2023-08-31-accounts

Trustees' Report		1tos
Statement ofTrustees'	Responsibilities
Independent Auditors'	Report	10to 12
Statement ofFinancial	Activities	13
Balance Sheet		14
Statement ofCash Flows		15
Notes to the Financial	Statements	16to 31

Reference and Administrative	Reference and Administrative	Details
Trustees		LLewis
		C Healy		(Resigned	3'~ April 2023)
		P Wagstaffe		(Resigned	3'~ April 2023))
		V Galbraith		(Resigned	9'" October 2022)
		JRuffell
		LDawson
		N Browne
		M Ross		(Passed Away 7'" May 2023)
		P Allen
		JTurner		(Appointed	6~ February 2023)
Senior Management	Team	Rachel Smith		Centre Manager
		Sharon Nethercott		Preschool	Manager
Principal OAice		New Street
		Lymington
		Hampshire
		SO41 9BQ
Charity Registration	Number	118876S
Website		hti s:ill min~~toncommuni		.corn/
Solicitors		Lester Aldridge
		Russell House
		Oxford Road
		Bournemouth
		Dorset
		BH8 8EX
		Page	1	of31

			Unrestricted	Restricted	Total	Total
		Notes	Funds	Funds	2023	2022
Income and Endowments	from
Donation and Legacies			49,135	232,422	281,557	32 223
Charitable activities			482,781		482,781	418,293
Other trading activities			37,017		37,017	30,486
Investment Income			8,371		8,371	798
Other Income			613		613	530
Total Income			577,917	232,422	810,339	482,330
Expenditure
Cost ofraising funds			17	3,857	3,874	4,537
Expenditure on charitable	activities		544,996	29,342	574,338	499,579
Total Expenditure			545,013	33,199	578,212	504,116
Net (expenditure)/Income			32,904	199,223	232,127	(21,786)
Funds transfer from old charity
Transfer between funds		17	68,767	(68,767)
Net income/(expenditure)	&net
movement in funds after	transfers		101,671	130,456	232,127	(21,786)
Total funds, brought forward			1,238,017	171,139	1,409,156	1,430,942
Total funds, carried forward			1,339,688	301,595	1,641,283	1,409,156

		Notes	2023	2022
Fixed assets
Tangible assets		13		996,660	928,134
Current assets
Stock		14	3,492	1,818
Debtors		15	64,723	57,523
Cash at bank and in hand			650,476	476,105
			718,691	535,446
Liabilities
Creditors falling due with in one	year	16	(74,068)	(54,424)
Net current assets				644,623	481,022
Net assets				1,641,283	1,409,156
The funds ofthe charity
Unrestricted funds:
General		17		57,884	76,459
Designated		17		1,281,804	1,161,558
Restricted funds		17		301,595	171,139
Total charity funds				1,641,283	1,409,156
These accounts were approved	by the trustees on 5th		February 2024 and	were signed on their behalf by:
LDawson			N Browne
Treasurer			Acting Chair

			2023	2022
Cash flow from operating activities
Net movement in funds			232,127	(21,786)
Add back depreciation			49,140	(11,294)
Decrease / (increase) in Stock			(1,674)
Decrease / (increase) in debtors			(7,200)	35,740
Increase / (decrease) in creditors			19,644	5,766
Net Cash flow generated from Operating	Activities		292,037	3,106
Cash flows from investing activities
Purchase oftangible fixed assets			(117,666)	(104,399)
Cash used in investing activities			(117,666	104,399)
Cash flows from financing activities
Cash used in financing activities
Increase / (decrease) in cash Er,cash equivalents		in the year	174,371	107,505
Cash Eccash equivalents at the beginning of	the	year	476,105	583,610
Total cash dk cash equivalents at the end	ofthe year		650,476	476,105

Depreciation	is provided	on tangible fixed assets soasto write offthe cost or valuation, less any estimated	on tangible fixed assets soasto write offthe cost or valuation, less any estimated	on tangible fixed assets soasto write offthe cost or valuation, less any estimated	on tangible fixed assets soasto write offthe cost or valuation, less any estimated	residual
value, over	their expected	useful economic life as follows:
Asset class			Depreciation method		and rate
Other freehold property			2%straight	line basis
			Computer	equipment:	66.7%first	year,
Fixtures, fittings and equipment			33,3%second year basis, Furniture			and
			equipment:	3year straight line basis
Freehold Fuller McLellan		Hall	2%straight	line basis
Celebrating	70 refurbishment		5%straight	line basis

			Unrestricted		Total	Total
			General	Restricted	2023	2022
Government	Grants		7,500		7,500	9,000
Fund Raising-Celebrating		70		19,220	19,220	23,223
Fund Raising-Others			4,135		4,135
Donation for	Lift &Access Ramps developments		37,500		37,500
Donation for	Toilet Development			213,202	213,202
			49 135	232422	281557	32,223

					Unr estricted	Restricted	Total	Total
					Funds	Funds	2023	2022
							f.
Subscription					13,350		13,350	11,614
Subscriptions		from	atriliated	bodies	1,546		1,546	1,650
Car Park Income					7,232		7,232	6,909
Classes Income					6,180		6,180	6,832
Bar					17,084		17,084	12,019
Cafe					68,671		68,671	46,104
Cinema/Malt		Hall			84,579		84,579	63,514
Pottery					1,610		1,610	1,771
Lymington	Players				14,378		14,378	14,178
Preschool					102,400		102,400	95,713
Public and internal			room hire		162,081		162,081	156,097
Equipment	Hire				1,324		1,324	1,318
Photocopying		Income			2,346		2,346	574
					482 781		482,781	418893

		Unrestricted
			Total		Total
		General		2023f		2022 f
Sale	ofbooks	8,111		8, 1 1 1		6,554
Tidal	Boutique Sales income	28,906		28,906		23,932
		37,017		37,017		30,486

		Unrestricted	Total	Total
		General	2023	2022
				f
Interest	income	8,371	8,371	798
		8,371	8,371	798

		Unrestricted	Total	Total
		General f	2023 f	2022
Other	Income	613	613	530
		613	613	530

Cost oftrading activi ties	Cost oftrading activi ties
		Unrestricted
		funds		Restricted	Total	Total
		General		funds	2023	2022
Fandraising	trading cost
Fundraising			17	3,857	3,874	4,537
			17	3,857	3,874	4,537

		Unrestricted
		funds	Restricted	Total	Total
		General	funds	2023	2022
Gasses expenditure		2,292		2,292	2,417
Bar		7,309		7,309	6,587
Cafe inlcuding	salaries	51,488		51,488	39,954
Cinema/Malt	Hall	42,072		42,072	35,029
Lymington Players		3,475		3,475	3,519
Preschool		103,952		103,952	94,270
Pottery expenditure		137		137	489
Support cost(	Refer Note 9)	314,473		314,473	312,457
Depreciation		19,798	29,342	49,140	(11,294)
		544 996	29342	574 38	499579

					Unrestricted
					funds	To'tal	Total
					General	2023	2022
Administrative salaries					137,625	137,625	150,590
Water rates					3,106	3,106	1,919
Light and	heat				44,108	44,108	33,890
Insurance					11,164	11,164	11,411
Building repairs					5,852	5,852	9,970
Equipment	repairs and	renewal			8,913	8,913	1,545
Computer	maintenance	and	software		5,149	5,149	4,575
Telephone					2,459	2,459	3,544
Printing,	postage, stationary		and advertising		4,484	4,484	4,258
Newsletter and MLAP					2,675	2,675	1,065
Sundry expenses					7,233	7,233	4,440
Cleaning	and waste disposal-inlcuding			wages	66,144	66,144	64,405
Audit and	Accountancy				5,675	5,675	8,289
Legal and	professional	fees			5,634	5,634	9,399
Bank charges					4,252	4,252	3,l57
					314473	314473	312457

		2023	2022
Audit fees		5,400	5,400
Other non-audit	services	275	2,889
Deprecitaion of	fixed asset	49,140	(11,294)
		54$15	3005

Staffcosts	2023f	2022
Wages and Salaries	282,997	281,756
Social security cost	14,573	13,707
Pension cost	5,141	4,869
	302,711	300 32

	Land and	Furniture	and	Computer	Celebrating	70	Freehold Fuller
	building	equipment		equipment	refurbishment		McLellau Hall
Cost
At 1st September 2022	175,271	243,274		1,850	471,674		706,890
Additions			2,294	211	115,161
As at 31stAugust 2023	175,271	245,568		2,061	586,835		706,890
Depreciation
At 1st September 2022	116,720	242,198		514	85,G33		226,360
Charge for the year	3,504		924	1,234	29,342		14,136
As at 31stAugust 2023	120,224	?43,122		1,748	114/75		240,496
Net BookValue
As at 31stAugust 2G23	55,047		2,446	313	472,460		466,394
As at 31stAugust 2022	58,551		1,076	1,336	386,641		480,530
							Total
							K
Cost
At 1stSeptember 2022							1,598,959
Additions							117,666
As at 31stAugust 2023							1,716,625
Depreciation
At 1stSeptember 2022							670,825
Charge for the year							49,140
As at 31stAugust 2023							719/65
Net BookValue
As at 31stAugust 2023							996,660
As at 31stAugust 2022							9?8,134

	Notes to	the Financial Statements for the	Year Ended 31August	2023
14Stock
			2023	2022
			K
Stocks			3,492	1,818
			3,492	1,818
15Debtors
			2023	2022
			K
Trade Debtors			25,659	22,701
Prepayments			21,131	17,472
Other debtors (Freda		Hohue s legacy)	17,350	17,350
Accrued	income		583
			64,723	57,523
16Creditors: amount		falhng due within one year
			2023	2022
			K
Trade Creditors			9,793	9,890
Other taxation and social security			9,827	1,502
Pension	scheme creditor		1,243	2,169
Accruals			I7,643	16,121
Deferred Income (see note below)			35,562	24,742
			74068	54424
Deferred	Income:
			2023	2022
Deferred	Income balance at 1stSeptember		24,742	(22,727)
Amount	deferred in the year		62,318	24,742
Amount	released to income in the year		(51,499)	22,727
Deferred	Income balance at year end August		35,562	24,742

						Balance at
		Balance at I	Incoming	Resources		31stAugust
		September 2022	resources	expended	Transfers	2023
Unrestricted
General
Unrestricted general	funds	76,459	540,417	(512,598)	(46,394)	57,884
Designated
Establishment Fund		9I3,373			115,160	1,028,533
Pre-School Fund		I2,000				I2,000
Development Fund -	Malt Hall Cinema	5,619				5,6I9
Disaster Recovery Reserve		i40,000				l40,000
Development Fund -	Lifl &,Access Ramps	90,566	37,500	(32,415)		95,65 I
Total Designated		1,161,558	37,500	32,415	115,160	IP81,804
Total Unrestricted		1,238,017	577,917	545,013	68,767	1,339,688
Restricted
Celebrating 70		17I,139	19,220	(33,199)	(40,966)	116,195
Deva laprnent C70 Fund - Toilet Development			213,202		27,80I	185,400
Total Restricted		171,139	232,422	33,199	68,767	301,595
Total Funds		1,409,156	810@39	578312		1,641,283

Notes	Notes	Notes	to	th	e Financial Stat	ements for the Ye	ar Ended	31August 2	023
Previous year
										Balance at
						Balance at1	Incomt ng	Resources		31st August
						September 2021	resources	expended	Transfers	2022
Unrestrt cted
General
Unrestricted		general	funds			28,559	383,968	(412,693)	76,625	76,459
Designated
Establishment		Fund				812,441			100,932	913,373
Pre-School	Fund					12,000				12,000
Development		Fund General				25,489			(25,489)
Developtnent		Fund Malt		Hall		5,619				5,619
Disaster Recovery Reserve						140,000				140,000
Development		Fund Planning					16,151	(16,151)
Development		Furtd-Cafe		Refurb			1,058	(1,058)
Development		Fund-Wellington			Room Refurb		57,930	(57,930)
Development		Fund-New		Pre	School	52,068			(52,068)
Development		Futtd-Lift				132,510		(41,944)		90,566
						1,180 127	75,139	117083)	23375	1,161,558
Total Unrestricted						1,208,686	459,107	(529,776)	100,000	1,238,017
Restricted
Celebrating	70					222,256	23,223	25,660	(100,000)	171,139
Total Funds						1,430,942	482,330	504,116)		1,409,156

		Unrestricted	Unrestricted	funds	Restricted	Total funds at
		General	Designated		funds	31stAugust 2023
Tangible	fixed assets			996,660		996,660
Current	assets	131,952		285,144	301,595	718,691
Current	liabilities	74,068)				74,068
Total Net assets		57884		1 81804	301,595	1641283
		Unrestricted		funds	Restricted	Total funds at
		General	Designated		funds	31stAugust 2023
Tangible	fixed assets			928,134		928,134
Current	assets	130,883		233,424	171,139	535,446
Current!	iabiiities	54,424				54,424)
Total Net assets		76459		1,161,558	171,139	1,409 156