2022-03-31-accounts

HUCCLECOTE COMMUNITY ASSOCIATION CIO Registered Charity No. 1186950

ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDING 31[st] MARCH 2022

Hucclecote Community Association Report of the Trustees for the year ended 31 March 2022 cont/d

Hucclecote Community Association

Report of the Trustees for the year ending 31 March 2022

Contents

	Page
Legal and administrative information	3 - 4
List of Trustees	4
Organisational Structure	5
Review of Activities for the year	6
Policy on Reserves	7 - 8
Trustees’ Financial Responsibilities	9
Statement of financial activities	10
Balance Sheet	11
Notes forming part of the financial statements	12 – 14
Report of the Independent Examiner	15

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Hucclecote Community Association Report of the Trustees for the year ended 31 March 2022 cont/d

ANNUAL REPORT & ACCOUNTS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

The Trustees present their report along with the financial statements of the charity for the year ended 31 March 2022. The financial statements have been prepared to comply with applicable law.

LEGAL AND ADMINISTRATIVE INFORMATION

Name of the Charity Hucclecote Community Association CIO

Address of the Office of the Charity

Hucclecote Community Centre Hucclecote Road Hucclecote Gloucester GL3 3RT

Telephone [phone] E-mail [e-mail] Website www.hucclecote.org.uk

Names and addresses of other relevant organisations

Bankers: CAF Bank Ltd, 25 Kings Hill Avenue, Kings Hill, West Malling, Kent ME19 4JQ

Independent Examiner: Ben Edwards, Esq., 8 Oak View, Hardwicke, Gloucester, GL2 4AT

Solicitors: Dean Barnard, Esq., Dee & Griffin, Hucclecote Court, 76, Hucclecote Road, Gloucester, GL3 3RU

Nature of the Governing Document The charity is governed by a Constitution which was adopted on 18[th] November 2019. It is Charitable Incorporated Association (CIO) registered under the Charities Act; registration number 1186950.

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Hucclecote Community Association Report of the Trustees for the year ended 31 March 2022 cont/d

Objects of the Association

1. To promote the benefit of the inhabitants of Hucclecote and the neighbourhood (“the area of benefit”) without the distinction of sex, sexual orientation, nationality, age, disability, or race, or of political, religious or other opinions, by associating together the said inhabitants and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation and leisure-time occupation with the object of improving the conditions of life of the said inhabitants.

2. To establish or secure the establishment of a Community Centre and to maintain and manage the same (whether alone or in co-operation with any local authority or other person or body) in furtherance of these objects.

3. To promote such other charitable purposes as may from time to time be determined.

The Association shall be non-party in politics and non-sectarian in religion.

Method of election of Trustees At the Annual General Meeting members with power to vote elect a President, Chairman, Vice-Chairman, Treasurer and Secretary and up to ten individual members of the Association. Those elected are the Trustees of the Association and form the Management Committee. The Trustees who have served during the year are set out below.

Summary of investment powers The Constitution empowers the Association to invest money not immediately required for its objects in or upon such investments, securities or property as the Association may think fit, subject to such conditions as may be imposed by law.

Names of Trustees as at 31.03.2022

Mr. R. Barker Mr C. Etheridge Ms G. Bond Mr P. Finch Mrs J. Boote Mr M. Hall Mr D. Brown Mrs H. Horwood Ms H. Collen Mr C. Slater Mr R. Crowhurst Mrs C. Spencer Mr. W. Crowther

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Hucclecote Community Association Report of the Trustees for the year ended 31 March 2022 cont/d

Organisational structure

The organisational structure of the Association is as below.

----- Start of picture text -----
Trustees
(Management Committee)
Resources Maintenance Personnel Development Events
Committee Sub- Committee Committee Committee
committee
----- End of picture text -----

The Management Committee meets at least four times a year, when it receives reports from all relevant Committees. The Management Committee has responsibility for matters related to the constitution and to the overall direction of the Association, and considers recommendations from the other committees.

The Resources Committee undertakes budgetary planning and recommends financial strategy; it reviews income and expenditure; it recommends charges, membership subscriptions and wage rates. It also makes recommendations regarding major items of maintenance and capital expenditure; and it has responsibility for cleaning and Health & Safety.

• The Maintenance Sub committee is responsible to the Resources Committee, and oversees day-to-day maintenance, repairs and renewals to grounds, buildings and fixtures and fittings.

The Personnel Committee has responsibility for staff recruitment and welfare, and for training; it makes recommendations on pay and contracts.

The Development Committee has responsibility for policies, marketing, and awards and grants; it makes recommendations on long-term planning for the development of the Association.

The Events Committee, in liaison with the Social Club (see below), organises social and special events at the Community Centre and elsewhere.

In addition the Management Committee may from time to time set up as required

A Project Committee to oversee a specific major project; and

A Disciplinary & Arbitration Committee.

The life-span of any such committee is limited to the time needed to fulfil the particular remit for which it was appointed.

Related Parties

There is a Social Club, operated by Hucclecote Social Club (2012) Limited, which is a trading company owned by holding trustees appointed by the Community Association. The Social Club pays a monthly licence fee, and covenants its net profits to the Charity.

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Hucclecote Community Association Report of the Trustees for the year ended 31 March 2022 cont/d

Review of the Activities of the Charity for the year 1 April 2021 to 31 March 2022

This year has seen a return to normal operations without government restrictions relating to the COVID-19 Pandemic. Whilst that return to normality has been welcomed, the usage of the Community Centre by user groups and casual visitors has still not returned to pre-pandemic levels. This has resulted in the Association’s income being significantly lower than pre-pandemic times, whilst expenditure runs at pretty much full operational levels.

With all of the above taken into account, the Association realised a deficit for the year of £11,888. A deficit around this level was anticipated in last year’s report which acknowledged that the Community Centre would take time to recover from the pandemic and that last year’s surplus of over £27,000 would provide some financial cushion until such time that full recovery is complete. It remains the case that 2022/23 will also be impacted by reduced users and that further erosion of the 2020/21 surplus will result. The trustees, volunteers and staff within the Association however continue to work hard to return the income streams to good levels as soon as possible.

In addition to the Association’s primary income stream of room hire, regular events such as live music, quiz nights, bingo, children’s parties and weekly activities for the under-5’s continue to provide fantastic services to the local community and the trustees are grateful for the staff and volunteers that work so hard to make these things happen.

The two main franchises within the Community Centre are the Social Club (2012) Ltd and the D&L Essence Café. Both of these organisations continue to make good contributions to the HCA and offer friendly and welcoming environments to the people of Hucclecote and the surrounding area. Both organisations would like to see their customer numbers continue to recover post-pandemic but this could continue to take time. The trustees are grateful to the staff and volunteers of both franchises for all of their efforts.

Finally, the transfer to the land (The Hucclecote Millennium Garden) from the old unincorporated HCA charity (Charity number 301550) to the new incorporated one (Charity number 1186950) is near completion. This will enable the old charity to be closed down in the financial year 2022/23.

This report was approved by the Trustees on 17 October 2022 and signed on their behalf by

R.J. BARKER …………………R J Barker…………………………..Chairman

C. ETHERIDGE………………C Etheridge………………………...…………Hon. Secretary

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Hucclecote Community Association Report of the Trustees for the year ended 31 March 2022 cont/d

Investment policy

The Constitution empowers the Association to invest money not immediately required for its objects in or upon such investments, securities or property as the Association may think fit, subject to such conditions as may be imposed by law.

The Charity’s Policy on Reserves

1. Purpose

The purpose of this policy is to articulate the requirements for funds, other than for normal operational requirements, to be held by the Hucclecote Community Association from one year to the next.

The policy aims to defend the retention of funds and restrict the allocation of monies to those authorised by the Trustees.

2.

Authorisation and Approval

This policy has three stages of authorisation and approval.

• 1) On an annual basis, the Resources Committee will review the policy and the allocation of funds into specific categories. This review will culminate in a written statement to the Management Committee detailing:

• a) recommendations for revision to the policy;

• b) recommendations for the allocation of funds.

• 2) The Management Committee will review the statement presented by the Resources Committee and, if agreed, endorse the recommendation. If the statement cannot be endorsed by the Management Committee, it will be sent back to the Resources Committee for further review.

3. Amendments to the Policy

At any point between annual reviews, the Resources Committee or the Management Committee may identify a requirement to amend the Policy or the allocation of funds. In such cases, the requirement should be reviewed by the Resources Committee and a process of re-approval thereby initiated in accordance with section 2 above.

4. Requirement for Reserves

The HCA Trustees recognise the need to hold reserves for two key purposes:

• a) To fund short term and long term projects, including those related to property owned or leased by the Association.

• b) To provide some protection to the Association and its programme of activities by limiting the risks arising from a downturn in income or an unexpected need for unplanned expenditure.

5. Principles of the Policy

Funds will be split into one of four categories as follows:

• a) Contingency fund

• b) Short-term property projects

• c) Long-term property projects

• d) Community projects

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Hucclecote Community Association Report of the Trustees for the year ended 31 March 2022 cont/d

Funds allocated to these categories can only be spent in accordance with the description of the category in section 6 below.

There is no requirement to spend any, or all, of the monies allocated to a category in any one year or any period of years. Each fund merely represents an intent to channel resources in a particular direction and a ceiling figure for expense in that area which cannot be breached without re-setting the ceiling figure with the approval of the Trustees.

6. Descriptions of Categories

• a) Contingency fund

This fund is for any unforeseen expenses for which alternative financing is either unavailable or not readily available. This includes emergency repairs to property owned or leased by the HCA for which alternative financing (e.g. insurance) is either unavailable or not readily available. It may be the case that monies spent from this fund are replaced at a later date when alternative financing (e.g. the materialisation of an insurance claim) becomes available.

• b) Short-term property projects

This fund is for projects within the forthcoming year which enhance or maintain the property and assets owned or leased by the HCA. Such projects should be assessed and costed prior to allocation of monies to this fund, or may be developed during the course of the year if monies are available within this fund.

c) Long-term property projects

This fund is to build up reserves required for property projects in future years, particularly those which require a significant amount of money which is not made available to the HCA in the course of any one year. Prior to commencement of the year in which such a project is planned to be implemented, monies will be vired, through the approval process identified earlier in this policy, to the Short-term property projects fund.

• d) Community projects

This fund is for projects which enhance or maintain the delivery of benefit to members of the Community as defined in the constitution of the HCA. These projects will not be related to the enhancement or maintenance of property owned or leased by the HCA.

7. Process of Allocation of Monies to Fund Categories

In order to determine the monies which are allocated to each fund category, the Resources Committee will adhere to the following steps in the order that they appear. They should ensure that some money is allocated to each fund (none should be left empty).

• 1) Determine the level of funds required for the Contingency fund, taking account of: a) any major items in a poor state of repair for which a property project is not envisaged during the year and for which immediate attention could be required;

• b) any other provisions for financial risk management.

• 2) Determine the level of funds for short-term property projects by reviewing the number and nature of projects that the HCA may wish to consider funding and implementing during the course of the year.

• 3) Determine the level of funds to set aside for long-term property projects which the HCA may wish to consider funding and implementing in future years.

• 4) Determine the level of funds for Community projects based on knowledge of forthcoming requirements, previous experiences, or specific requests from Trustees.

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Hucclecote Community Association Report of the Trustees for the year ended 31 March 2022 cont/d

Trustees’ responsibilities in relation to the financial statements

Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity’s financial activities during the year and of its financial position at the end of the year. In preparing those financial statements, the trustees are required to:

• Select suitable accounting policies and then apply them consistently;

• Make judgements and estimates that are reasonable and prudent;

• State whether applicable accounting standards and statements of recommended practice have been followed subject to any departures disclosed and explained in the financial statements; and

• Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for keeping accounting records which 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 are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the trustees and signed on their behalf by:

R J Barker.

Mr R Barker Chairman

Date: 17/10/22

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Hucclecote Community Association

Report of the Trustees for the year ended 31 March 2022 cont/d

	Hucclecote Community Association	Hucclecote Community Association	Hucclecote Community Association
	Report of the Trustees for the 12 months ended 31 March 2022 cont/d
	Statement of Financial Activities, 12 months Ended 31 March 2022
			Notes		UNRESTRICT	ED	FUNDS	RESTRICTED FUNDS		12 Months	1	2 Months
					General		Centre	Trim		TOTAL		TOTAL
	INCOMING RESOURCES						Development	Trail		31.03.22		31.03.21
	Voluntary Sources
		Donations		£	95				£	95.01	£	211
		MembershipFees		£	970				£	969.55	£	-
		Affiliation Fees		£	190				£	190.00	£	-
		IncomefromSections	2	£	5,087				£	5,086.66	£	1,880
		Barprofits / SocialClubProfits		£	2,000				£	2,000.32	£	9,165
		Fundraising	3	£	347				£	347.05	£	229
		Entertainment	4	£	5,423				£	5,422.60	£	573
		CommunityDay		£	-				£	-	£	-
		Other income		-£	270				-£	270.00	-£	555
		Trim Trail FundRaising		£	-			1,307 £	£	1,307.00	£	19
		CentreImprovements		£	-				£	-	£	-
		Credit Charges		£	2				£	1.50	£	-
		Grants			£22,895				£	22,894.67	£	145,643
	Charitable trading
		Typing & printing		£	24				£	24.35	£	8
	Income from Assets
		Socialclublicencefee	10	£	816				£	816.00	£	-
		Coffee Shop		£	944				£	944.00	£	-
		DiscoHire		£	-				£	-	£	-
		Room Hire		£	25,855				£	25,854.74	£	4,894
		InterestReceived		£	519				£	519.03	£	-
	TOTAL INCOMING RESOURCES			£	64,895	- £		1,307 £	£	66,202.48	£	162,066
	EXPENDITURE
	Direct Charitable
		Sectioncosts	2	£	141				£	140.85	£	-
		AfterSchool		£	-				£	-	£	-
		Premises costs	5	£	19,439				£	19,438.94	£	12,914
		Cleaning &refuse		£	8,529				£	8,529.09	£	2,689
		Personnelcosts		£	31,388				£	31,388.45	£	31,290
		Depreciation	6	£	5,470			2,879 £	£	8,348.78	£	8,349
	Management & Administrative
		Post, Stationery, etc.		£	163				£	162.94	£	82
		Telephone		£	483				£	482.89	£	428
		Subscriptions		£	224				£	224.02	£	95
		Licences		£	1,524				£	1,523.94	£	2,443
		Computer/Training		£	-				£	-	£	-
		Legal&Professional		£	1,200				£	1,199.50	£	4,223
		Gratuities		£	1,138				£	1,138.29	£	601
		Sundry expenses		£	101				£	100.84	£	-
	Other Expenditure
		Fundraising expenses	3	£	558				£	558.33	£	102
		Entertainment expenses	4	£	4,825				£	4,825.10	£	1,678
		Community day expenses		£	523				£	522.50	£	30
		Trim Trail Expenses		£	-			- £	£	-	£	-
		Publicity		£	827				£	827.00	£	60
		Special Projects		-£	1,321				-£	1,320.70	£	69,513
		Charges		£	-				£	-	£	-
	TOTAL RESOURCES EXPENDED			£	75,212	- £		2,879 £	£	78,090.76	£	134,497
	NET INCOMING/OUTGOING RESOURCES			-£	10,316	- £		1,572 -£	-£	11,888.28	£	27,569
	(BEFORE TRANSFERS)
	TRANSFER BETWEEN FUNDS								£	-
	NET MOVEMENT IN FUNDS
	TOTAL FUNDS BROUGHT FORWARD			£	112,424	20,000 £		- £	£	132,424
	TOTAL FUNDS CARRIED FORWARD		9	£	102,108	20,000 £		1,572 -£	£	120,536

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Hucclecote Community Association

Report of the Trustees for the year ended 31 March 2022 cont/d

	Hucclecote Community Association	Hucclecote Community Association	Hucclecote Community Association	Hucclecote Community Association	Hucclecote Community Association
	Report of the Trustees for the 12 months ended 31 March 2022 cont/d
	Balance Sheet as at 31st March 2022
					Notes		Unrestricted			Restricted			Total		Total
								Funds			Funds		31.3.22		31.3.21
	FIXED ASSETS
		TangibleAssets			6	£		23,156	£		-	£	23,156	£	31,505
	CURRENT ASSETS
		Debtors			7	£		6,717	£		-	£	6,717	£	20,839
		Cash at Bank and in hand				£		95,859	£		-	£	95,859	£	99,455
						£		102,576	£		-	£	102,576	£	120,294
	CURRENT LIABILITIES
		Creditors: amounts falling due			8	£		5,196	£		-	£	5,196	£	19,375
			withinone year
	NET CURRENT ASSETS					£		97,380	£		-	£	97,380	£	100,919
	TOTAL NET ASSETS					£		120,536	£		-	£	120,536	£	132,424
	FUNDS				9	£		120,536	£		-	£	120,536	£	132,424

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Hucclecote Community Association

Report of the Trustees for the year ended 31 March 2022 cont/d

	Hucclecote Community Association	Hucclecote Community Association	Hucclecote Community Association	Hucclecote Community Association	Hucclecote Community Association
	Report of the Trustees for the 12 months ended 31 March 2022
	Notes to the accounts for the 12 months ended 31 March 2022
	1	Fixed Assets
		Fixed assets arewrittenoffona straightline basis overtheirestimated useful life.
	2	Section Accounts
								2022		2021
					C/Fwd	Income	Expenses	Net		Net
		Unrestricted Funds
		Badminton				354 £	- £	354		88 £
		Under5'sActivities				4,753 £	4,948 £	-195		1,782 £
		Scrabble				- £	- £	0		- £
		Other				20 -£	2 £	-22		10 £
						5,087 £	4,950 £	137 £		1,880 £
								137 £		1,880 £
	3	Fund Raising
								2022		2021
						Income	Expenses	Net		Net
		Catering				- £	389 £	389 -£		128 £
		TuckShop				347 £	169 £	178 £		1 -£
						347 £	558 £	211 -£		127 £
	4	Entertainment
								2022		2021
						Income	Expenses	Net		Net
		Children's/Senior Parties				- £	- £	- £		- £
		Other Events				5,423 £	4,955 £	467 £		1,105 -£
						5,423 £	4,955 £	467 £		1,105 -£
								467 £		1,105 -£
	5	Premises Costs
						General	Restricted	Total		Total
						Maint	Fund	2022		2021
		PropertyMaintenance				9,159 £		9,159 £		4,846 £
		Gas				1,670 £		1,670 £		383 -£
		Electricity				2,214 £		2,214 £		3,994 £
		General Rates				287 £		287 £		- £
		Water Rates				- £		- £		493 £
		PremisesInsurance				2,881 £		2,881 £		1,952 £
		Rent				125 £		125 £		250 £
		GroundsMaintenance				3,101 £		3,101 £		1,762 £
						19,439 £	- £	19,439 £		12,914 £

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Hucclecote Community Association Report of the Trustees for the year ended 31 March 2022 cont/d

	Hucclecote Community Association
	Report of the Trustees for the 12 months ended 31 March 2022 cont/d
	Notes to the accounts for				the 12 months ended 31 March 2022
	6	Fixed Assets
									Trim		Fixtures &			Computer		Total
							Property		Trail			Fittings		Equipment		2022
		Cost
		At1 April 2021				£		18,343	14,395 £		£		89,421	3,960 £	£	126,119
		Additions				£		-			£		-	- £	£	-
		Disposal				£		-	- £		£		-	- £	£	-
						£		18,343	14,395 £		£		89,421	3,960 £	£	126,119
		Depreciation
		At1 April 2021				£		16,416	8,637 £		£		66,988	2,574 £	£	86,266
		Chargeforthe12 months				£		964	2,879 £		£		4,044	462 £	£	8,349
		Disposal				£		-	- £		£		-		£	-
						£		17,379	11,516 £		£		71,032	3,036 £	£	94,614
		Net Book Value
		31 March 2022				£		964	2,879 £		£		18,389	924 £	£	23,156
		31 March 2021				£		1,927	5,758 £		£		22,433	1,386 £	£	31,505
	7	Debtors
													2022			2021
		Debtors									£		4,082		£	19,052
		Prepayments									£		2,635		£	1,699
		Tax									£		-		£	89
		LongTerm Debtors									£		-		£	-
											£		6,717		£	20,839
	8	Creditors
													2022			2021
		OtherCreditors									£		345		£	161
		Accruals									£		4,851		£	19,214
											£		5,196		£	19,375
	9	Funds
					Fixed			Bank &		Debtors	Creditors					Total
					Assets			Cash								2022
		Unrestricted
		General		£	23,156			£95,859	6,717 £		5,196 £				£	120,536
		Restricted
				£	-	£		-	- £		- £				£	-
		Total		£	23,156	£		95,859	6,717 £		5,196 £				120,536 £

13

Hucclecote Community Association

Report of the Trustees for the year ended 31 March 2022 cont/d

	Hucclecote Community Association
	Report of the Trustees for the 12 months ended 31 March 2022 cont/d
	Notes to the accounts for the 12 months ended 31 March 2022
	10	Related party transactions
		Hucclecote SocialClub (2012)Ltdis a separatelegalentity that donates all its profits toHucclecote
		CommunityAssociationundera deed ofcovenant. The shareholders and directors of Hucclecote Social
		Club (2012)Limited are also trustees of Hucclecote CommunityAssociation withthe shares being
		heldforthe benefit of Hucclecote CommunityAssociation.
		The SocialClub pay amonthlylicencefee (siterental) toHucclecote CommunityAssociationcharged at
		£400 per month.
	11	Trustee Remuneration
		Hucclecote CommunityAssociationdoesnotremunerate (eitherthroughsalary orpensionscheme)
		Trustees.
	12	Accounting treatment
		The accountshave beenprepared onanaccruals basis.

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