**REGISTERED CHARITY NUMBER: 1192456**
**REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD 20 NOVEMBER 2020 TO 31 MARCH 2022 FOR SOLVA COMMUNITY CLUBHOUSE**
L M Griffiths & Co Limited Chartered Certified Accountants 1&2 Merlins Court Winch Lane Haverfordwest Pembrokeshire SA61 1SB
## **SOLVA COMMUNITY CLUBHOUSE**
## **CONTENTS OF THE FINANCIAL STATEMENTS for the Period 20 November 2020 to 31 March 2022**
||Page|
|---|---|
|Report of the Trustees|1 to 2|
|Independent Examiner's Report|3|
|Statement of Financial Activities|4|
|Balance Sheet|5|
|Notes to the Financial Statements|6 to 8|
|Detailed Statement of Financial Activities|9 to 10|
## **SOLVA COMMUNITY CLUBHOUSE**
## **REPORT OF THE TRUSTEES for the Period 20 November 2020 to 31 March 2022**
The trustees present their report with the financial statements of the charity for the period 20 November 2020 to 31 March 2022. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Registered Charity number**
1192456
## **Principal address**
Little Valley Wiston Haverfordwest Pembrokeshire SA62 4PJ
## **Trustees**
R I G Thomas D Reynolds J Gibbins B Evans I George
Chair
- appointed 20.11.20 - appointed 20.11.20 - appointed 20.11.20 - appointed 20.11.20 - appointed 20.11.20
## **Independent examiner**
L M Griffiths & Co Limited Chartered Certified Accountants 1&2 Merlins Court Winch Lane Haverfordwest Pembrokeshire SA61 1SB
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity.
## **Risk management**
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
Solva Community Clubhouse is a an exciting, dynamic, forward-thinking, and intergenerational community asset delivering services designed to help and support the lives of everyone who lives and spends time in Solva. We work with other third sector organisations to provide:
- A safe activity space and focal point for community activities.
- A facility that enables public services to have a presence as and when required.
- Community classes i.e., first aid and IT.
- Access to catering facilities for community events.
Page 1
## **SOLVA COMMUNITY CLUBHOUSE**
## **REPORT OF THE TRUSTEES for the Period 20 November 2020 to 31 March 2022**
## **OBJECTIVES AND ACTIVITIES**
## **Public benefit**
The Clubhouse continued to go from strength to strength over 2021 to 2022. A cross section of the entire community of Solva made use of the facilities ranging from the Toddler group to a Friday afternoon club for our more senior citizens. The art group meets weekly holding mixed age and ability art classes. The Macular Group, a new group in the village, also now meets to discuss and receive help for those suffering from macular degeneration or other eyesight deficiencies.
Solva Community Council meets monthly in the Clubhouse and uses a new video conferencing facility allowing members to attend remotely. This has proved a boon as we emerged from the Covid Epidemic.
Solva football club continues its traditional use of the Clubhouse for changing facilities and social gatherings.
We strive to make the Clubhouse as energy efficient as possible and in 2021 installed photovoltaic panels with a battery to reduce electricity bills and contribute to the village's green agenda. The battery ensures that the solar energy benefit is enjoyed in the evenings as well as in the day.
The Clubhouse underpins a resilient community spirit and a desire to make our premises more suitable for older people, those who are physically impaired, or disabled and use a walking aid, mobility scooter or wheelchair.
During 2021 the Clubhouse purchased a new main entrance door with low level threshold disabled access.
## **FINANCIAL REVIEW**
## **Reserves policy**
It is the trustees intention to try to maintain reserves at a level equivalent to around 6 months expenditure.
## **FUTURE DEVELOPMENTS**
By early 2023 we will have installed a ramp and hard standing ensuring easy building access for all, irrespective of age or disability. The new door and ramp will provide the right access to the Clubhouse for everyone.
The future of the Clubhouse is bright, with ways of expanding the building being explored so that future needs can be met.
Approved by order of the board of trustees on 21 November 2022 and signed on its behalf by:
R I G Thomas - Trustee
Page 2
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SOLVA COMMUNITY CLUBHOUSE**
I report on the accounts for the period 20 November 2020 to 31 March 2022, which are set out on pages four to eight.
## **Responsibilities and basis of report**
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I have examined your charity's accounts as required under section 145 of the Charities Act 2011 ('the Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
My role is to state whether any material matters have come to my attention giving me cause to believe:
1. that accounting records were not kept as required by section 130 of the Act; or
2. that the accounts do not accord with those records; or
3. that the accounts do not comply with the accounting requirements of the Act; or
4. that there is further information needed for a proper understanding of the accounts.
## **Independent examiner's statement**
I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission I have found no matters that require drawing to your attention.
Paul Murray FCCA L M Griffiths & Co Limited Chartered Certified Accountants 1&2 Merlins Court Winch Lane Haverfordwest Pembrokeshire SA61 1SB
21 November 2022
Page 3
## **SOLVA COMMUNITY CLUBHOUSE**
## **STATEMENT OF FINANCIAL ACTIVITIES for the Period 20 November 2020 to 31 March 2022**
|**Unrestricted**
**Restricted**
**fund**
**funds**
Notes
**£**
**£**
**INCOMING RESOURCES**
**Incoming resources from generated funds**
Voluntary income
**1,054**
**12,734**
Activities for generating funds
2
**5,591**
**-**
**Incoming resources from charitable activities**
Charitable
**10,000**
**-**
**Total incoming resources**
**16,645**
**12,734**
**RESOURCES EXPENDED**
**Charitable activities**
Charitable
**7,011**
**6,361**
**Governance costs**
**720**
**-**
**Total resources expended**
**7,731**
**6,361**
**NET INCOMING RESOURCES BEFORE**
**TRANSFERS**
**8,914**
**6,373**
**Gross transfers between funds**
7
**(622)**
**622**
**Net incoming/(outgoing) resources**
**8,292**
**6,995**
**TOTAL FUNDS CARRIED FORWARD**
**8,292**
**6,995**|**Total**
**funds**
**£**
**13,788**
**5,591**
**10,000**
**29,379**
**13,372**
**720**
**14,092**
**15,287**
**-**
**15,287**
**15,287**|
|---|---|
The notes form part of these financial statements
Page 4
## **SOLVA COMMUNITY CLUBHOUSE**
## **BALANCE SHEET At 31 March 2022**
|**Unrestricted**
**Restricted**
**fund**
**funds**
Notes
**£**
**£**
**FIXED ASSETS**
Tangible assets
5
**1,828**
**6,970**
**CURRENT ASSETS**
Cash at bank
**7,185**
**25**
**CREDITORS**
Amounts falling due within one year
6
**(721)**
**-**
**NET CURRENT ASSETS**
**6,464**
**25**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**8,292**
**6,995**
**NET ASSETS**
**8,292**
**6,995**
**FUNDS**
7
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|**Total**
**funds**
**£**
**8,798**
**7,210**
**(721)**
**6,489**
**15,287**
**15,287**
**8,292**
**6,995**
**15,287**|
|---|---|
The financial statements were approved by the Board of Trustees on 21 November 2022 and were signed on its behalf by:
R I G Thomas -Trustee
The notes form part of these financial statements
Page 5
## **SOLVA COMMUNITY CLUBHOUSE**
## **NOTES TO THE FINANCIAL STATEMENTS for the Period 20 November 2020 to 31 March 2022**
## **1. ACCOUNTING POLICIES**
## **Accounting convention**
The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Charities Act 2011 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
## **Incoming resources**
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
## **Resources expended**
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **2. ACTIVITIES FOR GENERATING FUNDS**
Hire income
**£ 5,591**
## **3. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the period ended 31 March 2022.
## **Trustees' expenses**
There were no trustees' expenses paid for the period ended 31 March 2022.
## **4. STAFF COSTS**
There were no staff costs for the period ended 31 March 2022.
No employees received emoluments in excess of £60,000.
Page 6
## **SOLVA COMMUNITY CLUBHOUSE**
## **NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the Period 20 November 2020 to 31 March 2022**
## **5. TANGIBLE FIXED ASSETS**
## **6.**
|**TANGIBLE FIXED ASSETS**||
|---|---|
||**Plant and**|
||**machinery**|
||**£**|
|**COST**||
|Additions|**12,896**|
|**DEPRECIATION**
Charge for year|**4,098**|
|**NET BOOK VALUE**
At 31 March 2022|**8,798**|
|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other creditors|**£**
**721**|
## **7. MOVEMENT IN FUNDS**
|**Net movement**
**Transfers**
**in funds**
**between funds**
**At**
**£**
**£**
**Unrestricted funds**
General fund
**8,914**
**(622)**
**Restricted funds**
Memorial Bench (Dai Evans)
**25**
**-**
Solar Project
**6,970**
**-**
Wheelchair Project
**(622)**
**622**
**6,373**
**622**
**TOTAL FUNDS**
**15,287**
**-**|**31.3.22**
**£**
**8,292**
**25**
**6,970**
**-**
**6,995**
**15,287**|
|---|---|
Page 7
## **SOLVA COMMUNITY CLUBHOUSE**
## **NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the Period 20 November 2020 to 31 March 2022**
## **7. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
||**Incoming**|**Resources**|**Movement in**|
|---|---|---|---|
||**resources**|**expended**|**funds**|
||**£**|**£**|**£**|
|**Unrestricted funds**||||
|General fund|**16,645**|**(7,731)**|**8,914**|
|**Restricted funds**||||
|Memorial Bench (Dai Evans)|**25**|**-**|**25**|
|Solar Project|**10,217**|**(3,247)**|**6,970**|
|Wheelchair Project|**2,492**|**(3,114)**|**(622)**|
||**12,734**|**(6,361)**|**6,373**|
|**TOTAL FUNDS**|**29,379**|**(14,092)**|**15,287**|
|||||
Page 8
## **SOLVA COMMUNITY CLUBHOUSE**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Period 20 November 2020 to 31 March 2022**
## **£**
|**INCOMING RESOURCES**
**Voluntary income**
Donations
PCNPA
Solva Care
South Hook
**Activities for generating funds**
Hire income
**Incoming resources from charitable activities**
Grants
**Total incoming resources**
**RESOURCES EXPENDED**
**Charitable activities**
Rates and water
Light and heat
Telephone
Plant and machinery
**Governance costs**
Accountancy
**Support costs**
**Other**
Repairs and renewals
Professional fees
Cleaning
Membership
**Total resources expended**|**29**
**10,217**
**1,050**
**2,492**
**13,788**
**5,591**
**10,000**
**29,379**
**136**
**509**
**466**
**4,098**
**5,209**
**720**
**5,093**
**80**
**2,960**
**30**
**8,163**
**14,092**|
|---|---|
This page does not form part of the statutory financial statements
Page 9
**£ 15,287**
## **SOLVA COMMUNITY CLUBHOUSE**
**DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Period 20 November 2020 to 31 March 2022**
## **Net income**
This page does not form part of the statutory financial statements
Page 10