2022-03-31-accounts - Lower Green Community CIO

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					SORP reference
Summary			ofthe purposes of		Pars 1.17	To further or benefit the residents ofLower
the charity			as set out in iis			Green and the neighbourhood, without
governing			document			distinction ofsex, sexual orientation, race
						orof 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 of	these
						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	snd
						management ofsuch a centre for activities
						promoted by the charity in furtherance the above ob'ects.	of
Summary ofthe main activities in relation tothose					Para 1.17and C19	Activities aim tofurther or benefit the residents ofLower Green (and its
purposes for the public						surrounding areas) in the interests ofsocis			I
benefit,	in	particular,		the		welfare for recreation and leisure time
acbvities, projecb' or services identified in				the		occupation with the objective of improving the conditions oflife for the residents.
accounts.						Sports dubs, social dubs and activity
						rou s are available.
Statement			confirming		Para 1.18	The trustees have had regard to the
whether	the trustees			have		guidance Issued by the Chanty
had regard			to the guidance			Commission on public benefit
issued by		the Charity
Commission			on public
benefit

						SORP reference
							The year has seen considerable, positive
							change to the charity. The need for its
							services has never been greater and the
Summary ofthe main achievements ofthe charity,						Para 1Zrr	CIO has responded by adding services and staff to better serve the Lower Green
identifying		the difference the					community.
charity's	work has made to
the circumstances				of	its		In April 2021,the CIO appointed a
beneficiaries			and	any	wider		Community Projects Manager to establish
benefits	to	society as			a		the Beehive Community Support Hub and
whole.							other initiatives. and in May afive-year
							lease was signed with Elmbiidge Borough
							Council to take over responsibility for the
							Lower Green Community Centre During
							the year the CIO appointed two Duty
							Centre Managers (one full-time) and a part-
							tirne Facilities Manager to assist the
							Community Projects Manager with the
							running ofthe Centre.
							Prior to the pandemic the Centre hosted
							the Lower Green Preschool and the 3rd
							Esher Scout group and these returned as
							soon as the restrictions eased. Since April,
							when everything began to open up, the
							Centre has been transformed into a warm
							and welcoming environment with a cafe
							and children's play area where local
							residents can socialise, get help when
							needed and support each other.
							The Cafe and Support Hub is open daily
							from Monday to Thursday and initiatives
							such as the Community Fridge, Citizens
							Advice and Housing Association surgeries,
							counselling support and informal weilbeing
							groups have been established. On Friday
							mornings in term time there is a thriving parent and toddler group and on
							Wednesday evenings there isa popular
							o adass run b a Cranmere rent.
Financi	al		Review
Review financia	ofthe charity's position atthe end					Pare 121	The CIO is in a healthy position with unrestricted reserves of818,648
ofthe	eriod
Statement explaining the policy for holding reserves stating why they are held						Para 1.22	Reserves are to be held to cover unforeseen day-t~sy operational costs or an emergency repaid; orthe toss or delay ofex ected rant income.
Amount	ofreserves				held	Para 122	The reserves should be the larger ofeither
							1 month ofoverheads orK3,000
Reasons		for holding			zero	Para 1.22	n/a
Ieselves

Details offund materially	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 sources offunds (including any fundraising) Para 1.47		Grants from The National Lottery, Elmbridge Sorough Council, Surrey Community Action, Arnold Clark, PA Housing and Community
		Foundation Surrey
		Income from Hall Hire
investment policy and		No investments have been made
objectives induding any
social investment policy ado ted	Para 1.46
A description ofthe principal risks facing the charity		The main risks are if grants were available and the loss ofrevenue	no longer should
	Para C46	further lcckdowns 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 of charity's
trusts:
Type ofgoverning document		Constitution
drust deed, ro al charieri
How is the charity	Para 125	The charity isa CIO
constituted?
(e.g urrrncorooraied
assocration. CIO')
Trustee selection methods	Para 145	Charity Trustees can be co-opted through
including details ofany		the year by existing Trustees. Trustees are
constitutional provisions e.g.		formally elected atthe AGM.
election to post or name of
any person or body entitled
to appoint one or more
trustees

Chari	name			Lower Green Communi	CIO
Other name the chari			uses
Re istered chari		number		1185574
Charity's	principal	address		l.ower Green Community	Centre
				Farm Road
				Esher
				KT108AU

Funds held as custodian	Funds held as custodian	trustees
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 cfsuch assets
from the charity's own
assets

Note 2	Accounting pot)cise	Accounting pot)cise
Th/s standard liefofaccounting pol/ales hss been applied by the charfty except for those deleted. orsddhionel policy has been adopted then this ls detailed ln the box below.				Where s diffbren t
INCOMING RESOURCES
Recognigon ofincoming lesotircss		These are induded in the Statement of Financial Activities (SoFA)when: ~ the charity beoomes cogged tothe resources;
		~ the trustees are virtually certain ttiey will receive the resources; and
		~ the monetary value can be measured with sufficient reliability.
Incoming resources related expenditure	with	where incoming msovrces have related expenditure (as with fundraising the incoming resources and related expenditure are rsporled gross in the		orcontract income) SoFA.
Grants and donations		Grants and donations sre only Included in tha SoFA when the	charity has	unconditional
		entitlement to the resources.
Tax recisims on dorlations and gifts		Incoming resources from tax redaims ars induded in the SoFA at the same time as ihe which they relate.			gih to
Contractual income and		This is only included in the SoFAonce the related goods crservtctw have		been delivered.
performance related	grants
Gifts in kind		Gifts in kind are accounted for at a reasonable estimate oftheir	value to the charity orthe
		amount actually realised.
		Gifts in kind for sale or diskibutlcn are included in the accounts	as gifts only when sold		or
		distnbuted by the chadly.
		Gifts in kind for use by the charity are induded in the SoFAas	incoming resources when
		receivable.
Donated services and faclINea		These are only included in incoming resources (with an equivalent amount in resources expended) where ths benefit to the charity is reasonably quantlfiabls, msasurebls and
		malarial. Ths value placed on these resources is the aslimated	value to the rharity ofthe
		service or facility received.
Volunteer help		The value ofany voluntary help received is not induded in the accounts but is described the trustees' annual reporL			in
Investment income		This is induded in the accounts when receivable.
Investment gains and losses		This includes any gain orloss an the sale ofinvestments and any gain or		loss resulting	from
		revaluing investments to market valve st the end ofths year.
EXPENDITURE	AND LIABILITIES
Ltsbigty recognition		Dabilitlss are recognised as soon as there isa legal ur consliucuve obligation committing charity to pay out resources.				the
Grants with performance		Where the charity gives a grant with condkions for its payment	being a specific level ofservice
conditions		oroutput to be provided, such gmnts are only recognised in the	SoFA once the recipient		of
		the grant has provided the specilied service oroutput.
Grants payable without		These srs only recognised in the accounts when a commitmsnt	has been	made and there		are
performance condigons		no conditions to be met relating tcIha grant which remain in the	control cf	the charity.
ASSETS
Tangible gxed assets	for uss	These ara capitalissd ifthey can be used for mare than one year, and cost at least 5500.
by charity		They are valued atcost ora reasonable value on receipt.
Investments		Investments quoted on a recognised stock exchange are valued	at market	valve at the year
		end. Other investment assets are included attrustees' best esgmate ofmarket value.
Stocks end work in progress		These are valued at the lower ofcost or market value.
		None
POUCIES ADOPTED
ADDITIONAL	TOOR
DIFFERENT FROM	THOSE
	ABOVE

incoming reso	urces msy b	e	furthe	r a	nalysed ifthis wou	ld help	fhe reader oftb	e account@
							Unrestricted	restricted	This year	Last year
				Analysis				8	8	E
Hall hire	General Hall	Hire					1536			1,922
	P~hool Hail Hire						5124		5,124	4,716
	Sta and Pl		Hall Hire						580
	Scouts Hall Hire						1715		1,715
	Beehive Hall	Hire					2380
						Total	11335	0
Donabons, legacies snd	Community Foundation Commun Foundation				Surrey Surre - Beehive		1500	26250 7000	27,750 7,000	6,000
Grants	Other Su	rt	Hub	rant					500	3,436
	Na5cnal Loll						1000	11500	12,500	2,100
	Arnold Clark	Commun'					1000
	PAHousin	S	andPla					2000	2,000
	Surre Coun		Councillor - Reve Bax					500	500
	Well Bein								2,085
						Tolal
Costs for
Charitable	Receipts fram		Classes							510
Services
						Total
Cafe Sales
and Other	Cafe Sales								1,451
income	Other services								440
	Insurance Claims						344,62
	Other Income						1260 1		1,260
						Total	3495

				Anal		Unrestrtcted	restricted f	This year f
Cost of	Cafe goods					363.52		364	29
Charttable SeMcas	Cost ofdasses Cosis ofGardening			materials		108.12	250 213.64	214	3,711 415
	Costs ofSta		and Pla				1563.81	1,564
	Cost of Materials					488.75		489
					Total
Telephone	Telephone snd TV					429.06
postage and	Mobile Cha	es				90		90
stationery	Prinen					117.77		118
					otal
General	General ex	nses				573.76	1270.18	1,844
Expenses	Trainin Costs					17.16		17
	Other - roundin		error
					Total
Services - elec,	Electric'					1244.08	500	1,744
gas, water,	Gas ft Oil					727.65		728
cleaning	Wafer Die					425,61		426
	Water Testing,		Fire,			757.61
	Security
	Cleanin					1200		1,200
					Tots

			Freehold land 8bulklinga	Freehold land 8bulklinga	Other lend buildings	8	Plant, machinery	Fixtures, Ittsngs and	Payments account
							motor vehicles	equipment	assets under
									construction
Balance brought
forward
Additions
Revaluations
Disposals
Transfers
Balance canied
forward
82Accumulated		depreciation		and	Impairment	provisions
	«Basis		SLor	RB	Sl.cr RB		SLor RB	SL or RB	SLor RB
		Rate
Balance brought
forward
Depreclagon	charge
for year
Impairment	provisions
Revaluations
Disposals
Transfers'
Balance cerned
forward
8.3ttet book value
Brought forward
Carried forward

	Amounts	falling due	Amounts	falling due sf!sr	falling due sf!sr
	within	one year	more	than	one year
	This year f	Last year f	This year f		Last year f
	829.8	311.6
Total

Please complete this note 11.1 Analysis ofcreditors	Ifthe charity has arty c	reditors oraccrua	ls.
		Amounts	falling due	Amounts	falling		due after
		within	one year	more	than	one year
		This year f		This year f		Last year f
Loans and overdrafts
Trade creditors
Amounts due to subsidiary	and associated
undertakings
Other crednnrs
Accruals and deferred income

				Fund					Fund
				balances					balances
				brought	Incoming	Resources		Gains and	carried
Fund	names			forward f	resources f	expended f	Tmnsfem	losses f	forward f
		Total	Funds

12.3Transfers between	funds
Please Elva details afany	tmnsfars between funds.
From Fund (Name)	ToFund (Name)	Reason	Amount

Unresetctsd	Endowed	Total
fundsf	fundsf

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

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

related party has amat	erial interest.
Name ofthe trustee or related party	Relationship chart	to	Description ofthe transaction s)	This year	Last year f
None