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2020-12-31-accounts

Combe Martin Community Foundation Registered Charity Number: 1189384

Combe Martin Community Foundation

Trustees Annual Report and Accounts For the period from 6[th] May 2020 to 31[st] December 2020

Combe Martin Community Foundation

CONTENTS OF THE FINANCIAL STATEMENTS for the period ended 31[st] December 2020

Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Receipts and Payments 4
Statement of Assets and Liabilities 5
Notes to the Accounts 6

Combe Martin Community Foundation

REPORT OF THE TRUSTEES

for the period ended 31[st] December 2020

The trustees present their report and accounts for the period ended 31st December 2020. The trustees have opted, under section 133 of the Charities Act 2011 (‘the Charities Act’), to prepare receipts and payments accounts

Objectives and Aims

The objects of the CIO are:

Public benefit

The Trustees have considered the Charity Commission guidance on public benefit and consider that the activities of the charity meet its charitable objectives and provide a benefit to the public.

Achievement and Performance

Charitable activities

Combe Martin Community Fund was established in May 2020, in the middle of the Covid 19 pandemic. Due to the age and vulnerability of most of the charity’s volunteers, the community charity shop has had to remain closed throughout most of the year. However, the Trustees have used the time to plan ahead for the future. A risk assessment and action plan was carried out to ensure that everything is now in place for donations to be received safely, and for the shop to reopen, as soon as the current restrictions are lifted. Local government funding has been secured to ensure that the charity can survive the pandemic restrictions on our usual activity and remain viable throughout 2021.

Financial review

The Charity had a surplus of £1,105 for the period ended 31[st] December 2020. Income received was £16,780 and expenditure of £15,675.

Unrestricted funds at the year-end were £1,105.

The charity received a local government Covid grant of £10,000 during the year.

Availability and adequacy of assets of each of the funds

The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

Reserves policy

The trustees have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size and the level of financial commitments held. The trustees aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The trustees will endeavour not to set aside funds unnecessarily.

Risk assessment

The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks

Page 1

Combe Martin Community Foundation

REPORT OF THE TRUSTEES

for the period ended 31[st] December 2020

Structure, Governance and Management

Governing document

Combe Martin Community Foundation is a Charitable Incorporated Organisation registered on 6[th] May 2020 The board of trustees meet regularly to discuss the work of Combe Martin Community Foundation and allocate grants. New trustees are elected by the existing trustees to the board after nomination and interview.

Financial reports are presented to the board at each meeting. Minutes of each meeting are taken and subsequently distributed.

Reference and Administration Details Registered name

Combe Martin Community Foundation

Registered Charity number

1189384

Principal address

2 Borough Road Combe Martin Devon EX34 0AN

Trustees Name Position Appointments/Resignations Carole A Parsons Chair Carol D Crawford Jennifer Thorp Martin D W Worth Appointed November 2018

Independent Examiner

Magnus Proctor FFA Lindisfarne Landkey Road Barnstaple EX32 9BW

Approved by the board of trustees on 19[th] February 2021 and signed on its behalf by:

............................................. Carole Parsons, Chair

Page 2

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF COMBE MARTIN COMMUNITY FOUNDATION

Independent examiner's report to the trustees of The Breakout Trust

I report to the charity trustees on my examination of the accounts of Combe Martin Charitable Foundation for the period from 6[th] May 2020 to 31[st] December 2020.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all 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:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts 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 confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.

Signed:

Magnus Proctor FFA Fellow of the Institute of Financial Accountants Lindisfarne Landkey Road Barnstaple EX32 9BW

Date: 19[th] February 2021

Page 3

Combe Martin Community Foundation

RECEIPTS AND PAYMENTS for the Period 6[th] May to 31[st] December 2020

Receipts
Gifts and donations
Sales
Recycling
Grants
Other income
Total receipts
Payments
Community grants made
Rent
Ground rent
Utilities
Insurance
Telephone
Maintenance
Shop consumables
Capital assets purchased
Total payments
Net receipts / (payments)
Reconciliation of funds
Transfer between funds
Total Funds brought forward
Total Funds carried forward
2020
Unrestricted
funds
Restricted
funds
Total
£
£
£
500
0
500
813
0
813
0
0
0
10,000
0
10,000
5,467
0
5,467
16,780
0
16,780
7,800
0
7,800
3,383
0
3,383
364
0
364
165
0
165
95
0
95
115
0
115
409
0
409
176
176
3,168
0
3,168
15,675
0
15,675
1,105
0
1,105
0
0
0
1,105
0
1,105
1,105
0
1,105

Page 4

Combe Martin Community Foundation

STATEMENT OF ASSETS AND LIABILITIES At 31[st] December 2020

STATEMENT OF ASSETS AND LIABILITIES
At 31st December 2020
Fixed Assets
Container
Current Assets
Debtors
Cash at bank
Current Liabilities
Accruals
Total Assets less Liabilities
2020
Unrestricted
funds
Restricted
funds
Total
£
£
£
3,168
0
3,168
0
0
0
1,105
0
1,105
(350)
0
(350)
3,923
0
3,923

The financial statements were approved by the Board of Trustees on 19[th] February 2021and were signed on its behalf by:

............................................. Carole Parsons, Chair

Page 5

Combe Martin Community Foundation

1. Accounting Policies

Basis of preparing the financial statements and assessment of going concern

These accounts have been prepared on a receipts and payments basis as permitted by law for smaller charities.

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

2. Trustee remuneration and benefits

None of the trustees have been paid any remuneration or received any benefits from an employment with the charity or a related entity.

Page 6