REGISTERED CHARITY NUMBER: 1193501 REPORT OF THE TRUSTEES AND FINANCIAL STATEMEKrs FOR THE YEAR ENDED 31 MARCH 2023 FOR EfNA COMMUNtrY CENTrE NR A(t¢xJntsnts Ltd Chartered Cert5fied A¢¢ountsnts Registere(S Auditors 87 Bridge Road East Molesey SUeY KT8 gHH
ETNA COMMUNrff CENTRE CONTENTS OF THE FINANCIAL STATEMENTS for the Yèar Eniled 31 March 2023 Page Report of thè Trustees Indondent Examlnérfs Report Statement of Financial Activities Statement of Financial Posltlon Notes to th• Flnancial Statèments 5 to 11 Detsiled Statement ol Financial Activities 12 to 13
ETNA COMMUNtrY CENTRE REPORT OF THE TRUSTEES The Trustees submit rÈport and accounts year ended 31st March 2023 ETNA has been operating since 3 December 1985. providing and managing a community centre for East Twickenham and adjoining areas. It is locally known as'yhe EfNACommunity Centre" and is based at 13 Rosslyn Road, Twickenham. TWI 2AR. 202212023 ha5 been a good year for the Centre as the effects of the pandemic and lockdown gradu3lly receded. People were nervous, but also keen. to enter back into community activttiès. As such, there has been an increase in activities as well as f(M)rfall at EfNA. Currently therÈ are over 12(Kl weekly users. Staffing leve15 h3ve also increased. Ivana left to return toa life in Czech Republic rn June 2022. Two new mernbers of staff were employed. Karina as the Centre Manager and Amber as Finan Coordinator. When Rory left his job as Facilities Coordinator to stijdy fulltime. Lawrence joined the team fijlltime. to 5UPPOrt the team due to increased activities/bookings. Afl three new members of the team have tumed out to be exceptional and helped put the Centre on a firmer footing than ever. Meanwhile Irena. our dedicated cleaner. took on extra hours and was put on PAYE. This ha5 been carefully steered through by our excellent Centre Director, Vanessa. This has been ? year of innovation at ETNA. While the Junk FcK)d Café have gone from strength to strength (currently feeding over 2(K) people a weekl. the Cèntre started up a wam) hub for the afternoons following the café. This was financed by LBRUT and enabled an extra member of stsff. Azize to be employed to run the hub, providing a warm. welcoming environment along wrfch tea. sandwiches. and cake. Whrlst warm hubs are no longer needed, we decided that a drop-in hub, where people could comèto the Centre without a specific reason, would be a useful addition to our activities. This is planned to continue for the foreseeable luture. All of the attivities at the Centre have increased but particularly one to one therapylcounselling session5. The office team are 3lways lookFng for new ideas and initiatives totrial and give the community something different. Thank5 to Hampton Fund for being the main contributor towards the awnin8 project for the outdoor terrace. This was erected in March 2023. and has been much appreciated. Small funds We a150 received from Tesco Bags for Life and William Grant. It hasn't all be plain sailing however. ETNAS financestook a shockwhen the new build turned OLrt to have serious flaws, nessitatIng almost £60k worth of rectification works. De5Plte pursuing the builder via some excellent pro-bono lawyers, EfNA had to take on the burden of payment itself. The good news is that surplus funds managed to cover this and remain financialty sound as the accounts demonstrate. Another sticky point ha5 been the signing of a new 25-year lease. the current lease has 9 years left on it. This is still with lawyers IETNA'S pro bono) however the teams are close to an agreement and hope to be signing befo the AGM or if not, soon afteards. This will be in line with the commissioning and nt review. The Tru5tee5 are as follows= Sue Howes Ichairl lan Fitzgerald ITreasurerl Penny Croucher Isecretaryl Geoff Acton- IDeputy Chairl PwJe 1
Perminder Tamana Susan Chappell Kate Rodde Esther Sweetman The Centre provides the residents of East Twitkenharn and the surrounding aa a place where they can meet to advance educational opportunities. operate support groups and. in the interests of soci31 welfare, participate in recreational and leisure-time artivities. There a also chartty offices= Habitats and Heritage, Arts Richmond, The Conservation Volunteers (TCVI. Choice Support, School and Family Works ISFWI, Embracing Age. Space2GFieve and Richmond Good Neighbours based at the Centre. The Rosslyn Road nursery 8nd pre-school also runs from the Centre five mornings a week. The role of the trustee5 is to er¢sure good management and maintenance of the Centre whilrt ensuring its financial viability. This is 50 that the Centre can fuFfil its main objectives serving the local communtty and being available to groups and indtviduals who wish to use it. Membership of ETNA is open to all per50n5 over 18 living in EastTwickenham and surrounding areas. to partners who use the EtNA Centre as their workplace. and to clients who run groups, classes. or one-to-one 5e55ions at the Centre. challenge5 The Centres finances are in SOLtrnd order. The risks now would be from any loss of bookings or charity partners. however, as space is in demand the team feel that new activities or charity partners would not lje difficult to find in the current climate. However. the impact of the increased cost of living and rise in costs for running the Centre may still have an impact going forward. Financial results The financial results for the year together with the Independent Examiner's Report are attached to this report. This year income has increased on 202V2022 3nd expenditure has been carefully managed to ensure the unexpected roofing costs could be met. Reserve policy The Bo?rd of Trustees aged to a special reserve fund of £25k this year. The monies are set aside for closure. Thanks The Board of Tmstees would like to thank all of thosewho givetheirtime and enerBYto run activities and groups at EtNA. Thanks also to all our project funders this year, an(1 LBRUT council for their support. The Board would especially like to thank the EfNA office team for their hard work and enthusiasm in running the Centre. Thanks go to the Board of Trustees for their continued support. diligence. and commitment in working with the office team to deliver the strategy for EfNA. Approved by order of the Board of Trustees on June 19 2023 and signed on its behalf by= Sue Howes- Chair Trustee Page 1
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ETNA COMMUNTfY CENTRE Independent examinerfs report to the trustees of ETNA Community Centre I reFK>rt to the charity trustees on my examination of ts ac(xxJnts of EFNA CommLmity Centre (the Trust) for the ye8r ended 31 March 2023. Responsibilities and basls of rÈptsrt As the charity tTUStees of the Tnjst you are $>Sle for the preparation ol the accounts in accordance with the requiretnents of the Charities Act 2011 Cthe Acl,). I report in respe¢t of my examination of the Tnjst's accounts carried out under Section 145 of the Ac and in carrying out my examination I have followed all applicable Direthons by the Charity Commission under Section 14515}Ib) of the Act. Independent examinerfs statemont sin your charity's gross income excEeded £250,000 your examineT rrTrust be a member of a listed tx)dy. I can confirm that l am qualiffed trj undertake the examination because l am a mber of the Association of Chartèred Certtfied A(u)untants. is ce of the listed tthies. I have completed my examinats"on. I confirni thal no material Matte have come to my attention in connection with the examination giving me cause to believe thal in any material respect accounting records were not kept in rèspect of the Trust as required by Se(on 130 of the Act.. or the acwunts do nol aCCd with those records: or the accounts do not comply with the applible requ1ments conceming the fomi and content of accounts sel out in the Charib"e5 IAcc(MJnts and Reports) Regulation5 2008 other than any reqU1ment that the accounts give a tme and fair view which is not a matter nSIdered as part of an iTh*pendent examinatiorl. I have no concems and hav8 (x)m8 ¥rDss llo IAher matters in connectK)n with the examination to whth attention should be drawn in this retK>rt in ortler to enable a proper und8islandiThJ of the a(xxunts to be reached. Nitin Raja FCCA NR A¢¢ountsnls Ltd Chartered C6rtifiÈd Ac(xxJntants Registered Auditors 87 Bridge Road East M(Aesey Surrey Kr8 9HH 19 June 2023
EfNA COMMUNrrY CEPmiE STATEMEKf OF FINANCIAL ACTivmES for the Year Ended 31 March 2023 2023 Total funds 2022 Total funds UnreslriGted funds Re5trcted funds INCOME AND ENDOWMEI4TS FROM Donations and legacies 12.542 53.726 133.084 Other trading adivities Investment income 252.7 445 252,700 204.160 Total 265.687 53.726 319,413 337,255 EXPENDITURE ON Charitable activities Costs of generating fvrKIs 226.773 59,586 286.359 322,567 other 7,459 7.459 Total 234,232 59.586 293.818 329 591 NET INCOMEI{EXPENDtruRE) Tran5ters between fund5 31,455 {5.860) 29.025 25.595 Net movement in funds 23,165 25.595 7,664 RECONCILIATION OF FUNDS Total funds brought foiward 219.546 303.610 295,946 TOTAL FUNDS CARRIED FORWARD 242.711 329,205 303,610 The notes fomi part ofthese finanoal statements Page 3
EfNA COMMUNrrY CENTRE STATEMENT OF FINANCIAL POSITION 31 March 2023 2023 Total fvnds 2022 Total funds funds furKIs FIXED ASss Tangible assets 19,385 242.711 262,096 229,158 CURRENT ASSETS Debtors Cash at bank 33.552 45.289 33.552 45,289 18.163 78.841 78,841 81,385 CREDITORS Amounts falling due within one year (11.732) (11,732) 16,9331 NET CURRENT ASss 74.452 TOTAL ASSETS LESS CURRENT LIABIUTIES 86.494 242.711 329.205 303,610 NET ASSErs 86.494 242711 329.205 303 610 FUNDS Unrestricted funds Restrided funds 11 86.4 242.711 219.546 TOTAL FUNDS 329,205 303.610 The financial statements were apwoved by thg PK)ard of Trustees and authoris&l for issuè on 19 June 2023 and wer8 signed on its behalf by: S Howes. l Filzgerakl- Trustee The rw)tes fomi of these finarjaI statements Page 4
ErNA COMMUNTfY CENTRE NOTES TO THE FINANCIAL STATEMENTS for the Yoar End 31 Mar¢h 2023 ACCOUNTING POLICIES Basls of preparing the financial statemènts The finanual statements ofthe charty. which is a pU1t n8fftentyl Und FRS 102, have been prepared in accordance with the Charities SORP {FRS 1021 'Accounting and Reporbng by Charilies.. Statement of R9comrnended Prdctice applicable to thanb.es Preparing their accounts in accordan with the Finan¢ial Reporting S&T applicable in UK and RetwL4ic of Ireland IFRS 102) (effective 1 January 2019}', Financial Reporting Standard 102 The Finaniial Rew)rting Standard applic3ble in the UK and Reptsbli¢ of IreEand' and the chariti.es Acl 2011. The fin8n¢ial statements have been prepared urKJer the histOriGg1 cost convention. In¢ome S income is recogni5ed in the Statem8rrt of Financial Act5vitses On the tharity has entiljemènt to the fvnds. it is probable that the income will be r1Ved and Ihe amount rAn be measured reliabty. Expenditure Liabilities are recognised as expendiiure as sTh)n as there is a legal or constnjctive obligation committing the charity lo that expenditu. rt is probable that a transfer of economic benefits wll be rpquId in sètd8m8nt and the arrv)Ltnt of the obligatioft (3n be measured relFably. Expenditure ¢s accounted for on an accAJals basis and ha5 da&8ified under headings that aggrgjate all Cost related to the catègory. Where costs cannot bè diredy attributed to parliollar headings they have been all¢Kated to activities on a basis consistent with Ihe use of reyjurces. Tanglble flxed assets Dèpr8ci8tion is prowded at the fc4lown9 annual rates in order io writs off asset over its estimated useful Irf8. Short leasehdd EqLFipmenl, fvmiture arKI fftlings . in acc(Kdan the property Taxation The charity is exempt from tax on its tharrtabte tht. Fund a¢¢ounting un$d fund5 can be used in accdanW1ih the tharliableobpcbves at the di5(¥etion oftho trust88S. Restricted funds only bts uwj for particular restric pUTseS within the ofy'8¢ts of the chanty. Restrictions arise when stEufied by Ihe donor or wh8n ftjnds arè raiwj for parbcajlar restri(agd purwses. Hlre pur¢hase and leasing commltm•nts Rentals paid under operab.ng leases charged to the Ststemenl of Financial Activtbe5 on a straighl line basis over the period of the lease. P8nsSon Costs and ¢>ther postryrntlrwmnt bènefits The charity operates a defined contribution pens50n scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financaal Aclivibes in the period to which they relate. Page 5 CAtinUed...
ETNA COMMUNrrY CEKfRE NOTES TO THE FINANCIAL STATEMENTS- continu for the Year Ended 31 March 2023 OTHER TRADING ACTMTIES 2023 2022 Rent receivatrAe Room hire 63.140 189.560 71,016 252,7QHJ 204,160 INVESTMENT INCOME 2023 2022 Interest reNable 445 TRUSTEES. REMUNERATION AND BENEFfts There were r) trustees. remuneratton or olheT LEnefiis for year ended 31 March 2023 nor for the year ended 31 March 2022. Truste¢$' expenses 2023 2022 Tnjstees. expenses 377 572 STAFF COSTS 2073 2022 Wages 8nd $818ries So¢tal security costs Other pension costs 98.016 4.410 1.765 89,409 4,859 2,119 104,191 96,387 The average ffKJnthty n¥Jmber of ernoYeeS duriNJ the yearwas as follows: 2023 2022 Office Facilities coordinator No em 0yeeS received erndl¥rts in exLx5 of £,cl). Page 6 continued...
NA COMMUNrrY CEPmiE NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 Mar¢h 2023 COMPARAMVES FOR THE STATEMENT OF FINANCIAL ACTMTIES unresln.rted ftjnds Restricted funds Total furKIs INCOME AND ENDOWMENTS FROM Donations and legaues 27,409 105.675 133,084 Oiher trading adivibes Investment in¢xTrme 204.1fA) 204,160 Total 231.580 105.675 337,255 EXPENDrruRE ON Charitable activities Costs of generating fvnds 192.244 130.323 322,567 Other 7.024 7.024 Totsl 199.268 130,323 329.591 INCOMEIIEXPENDtruRE) 32.312 (24.648) 7.664 RECONCILIATION OF FUNDS Total funds brought fr)rward 51.752 244,194 295,946 TOTAL FUNDS CARRIED FORWARD 219.546 303,610 TANGIBLE HXED ASSETS EwipmenL fumifvre and ffittings Short leaselv)Id Totsls COST At l April 2022 Additions 275.314 60,535 4.879 8.764 280,193 At 31 March 2023 335,849 13.643 349,492 DEPRECIATION Al 1 April 2022 Charge for year 50.059 33.633 976 51,035 36,361 At 31 March 2023 83,692 3,704 87,396 NET BOOK VALUE Al 31 March 2023 252.157 9.939 262,096 At 31 Marth 2022 225.255 3,903 229.158 Page 7 continued...
EfNA COMMUNITY CENTRE NOTES TO THE FINANCIAL STATEMENTS- continu•d for the Year Ended 31 March %)23 DEBTORS: AMOUNTS FALLING DUE virrHIN ONE YEAR 2023 2022 Trdde debtor5 AccTued income Pr8paid exp8nses 19.944 10.4 3.208 16.056 2,107 33.552 18.163 CREDITORS: Amoupifs FALUNG DUE WtrHIN ONE YEAR 2023 2022 Other ¢xeditors 6.933 10. LEASING AGREEMENTS Minimum lease payments under nrelIable 0rating leas8s fall due as follows.. 2023 2022 Within one year Been one and five years In more than fve years 42,4(X) 169.600 42,40CI 169,600 169.600 339,2(KJ 381,600 The building from which the Chartty operdtes is leas from Ihe London Borough of Richmond upon Thames for a tem) 0115 years commellang frcun 1 April 2016. The Charity 1VeS grantfrom the London Borough of Richmond uwi Than in fl ofannual rentforthe buildiThJ. This amounted to £42,4(K). 11. MOVEMENT IN FUNDS Net movement in funds Transfe between funts At 1.4.22 Al 31.3.23 UnrestrFCted funds G8n8ral fijnd Special reserve 31.455 134,0251 61,494 25.000 31.455 (29.0251 86,494 R¢strl¢tsd fund$ Communty lQtch8n Fund AcSsbi11ty Communty Fund Awning 215.464 27.247 1551 995 838 242.711 4.082 (5.077) 29.025 242.711 TOTAL FUNDS 303.610 25.595 329.205 Page 8 continued...
ETNA COMMUNrtY CENTRE NOTES TO THE FINANCIAL STATEMEKfs- contlnu•d for the Year Ended 31 March 2023 11. MOVEMENT IN FUNDS- ntInUed Net movement in funds. induded in the atThe arB as folknws: ITX¥)mirKJ resout¢g5 Resources expended Movement in funds Unrnstri¢ted lunds General fund 265.687 (234,232) 31.455 R8strTrct funds AsSbElity Community Fund LBRUT- Rent Grant Awning (871} {5.0771 (42.4WI 11.2381 838) 55 15,OTI) 42,41 10.4(K) 53,726 TOTAL FUNDS 319,413 293,8181 25,595 Comparatives for mov•m¢nt In fvnds Net At 1.4.21 in funds Al 31.3.22 Unrestrictsd funds General fvnd Specjal reserve 31,752 20.000 32.312 20,000 51.752 32,312 84.064 RaStrIct funds Comrnunity lQtchen Fund Sensory Garden Defibrdlator ar AV EqUIprrnt 239,405 4.789 123.941) 14.789} 215,464 4,082 244.194 24.648 219.546 TOTAL FUNDS 303,610 Page 9 continued...
ETNA COMMUNrrY CENTRE NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 March 2023 11. MOVEMENT IN FUNDS- Contlnued Comparative net movement in furKls. included in the knve are as frAIovts: Resour expen¢Jed Movement in fvnds resoLtr¢es Unrestrictsd funds General fund 231.580 (199.2681 32,312 Restrict•d funds Communty kntchen FurKI Sensory G8rden A¢¢essbility Communty Fund LBRUT- Rent Grant Defibrillator and AV Equiwent (23.9411 15.8891 127,2341 130,6191 142.4001 {23,941} {4,789} 1.100 27,234 30,619 42.400 4.322 105.675 130.323 24.648 TOTAL FUNDS 337.255 329 5911 7,664 A cJJrrent year 12 mcthS and prior year 12 montrts (xjmbined pc6rtNJn is as follrhvs.. Net movement in funds Transfers beeen furKJs At 1.4.21 At 31.3.23 Unrostrfcted fvnds General fijnd speal reseNe 31,752 &3,767 134.0251 61.494 25,000 51.752 63.767 (29.0251 86,494 R•strict•d funds Communty Kitchen FurKI Sensory Garden Accessbility Communty Fund Defibrillator and AV Equirment Awning 239.405 4.789 (23.9411 (4.7891 27.247 242.711 (551 995 15,07n 4.082 (4,082) 4,082 244.194 30.508 29.025 242,77 1 TOTAL FUNDS 295.946 33,259 Page 10 continued...
ETNA COMMUNI CENTRE NOTES TO THE FINANCIAL STATEMEfrrrs- ¢ontinued for the Year Ended 31 March 2023 11. MOVEMENT IN FUNDS- contlnu8d A ttent year 12 monts and prior year 12 monthscombined net n¥)Ventin funds. induded in the above are as follows: Incx)miThJ Resour Movement in (unds Unrestrictsd funds General fund 497.267 (433.500} 63.767 Restricted funds Communty Kitchen FurKI Sensory Garden Accessbility Communsty Fund LBRUT- Rent Grant Defibqllator AV Equipment Awning 123.9411 15,8891 128.1051 135.6961 184.8001 12401 123,941) 14,789} 55 (5.0771 1,100 28,160 30.619 84,800 4.322 10,400 4,082 159.401 189,9 30.508 TOTAL FUNDS 656,668 623,4091 33.259 12. RELATED PARTY DISCLOSURES The were no lated paty tran$8cticM)s f(¥ the year end&J 31 March 2023. 13. SPECIAL RESERVE The Trustees have Set aside £25,LKK) (2022 £20,000) as Spectal reserve to meet non recurring but fores8eable costs to meet th8 dosure w5t of the Centre in the event that a rent imposition by the CountrAI makes the Centre non viable. Py11
EfNA COMMUNrrY CENTRE DEfAILED STATEAIENT OF FIPIANCIAL ACTMTIES f¢r the Year End 31 March 2023 2023 2022 INCOME AND ENDOWMENTS Donations and legacies Donations Grants Covid Business support grants Furfough scheme 105.677 19,600 4.361 66,268 133.084 Othef tradlng #¢tlvltle$ Rent recetvable Room hire 63,140 189.560 71.016 133,144 252.7(K) 204.160 Investrnent incorne lfiteresl receivable 445 Totsl In¢omlng resources 319.413 337.255 EXPENDITURE Charitable activities Wages Social security Pensions Rent Rates and water Insuran Light and hgal R8pairs, ran8wals an(J maint8narKe offi expenses Advertising. website & rt Depreciation of18ngible fixed assets 98,016 4.410 1,765 42.400 3,652 3,296 19.726 60.997 4,396 11.338 36.363 89.409 4.859 2,119 42,400 2,181 3,697 11,085 127.977 5,101 7,699 26.005 322.532 Support costs Flnance Trustees. expenses Bank charges 3n 207 572 242 814 Thbs page dce5 rw)t fcffii part oflhe stsbJW financial ststwments Pag8 12
ETNA COMMUNfTY CENTRE DAlLED STATEMENT OF FINANCIAL ACTMTIES for the Year Ended 31 March 2023 2023 2022 Flnance Govemance costs Acwuntancy and legal fees 6.875 6.245 Total resources expended 329 591 Ngt Incom This page does not form part of the slabjtuy financial slatements Page 13