WARMLEY COMMUNITY CENTRE
TRUSTEES ANNUAL REPORT
MARCH 31, 2024
REGISTERED CHARITY NUMBER 1187934
WARMLEY COMMUNITY CENTRE
TRUSTEES ANNUAL REPORT
MARCH 31, 2024
The trustees present their report and the unaudited financial statements for the period ended March 31, 2024.
Reference and administrative details
Registered charity name:
Warmley Community Centre
Charity registration number:
1187934
Operational address:
20 Deanery Road Kingswood Bristol BS 15 9JB
Trustees and members of the management committee
Mrs G Smith – President (appointed January 18, 2023) Mr T Bell – Vice Chair Mr J Hackett – Siston Parish Council representative Mr S Bromiley– South Gloucestershire Council Representative Mrs J Stone – Treasurer
Independent Accountants:
Charlton Baker Chartered Accountants 61 Macrae Road Ham Green Bristol BS20 0DD
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WARMLEY COMMUNITY CENTRE
TRUSTEES ANNUAL REPORT
MARCH 31, 2024
Structure, governance and management
Governing document
Warmley Community Centre is a Charitable Incorporated Organisation (CIO). It was registered on February 13, 2020 and its registered number is 1187934. All the activities of the Warmley War Memorial Hall and Community Centre, registered charity number 301643 together with its assets and liabilities as at March 31, 2020 were transferred to the CIO with effect from that date.
In the event of the CIO being wound up, the members of CIO have no liability to contribute to its assets and no personal responsibility for settling its debts and liabilities.
Trustees
The trustees, who served during the period and up to the date of this report, are set out on page 2. One half of the members must retire at each annual general meeting and offer themselves for re-election.
Risk management
The trustees discuss the operational and financial risks to which the charity is exposed on a regular basis and systems, procedures and policies including those for Health and Safety, Equality and Diversity and Safeguarding have been introduced to mitigate those risks.
Objectives and activities
The objects of the charity are:
To further or benefit the residents of the Ecclesiastical Parish of Warmley and the civil Parish of Siston and the neighbourhood, without distinction of sex, 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 of social 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 of a community centre and to maintain or manage or co-operate with any statutory authority in the maintenance and management of such a centre for activities promoted by the charity in furtherance of the above objects.
The trustees confirm that they have had regard to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the charity’s aims and objectives and in planning future activities.
Achievements and performance
The Community Centre continued to welcome new hirers throughout the year and is now the home for a very wide range of groups reaching all ages, abilities, interests and activities making use of all spaces within the building. A full list of all the groups and their activities is available from the office.
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WARMLEY COMMUNITY CENTRE
TRUSTEES ANNUAL REPORT
MARCH 31, 2024
(continued)
In addition to the regular daily and weekly activities the Centre also hosted a number of one-off events, including the annual Warmley Flower Show, the bi annual Dog Show and, following the success of the first event, a second Christmas Craft Fayre providing small businesses and hobbyists from the local community the opportunity to display and sell their items.
A number of concerts and performances were staged during the year, by both ‘in-house’ groups and visiting performers, namely Andy Ford, a local celebrity and the Bristol Male Voice Choir which were all very well supported by the local community.
The Centre also provided the venue for a wide range of private functions using the facilities of both the Main Hall and the Jubilee Lounge.
The Trustees continue to make every effort to improve the appearance and facilities of the Centre in order for it to be as welcoming as possible for all its regular users and visitors. Capital expenditure during the year under review included a new sound system for the Jubilee lounge and new fire doors including improved accessibility facilities.
They are, however continually reminded of the fact that, due in part to the age of the building, unwelcome events occur. In February 2023, a burst water pressure valve had caused significant flooding in the Hall. Some activities were able to continue initially but an assessment of the full extent of the damage and the amount of work required to refurbish the floor meant the Hall had to be closed throughout August.
Financial review
The increase in income from lettings to groups, clubs and individuals and from Snooker Club clocks for the year was of £29,324 i.e., almost 32%. This was achieved by the increase in number of hirers and an increase in hourly rates of hire of 10%. The trustees agreed that it was essential to make an increase of this magnitude in the light of the increasing running costs and met with all regular hirers to explain the situation.
The net contribution from the bars and catering of £10,500, before wages, is also a valuable income stream. The use of the bar facilities is restricted to members attending regular activities and visitors attending private functions and one-off events.
Running costs however, also increased and at a higher rate from £125,249 to £146,569 – an average of 17%. Within this average, the following costs rose significantly, energy (gas and electricity) by 34%, with a promise of further rises to come, repairs and maintenance by 16%, wages by 10%, in line with the increase in the national living wage and a doubling of insurance premiums.
A very special word of thanks is extended to the Warmley Ladies Friendship Group who not only hold their monthly meetings at the Centre but have continued to donate and make contributions towards new furnishings and equipment from their fundraising activities.
Similarly, grateful thanks are extended to the Film Screening Group which has continued to make donations.
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WARMLEY COMMUNITY CENTRE
TRUSTEES ANNUAL REPORT
MARCH 31, 2024
(continued)
Reserves policy
It continues to be the aim of the trustees to build the free reserves and set up a sinking fund to meet the costs of essential repairs, maintenance and improvements to the premises to approximately £15,000.
Plans for the future
The administration team continue to work tirelessly to promote the Centre and try to accommodate all potential hirers, whether groups or individuals whenever and wherever possible in order to maximise use of the Centre.
The concern for the Trustees, looking forward to the coming twelve months is the rising costs of energy, other utilities and insurance.
Every effort will continue to be made to secure grant funding for necessary improvements with new roofing, a central heating update and new windows, all to improve energy efficiency, being on the target list.
Trustees’ responsibilities
The trustees are responsible for preparing the Trustees report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the charity trustee to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period.
In preparing these financial statements, the trustee is required to:
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Select suitable accounting policies and then apply them consistently;
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Observe methods and principles in the applicable Charities SORP;
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Make judgements and accounting estimates that are reasonable and prudent;
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State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charitable company will continue in business
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions and 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, the applicable Charities (Accounts and Reports) Regulations, and the provision of the Trust deed. 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.
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WARMLEY COMMUNITY CENTRE
TRUSTEES ANNUAL REPORT
MARCH 31, 2024
(continued)
This report was approved on January 9, 2025 and signed on by
A Bell
Chairman of the Management Committee
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WARMLEY COMMUNITY CENTRE
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE WARMLEY COMMUNITY CENTRE
Year ended March 31, 2024
I report to the trustees on my examination of the financial statements of The Warmley Community Centre (the charity) for the ended March 31, 2024.
Responsibilities and basis of report
As the trustees of the charity, you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the Act).
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
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:
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Accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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The financial statements do not accord with those records; or
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The financial statements 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.
Paul Cridland FCA Independent Examiner
61 Macrae Road Ham Green Bristol BS20 0DD
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WARMLEY COMMUNITY CENTRE
STATEMENT OF FINANCIAL ACTIVITIES
MARCH 31, 2024
| Notes Income Grants, gifts and donations 4 Charitable activities 5 Other income 6 Investment income Total income Expenditure Charitable activities 7 Total expenditure Net income and movement in funds Total funds brought forward Transfer between funds Total funds carried forward |
Restricted Funds Unrestricted Funds 2024 2023 £ £ £ £ - 4,426 4,426 14,296 - 128,064 128,064 94,349 - 35,102 35,102 33,805 - 471 471 234 |
|---|---|
| - 168,063 168,063 142,684 |
|
| - 146,569 146,569 125,249 |
|
| - 146,569 146,569 125,249 |
|
| - 21,494 21,494 17435 5,931 297,437 303,368 285,933 -5,931 5,931 - - |
|
| - 324,862 324,862 303,368 |
The statement of financial activities includes all gains and losses of the year.
All income and expenditure derive from continuing activities.
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WARMLEY COMMUNITY CENTRE
STATEMENT OF FINANCIAL POSITION
MARCH 31, 2024
| Notes Fixed assets 11 Investments 12 Current assets Debtors and prepayments 13 Cash at bank and in hand Total current assets Creditors: amounts falling due within one year 14 Net current assets Total assets less current liabilities Funds: Unrestricted funds 15 Restricted funds 15 |
2024 £ 298,032 6,841 12,131 16,223 28,354 8,365 19,989 324,862 324,862 - 324,862 |
2023 £ 280,601 6,841 7,399 16,718 24,117 8,191 15,926 303,368 297,437 5,931 303,368 |
|---|---|---|
These financial statements were approved by the Management Committee on January 9, 2025 and signed on its behalf by
………………………………. A Bell - Chairman
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WARMLEY COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED MARCH 31, 2024
1. General information
The charity is a public benefit entity and a registered charitable incorporated organisation in England and Wales. The address of the principal office is Warmley Community Centre, 20 Deanery Road, Kingswood, Bristol, BS15 9JB.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’, the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.
3. Accounting Policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
Going concern
There are no material uncertainties about the charity’s ability to continue.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
Income
All income is included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific are applied to particular categories of income:
Investment income is included when receivable Income from charitable activity is accounted for when earned
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WARMLEY COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED MARCH 31, 2024 (continued)
Income (continued)
Income from grants, where related to performance and specific deliverables, is accounted for as the charity earns the right to consideration by its performance
Expenditure
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of a charity.
All costs are allocated between the expenditure categories of the SOFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis.
Tangible assets
Tangible assets are initially recorded at cost above the threshold of £500, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fixtures, fittings and equipment – 10 to 15 years – reducing balance
In the opinion of the trustees, the provision for depreciation on the historical costs of the land and buildings is not required for this financial year. The market value of the land and buildings exceeds the written down value shown in the financial statements.
Investments
Quoted investments are stated at the valuation as at March 31, 2024.
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WARMLEY COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED MARCH 31, 2024 (continued)
4. Grants, gifts and donations
| Gifts & donations Legacies South Gloucestershire Council – Area Wide Grant Siston Parish Council Total |
Restricted Funds Unrestricted Funds 2024 2023 £ £ £ £ - 3,394 3,394 4,865 - 1,032 1,032 - - - - 5,000 - - - 4,431 |
|---|---|
| - 4,426 4,426 14,296 |
5. Charitable activities
| Lettings to groups, clubs and individuals Snooker Clocks Sundry income Membership subscriptions Total |
Restricted Funds Unrestricted Funds 2024 2023 £ £ £ £ - 108,533 108,533 82,955 - 14,019 14,019 10,273 - 1,633 1,633 154 3,879 3,879 967 |
|---|---|
| - 128,064 128,064 94,349 |
6. Other income
| Bar and catering Fund raising events Total |
Restricted Funds Unrestricted Funds 2024 2023 £ £ £ £ - 32919 32,919 31,294 - 2,183 2,183 2,511 |
|---|---|
| - 35,102 35,102 33,805 |
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WARMLEY COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED MARCH 31, 2024 (continued)
7. Expenditure on charitable activities
| Bar and catering Support costs Administration: Salaries, wages and other staff costs Printing, stationery and advertising Telephone and postage Computer software Premises: Rates and water Heat and light Insurance Repairs, maintenance and security Sundries Depreciation Financial: Bank interest and charges Bad debts Governance: Independent examination Legal and professional fees Licences and PPL/PRS D.B.S checks and training Total expenditure |
Restricted funds £ - - - - - - - - - - - - - - - - - - |
Unrestricted funds Total 2024 Total 2023 £ £ £ 17,753 17,753 19,834 61,708 61,708 55,846 546 546 345 2,403 2,403 2,140 1,225 1,225 1,131 4,167 4,167 2,804 21,665 21,665 16,190 7,406 7,406 3,632 18,950 18,950 16,370 1,957 1,957 519 4,365 4,365 2,752 275 275 282 - - 775 960 960 900 1,200 1,200 - 1,857 1,857 1,142 132 132 587 |
|---|---|---|
| 146,569 146,569 125,249 |
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WARMLEY COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED MARCH 31, 2024 (continued)
8. Net income for the period
This is stated after charging:
| Independent examination and numbers were as follows: Salaries and wages including social security and pension costs |
2024 £ 900 2024 £ 61,708 |
2023 £ 900 2023 £ 55,846 |
|---|---|---|
9. Staff costs and numbers
Staff costs were as follows:
The average number of employees during the period was: Part-time staff – 6, (2023 – 6)
No employee received employee benefits of more than £60,000 during the year.
Key Management Personnel
Key management personnel include all persons that have authority and responsibility for planning, directing and controlling the activities of the charity. The total compensation paid to key management personnel for services provided to the charity was £nil.
10. Trustees’ remuneration
The trustees received no remuneration during the year and no expenses were reimbursed.
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WARMLEY COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED MARCH 31, 2024 (continued)
11. Tangible fixed assets
| Land and Fixtures, fittings buildings and equipment £ £ Cost April 1, 2023 237,020 46,333 Additions 5,194 16,602 Disposals - - At March 31, 2024 242,214 62,935 Depreciation April 1, 2023 - 2,752 Charge in period - 4,365 Disposals - - At March 31, 2024 - 7,117 Net Book Value At March 31, 2024 242,214 55,818 At March 31, 2023237,020 43,581 12.Investments Listed charitable investments |
Total £ 283,353 21,796 - 305,149 2,752 4,365 - 7,117 298,032 280,601 2024 £ 6,841 |
2023 £ 6,841 |
|---|---|---|
13. Debtors and prepayments
| Debtors Sundry debtors and prepayments |
2024 £ 11,831 300 12,131 |
2023 £ 7,099 300 7,399 |
|---|---|---|
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WARMLEY COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED MARCH 31, 2024 (continued)
14. Creditors: amounts falling due within one year
| Creditors and accruals 15. Restricted and Unrestricted funds Unrestricted funds: Funds brought forward Unrestricted funds transferred from previously unincorporated organisation Income Expenditure Transferred from Restricted funds Funds carried forward Restricted funds: Funds brought forward Income Expenditure Transferred to Unrestricted funds Funds carried forward |
2024 2023 £ £ 8,365 8,191 2024 2023 £ £ 297,437 285,933 - - 168,063 133,253 (146,569) (125,249) 5,931 3,500 |
|---|---|
| 324,862 297,437 |
|
| - - 5,931 9,431 - - (5,931) (3,500) |
|
| - 5,931 |
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WARMLEY COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED MARCH 31, 2024 (continued)
15. Restricted funds continued
| South Gloucestershire Council – Area Wide Grant – towards improvements to the heating system Siston Parish Council – funding for Accessibility improvements Total |
At April 1, 2023 Income Expenditure Transfer to Unrestricted funds At March 31, 2024 £ £ £ £ 1,500 - (1,500) - 4,431 - - (4,431) - |
|---|---|
| 5,931 - - (5,931) - |
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WARMLEY COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED MARCH 31, 2024 (continued)
16. Analysis of net assets between funds
| Fixed assets and investments Current assets Current liabilities Net assets Fixed assets and investments Current assets Current liabilities Net assets |
Restricted funds Unrestricted funds Total funds 2024 £ £ £ - 304,873 304,873 - 28,354 28,354 - 8,365 8,365 |
|---|---|
| - 324,862 324,862 |
|
| Restricted funds Unrestricted funds Total funds 2023 £ £ £ - 287,442 287,442 5,931 18,186 24,117 - 8,191 8,191 |
|
| 5,931 297,437 303,368 |
17. Related parties
Creditors, amounts falling due within one year include loans from a trustee totalling £5,532 (2023 £3,022)
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