2023-12-31-accounts - The Community Of St David

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Trustees’ Annual Report for the period

From 1/1/2023 To 31/12/2023

Charity name: The Community of St David

Charity registration number: 1186412

Objectives and Activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	THE PURPOSE OF THE CHARITY AS DEFINED IN ITS GOVERNING DOCUMENT ARE THE CARRYING OUT OF ALL OR ONE OR MORE OF THE FOLLOWING ACTIVITIES IN THE SPIRIT OF THE CHRISTIAN RELIGION AND IN THE INTEREST OF SOCIAL WELFARE: 1. THE PROVISION OF FACILITIES FOR RECREATION AND FOR OTHER LEISURE-TIME OCCUPATION OF INDIVIDUALS OR GROUPS OF PERSONS WHO ARE IN PARTICULAR NEED BY REASON OF THEIR YOUTH, AGE, INFIRMITY OR DISABLEMENT, POVERTY OR SOCIAL OR ECONOMIC CIRCUMSTANCES AND IN EVERY CASE WITH THE OBJECT OF IMPROVING THE CONDITIONS OF LIFE FOR THOSE INDIVIDUALS OR GROUPS AND THE PROVISION OF EQUIPMENT NECESSARY IN ORDER TO ENABLE THEM TO TAKE ADVANTAGE OF SUCH FACILITIES. 2. THE RELIEF OF POVERTY AMONG THOSE INDIVIDUALS OR GROUPS. 3. THE EDUCATION AND TRAINING OF LEADERS FOR THESE PURPOSES. 4. THE SUPPORT OF OTHER CHARITIES.
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	Rental of main property to various educational, family & religious groups who are in particular need. Rental of community centre for groups or individuals to progress educational, religious or well-being in the local area.
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	The trustees have had regard to the guidance issued by the charity commission on public benefit.
Additional information (optional) You may choose to include further statements		where relevant about: We didn’t make any grants in 2023 as none were requested we are progressing two this year (2024)
	SORP reference
Policy on grant making	Para 1.38	We didn’t make any grants in 2023 as none were requested we are progressing two this year (2024)


Policy on social investment including program related investment	Para 1.38	No investments are made other than to upkeep the community centre and main rental property directly.
Contribution made by volunteers	Para 1.38	Along with the trustees the community has wider supporters who we update annually on progress (last meeting 9thJuly 2023)and who will help with the property upkeep from time to time.
Other

Achievements and Performance

	SORP reference
Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	The Community of St David exited 2022 in thankfully continued good health given the devastation of the pandemic. The community’s role in bringing people together continues to be important in 2022 as we all continue to repair our emotional and physical well-being as the continued toll of recession and inflation hit families and communities. Ensuring continued financial stability as we rebuilt bookings helped by an increased workload from all the trustees, our booking manager and wardens who all pulled together to ensure the charity built back our contacts and usage as groups rebuilt after the pandemic. As a result we have seen continued increased usage of both the community hall and the main rental property‘Court House’.

Additional information (optional) You may choose to include further statements where relevant about:

Achievements against objectives set	Para 1.41	Our main focus was to re-engage with local community groups and wider organisations post the pandemic to increase the usage of our hall and court house which we did and have seen maintained usage of both facilities. This was led by our wardens, and we have seen a wide range of users including Quakers, local live music nights, scouts & brownies, yoga and various other wellbeing tutorials. In the main house we also saw usage to local lifesaving groups for training during the winter months.

Performance of fundraising activities against objectives set	Para 1.41	Fundraising has been driven by the usage of both facilities which increased again on 2022 thanks to the hard work of the booking manager, wardens and trustees
Investment performance against objectives	Para 1.41	We do not have any investments other than the properties the charity maintains.
Other

Financial Review

Financial Review
Review of the charity’s financial position at the end of the period	Para 1.21	In 2023 we saw a good rental income increase from Court House of (31%) in the 2nd full year post the pandemic and our end of year balance grow by ~£2k. Rental income from the hall reduced by 18% as other properties in the city improved their facilities but this has recovered so far in 2024.
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	We always aim to have at least £15,000 in our bank account to cover any emergency work needed on the house and we have been able to achieve this since 2020.
Amount of reserves held	Para 1.22	At least £15,000 held in our bank account.
Reasons for holding zero reserves	Para 1.22	N/A
Details of fund materially in deficit	Para 1.24	N/A
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23	N/A

Additional information (optional) You may choose to include further statements where relevant about:

The charity’s principal sources of funds (including any fundraising)	Para 1.47	Our principal source of funding is the rental of the main house (Court House) and the community hall (Curtis House) to a variety of educational, family and religious groups.
Investment policy and objectives including any social investment policy adopted	Para 1.46	We do not invest other than the upkeep and maintenance of the properties.


A description of the principal risks facing the charity	Para 1.46	Income has come back well over the last two years due to the reengagement with the community in St Davids itself in particular. Clearly inflation means expenditures will continue to increase but we have mitigated several of these with long term utility fixed rates again. The upkeep of the court house in particular is always a risk given the cost required to maintain an old listed property We see far more risk with how many people struggling and as such low cost rental facilities such as ours will become a more important resource for families and groups.
Other

Structure, Governance and Management

Description of charity’s trusts:
Type of governing document (trust deed, royal charter)	Para 1.25	Constitution/ Aims
How is the charity constituted? (e.g unincorporated association, CIO)	Para 1.25	CIO
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	Appointed by current trustees
Additional information (optional) You may choose to include further statements		where relevant about:
Policies and procedures adopted for the induction and training of trustees	Para 1.51	All trustees will have had many years of exposure to The Community and as such know the charity, its constitution and approach well. New Trustees are given smaller responsibilities to begin with to build up their involvement over time.
The charity’s organisational structure and any wider network with which the charity works	Para 1.51	Charity is composed of 5 Trustees
Relationship with any related parties	Para 1.51	N/A

Other

Reference and Administrative details

Charity name	The Community of St David
Other name the charity uses
Registered charity number	1186412
Charity’s principal address	Court House, 20 Cross Square St Davids Haverfordwest SA62 6SE

Names of the charity trustees who manage the charity

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20	Trustee name	Office (if any)	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee (ifany)
	Eleri Davis	Chair
	Ralph Tucker	Treasurer
	David Thomson
	Jacob Cairns
	Joseph Tucker

– Corporate trustees names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets N/A held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of	Name	Address
adviser

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Date
	Ralph Tucker
	Treasurer
	20/10/2024
	20/10/2024

Independent examiner’s report to the trustees of The Community of St David (Registered Charity Number 1186412)

I report to the trustees on my examina�on of the accounts of The Community of St David for the year ended 31 December 2023 as set out on pages 1 and 2.

Responsibili�es and basis of report

As the charity trustees, you are responsible for the prepara�on of the accounts in accordance with the requirements of the Chari�es Act 2011 (‘the Act’).

I report in respect of my examina�on of the Charity’s accounts carried out under sec�on 145 of the 2011 Act and in carrying out my examina�on I have followed all the applicable Direc�ons given by the Charity Commission under sec�on 145(5)(b) of the Act.

Independent examiner’s statement

connec�on with the examina�on giving me cause to believe that in any material respect:

accoun�ng records were not kept in respect of the Charity as required by sec�on 130 of the Act; or
the accounts do not accord with those records.

In carrying out my examina�on, I noted that the cost of the property that the charity generates its income from was not in the original accounts presented to me for review. You, the trustees, agreed that the charity does own the property and therefore should be shown in the accounts. As the property was purchased and developed in 1961 and 1991 there were no historical records to be able to determine the price. The insurance valua�on was therefore used, and the Bank of England infla�on calculator used to remove the effect of infla�on to obtain the best judgement of the cost of the property. I reviewed the calcula�ons, and they appear reasonable and the best es�mate of the cost. The accounts were updated to reflect the es�mated cost of the property. The error indicates that previous year’s accounts were therefore incorrect due to a failure of internal controls to ensure that all expenses were recorded accurately and that proper accoun�ng records were not kept. I have not iden�fied any issues in these areas for the year end 31 December 2023 accounts. As you, the trustees, agreed to update the accounts, there is no issue with the accounts for the year ended 31 December 2023.

understanding of the accounts to be reached.

Signed: Date: Jayne Dennett 24/10/24

Jayne Denne� FCCA JDT Accountants Ltd 45 South Mossley Hill Road Liverpool L19 3PY

----- Start of picture text -----
The Community of St David 1186412
Receipts and payments accounts CC16a
For the period 01/01/2023 31/12/2023
To
from
Section A Receipts and payments
Unrestricted Restricted Endowment
Total funds Last year
funds funds funds
to the nearest £ to the nearest £ to the nearest £ to the nearest £ to the nearest £
A1 Receipts
Flat Rent 4,160 - - 4,160 4,160
Court House Hire 22,364 22,364 17,120
Curtis House Hire 2,691 2,691 3,296
Donations/Grants 85 - - 85 -
- - - - -
Sub total (Gross income for
29,300 - - 29,300 24,576
AR)
A2 Asset and investment sales,
(see table).
- - - -
- - - - -
Sub total - - - - -
Total receipts 29,300 - - 29,300 24,576
A3 Payments
Maintenance & Development 15,224 - - 15,224 10,574
Utilities 5,542 - - 5,542 3,755
Telephone & Internet 977 - - 977 807
Legal - - - - -
Advertising - - - - -
Insurance 5,619 - - 5,619 5,085
- - - - -
Sub total 27,362 - - 27,362 20,221
A4 Asset and investment
purchases, (see table)
- - - -
- - - -
Sub total - - - - -
Total payments 27,362 - - 27,362 20,221
Net of receipts/(payments) 1,938 - - 1,938 4,355
A5 Transfers between funds - - - - -
A6 Cash funds last year end 23,463 - - 23,463 19,108
Cash funds this year end 25,401 - - 25,401 23,463
----- End of picture text -----

CCXX R1 accounts (SS)

18/10/2024

----- Start of picture text -----
The Community of St David 1186412
Receipts and payments accounts CC16a
For the period 01/01/2023 31/12/2023
To
from
Section B Statement of assets and liabilities at the end of the period
Unrestricted Restricted Last year - as
Categories Details funds funds restated
to nearest £ to nearest £ to nearest £
B1 Cash funds Bank Balance 25,401 - 23,463
- - -
- - -
Total cash funds 25,401 - 23,463
(agree balances with receipts and payments
account(s)) OK OK OK
Unrestricted Restricted Last year - as
funds funds restated
Details to nearest £ to nearest £ to nearest £
B2 Other monetary assets None - - -
- - -
- - -
Fund to which Last year - as
Cost
Details asset belongs restated
B3 Investment assets Courthouse and Curtis House Unrestricted 405,000 405,000
- -
Fund to which Current value
Cost (optional)
Details asset belongs (optional)
B4 Assets retained for the None - -
charity’s own use - -
- -
Fund to which Amount due When due
Details liability relates (optional) (optional)
B5 Liabilities None - -
- -
----- End of picture text -----

Comparatives restated

The statement of assets and liabilites for the year ended 31 December 2022 has been restated to include the cost of the asset it owns. This was previously not included in the accounts. The assets were purchased/built in 1961 and 1991 and therefore there are no accounting records to obtain the actual costs incurred. The figure has been derived from the insurance value of the property and inflation removed as appropriate to obtain the estimataed cost price in 1961 and 1991.

Signed by one or two trustees on behalf of all the trustees

Signature	Print Name Ralph Tucker Joe Tucker	Date of approval 22/10/2024 22/10/2024

CCXX R2 accounts (SS)

18/10/2024

Independent examiner’s report to the trustees of The Community of St David (Registered Charity Number 1186412)

I report to the trustees on my examina�on of the accounts of The Community of St David for the year ended 31 December 2023 as set out on pages 1 and 2.

Responsibili�es and basis of report

As the charity trustees, you are responsible for the prepara�on of the accounts in accordance with the requirements of the Chari�es Act 2011 (‘the Act’).

Independent examiner’s statement

connec�on with the examina�on giving me cause to believe that in any material respect:

accoun�ng records were not kept in respect of the Charity as required by sec�on 130 of the Act; or
the accounts do not accord with those records.

understanding of the accounts to be reached.

Signed: Date: Jayne Dennett 24/10/24

Jayne Denne� FCCA JDT Accountants Ltd 45 South Mossley Hill Road Liverpool L19 3PY

CCXX R1 accounts (SS)

18/10/2024

Comparatives restated

Signed by one or two trustees on behalf of all the trustees

Signature	Print Name Ralph Tucker Joe Tucker	Date of approval 22/10/2024 22/10/2024

CCXX R2 accounts (SS)

18/10/2024