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2023-03-31-accounts

REGISTERED CHARITY NUMBER: 1197374

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2023

for

PRESTON COMMUNITY HUB

SKM Chartered Accountants Pegasus House 5 Winckley Court Mount Street Preston Lancashire PR1 8BU

PRESTON COMMUNITY HUB

Contents of the Financial Statements FOR THE YEAR ENDED 31 MARCH 2023

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

PRESTON COMMUNITY HUB

Report of the Trustees FOR THE YEAR ENDED 31 MARCH 2023

The trustees present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: 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) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

As our first year under the new CIO Model, we have continued to provide the services for the Community Fridge, and we have over 350 registered users with over 100 service users that used the services weekly.

As we look to review our current services and try to update the current property challenges with modernising the facilities being a priority.

Our aim remains to update our current Food bank area, update our kitchen services and repairing the roof.

Our long-term objective remains the same, to provide services to our local community and the residents.

The challenges post Covid with cost of living and high energy prices continue to take its toll on the community we serve.

Significant activities

FUTURE PLANS

In 2023-2024 we are looking to hold -

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1197374

Principal address

Samuel Street Preston Lancashire PR1 4YE

Trustees

M T Ali A A Ali S M Zubair M Amla (appointed 1/4/23) K Ishrat (appointed 1/4/23)

Page 1

PRESTON COMMUNITY HUB

Report of the Trustees FOR THE YEAR ENDED 31 MARCH 2023

REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner

SKM Chartered Accountants Pegasus House 5 Winckley Court Mount Street Preston Lancashire PR1 8BU

Approved by order of the board of trustees on 5 February 2025 and signed on its behalf by:

M T Ali - Trustee

Page 2

Independent Examiner's Report to the Trustees of

Preston Community Hub

Independent examiner's report to the trustees of Preston Community Hub

I report to the charity trustees on my examination of the accounts of Preston Community Hub (the Trust) for the year ended 31 March 2023.

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 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.

Shamim Mahomed The Institute of Chartered Accountants in England and Wales

SKM Chartered Accountants Pegasus House 5 Winckley Court Mount Street Preston Lancashire PR1 8BU

5 February 2025

Page 3

PRESTON COMMUNITY HUB

Statement of Financial Activities FOR THE YEAR ENDED 31 MARCH 2023

Unrestricted
fund
Notes £
INCOME AND ENDOWMENTS FROM
Donations and legacies 107,017
Investment income 2 30,655
Other income 500
Total 138,172
EXPENDITURE ON
Charitable activities
Provision of services 88,666
NET INCOME 49,506
TOTAL FUNDS CARRIED FORWARD 49,506

The notes form part of these financial statements

Page 4

PRESTON COMMUNITY HUB

Balance Sheet 31 MARCH 2023

Unrestricted
fund
Notes £
FIXED ASSETS
Tangible assets 4 5,148
CURRENT ASSETS
Cash at bank and in hand 45,318
CREDITORS
Amounts falling due within one year 5 (960)
NET CURRENT ASSETS 44,358
TOTAL ASSETS LESS CURRENT
LIABILITIES 49,506
NET ASSETS 49,506
FUNDS 6
Unrestricted funds 49,506
TOTAL FUNDS 49,506

The financial statements were approved by the Board of Trustees and authorised for issue on 5 February 2025 and were signed on its behalf by:

M T Ali - Trustee

S M Zubair - Trustee

The notes form part of these financial statements

Page 5

PRESTON COMMUNITY HUB

Notes to the Financial Statements FOR THE YEAR ENDED 31 MARCH 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: 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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. 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.

Motor Vehicles - 20% Reducing balance Fixtures & Fittings - 20% Reducing balance Office Equipment - 20% 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.

Page 6

continued...

PRESTON COMMUNITY HUB

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2023

2. INVESTMENT INCOME

Rents received/Hall Hire
Deposit account interest
£
30,535
120
30,655

3. TRUSTEES' REMUNERATION AND BENEFITS

In accordance with charity regulations, it is confirmed that Mohammed Tahir Ali, a trustee of Preston Community Hub, has received remuneration for consultancy services provided to the charity during the financial year 2023. The remuneration, totalling £7,900, was paid for consultancy services, and the terms of the arrangement were approved by the board of trustees in accordance with the charity’s policies on trustee remuneration.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2023.

4. TANGIBLE FIXED ASSETS

TANGIBLE FIXED ASSETS TANGIBLE FIXED ASSETS
Fixtures
and Motor Office
fittings vehicles Equipment Totals
£ £ £ £
COST
Additions 600 1,500 4,335 6,435
DEPRECIATION
Charge for year 300 120 867 1,287
NET BOOK VALUE
At 31 March 2023 300 1,380 3,468 5,148
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£
Other creditors 960

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

6. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
Net
movement At
in funds 31/3/23
£ £
Unrestricted funds
General fund 49,506 49,506
TOTAL FUNDS 49,506 49,506

continued...

Page 7

PRESTON COMMUNITY HUB

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 MARCH 2023

6. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
138,172
138,172
Resources
Movement
expended
in funds
£
£
(88,666)
49,506
(88,666)
49,506

7. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2023.

Page 8

PRESTON COMMUNITY HUB

Detailed Statement of Financial Activities FOR THE YEAR ENDED 31 MARCH 2023

INCOME AND ENDOWMENTS
Donations and legacies
Gifts
Donations
Grants
Investment income
Rents received/Hall Hire
Deposit account interest
Other income
Sundry Receipts
Total incoming resources
EXPENDITURE
Charitable activities
Rates and water
Insurance
Light and heat
Telephone
Postage and stationery
Sundries
Events/Activities
Advertising
Motor Expenses
Repairs & Renewals
Rent
Consultancy
Training
Travel & Subsistence
Donations paid
Fixtures and fittings
Motor vehicles
Depn of Office Equipment
Support costs
Governance costs
Accountancy and legal fees
Total resources expended
Net income
£
(1)
49,240
57,778
107,017
30,535
120
30,655
500
138,172
1,268
1,776
10,425
902
1,299
199
25,390
615
5,657
16,641
8,700
7,900
375
3,272
2,000
300
120
867
87,706
960
88,666
49,506

This page does not form part of the statutory financial statements

Page 9