees
and related parties

related	party has a mat	erial interest.
Name or	ofthe trustee related party	Relationship charity	to	Description ofthe transaction(s)	This year f	Last year
None