Charity registration number 1202648 Allendale Community Centre ANNUAL REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2024
Allendale Community Centre Contentsof the Financial Statements for the Period Ended 30 June 2024 Page Report of theTrustees Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Fi nancial Statements 10-15 Page 2
Allendale Community Centre Report of the Trusteesforthe Period Ended 30 June 2024 The Trustees present thei r report with the financial statements of the charity for the period ended 30 June 2024. The trustees have adopted the provisions of Accounting and Reporti ng by Charities.. Statement Of Recommended Practice appl icable to charities prepari ng thei r account in accordance with the Financial Reporting Standard appl icable in the UK and Republ ic of Ireland IFRS 1021 (effective l January 20191. OBJECTIVESAND ACTIVITIES Objectives and aims The Objects of the CIO areto further or benefit the residents of Wi mborne Minster and the neighbourhood, without disti nction of sex, sexual orientation, race or of political, religious or other opinions by associatingtogether the said residents and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilitie5 In the i ntere5ts of social welfarefor recreation and leisureti me occupation with the objective of improving the conditions of l ifefor the residents. In furtherance of these objects but not otherwise, theTrustees shall have power.. to establ ish or secure the establishment of a community centre and to mai ntai n or manage or co-operate with any statutory authority i n the mai ntenance and management of such a centre for activities promoted by the charity in furtherance of the above objects. All decisions relating to the organisation and operation of the charity are made by the Trustees, taking profession31 advice from advisers and third parties where it is deemed appropriate. In exercising their powers or dutie5, theTrustees have compl led with their dutyto have due regard to the guidance published by the Charity Commission on public benefit. ACHIEVEME AND PERFORMANCE Charitable activities The year 2023-2024 was an i nterestingyear for the Charity, it was a year where all the business trade and assets were transferred from the Wimborne and District Community Association IWDCAI to theAllendale Community Centre IACCI which is registered as a Charitable Incorporated Organisation ICIOI. As chai r of the Trustees, it is my belief that the Transfer was i n the interests of the charity and the public and gives both greater clarity and organisation to the overal I vision and day to day running and activiti of the charity. The Trustee and Staff changes over the last 18 months have proved very worthwhile resulting in a more profe55ional efficient attitude which has affected the over311 atmosphere of the centre. This has been noted many times by long serving staff and several regular groups who attend the centre. There are many things still relevant from last year's WDCA report, as follows- Cautious i n regard spendi nB Cautious with maki ng the correct purchases Review of users of the centre and their vision of such Constant assessment of who we may not li keto attract to the centre Review of al I traini ng requirements for all trustees, staff and volunteers If the year had a motto is surely would be"TheA lendale Community Centre continui ng to Serve the Community of Wimborne" Page 3
Allendale Community Centre Report of the Trusteesfor the Period Ended 30 June 2024 Icontinuedl Charitable activities (conti nuedl It has been an i ncredibly busy year with Wimborne Community Food Supply, The Green Hut was transferred to the ACC along with the Cafe, bri nging everything under one roof. The cafe conti nues to employ thosewith disabilities and Wimborne CommLJnity Food Supply provides an average of 400 free hot meals per week to the elderly, the homeless, the infi rm and more recently to young families. A small conti nEent of Trustees i ntluding those with oversight of the Café and the Treasurer worked tirelessly to achieve this in record ti me. My thanks to thoseTrustees, Staff and volunteers for managing the changes so seamlessly, who all worked very well together to achieve the increased stability, profitability and overal I positive atmosphere. With all the necessary changes made in 2023 to 2024 it appears that the charity is on a settled, stable and professional track for 2025. FINANCIAL REVIEW Financial position Duri ng the period ending 30 1 une 2024 the charity had a net surplus of £93,323 of which £9,212 is restricted, this resulted in the charity havi ng total unrestricted fvnds carried forward of £84,111. The surplus was significantly higher than would be expected as a result of normal charitable activities due to two significant donations received in respect of thetransfer of trade and assets from the unincorporated predecessor charity and thegift of The Green Hut. Without these two donations the surplus for the year would have been £16,020. Wimborne and District Community Association Icharity Number 2770271 transferred its charitable activiti to Al lendale Community Centre on I l uly 2023. £53,091 included as an unrestricted donation and £7,249 as a restricted donation (See note 2 Donations and legacies). The Green Hut was received as a gift i n kind from Wimborne Community Matters CIC on l February 2024 and recognised within the accounts as a donation for £ 15,000 Isee note 2- Donations & legacies). The tharity had total free reserves (unrestricted funds less thefixed assets) of £55,082. The Trustees, acknowledge and appreciate the support received financially by way of donations from Goadsby & Harding and individual donations received from members of the community. The management of Wimborne Community Food Supply transferred to ACC on l February 2024. TheTrustees of ACC offer their special thanks to the volunteers who have given up their time to run this much needed community project and to fundraise. The TrLJStees would also l ike to thank thefollowing entities for thei r kind financial donations,. Wimborne Community Matters CIC, Wi mborne Women's Institute, The Lantern Church, The Minster Church, The Jukebox Ukes and members of the community. Wi mborne Mi nster Town Counci l also contributed to the project by fvndingfree pantomime ticketsto local low income fami lies. Additionally, it is esti mated that the project received £1,100 worth of freshlnon perishable produce from private i ndividuals, £1,340 worth of producefrom Ferndown Food Bank, 109 trolley loads of producefrom Co-op Wimborne and 42 trolley loads of producefrom Greggs Wi mborne, for which we are sincerely grateful. The Treasurer would l ike to thank Jen Richardson (Accountant and Independent Examiner), Marion Gibbs (Tax Advisorl and Alison Hone (Charity VAT Consultant) for their invaluable hel p and guidance during thefinancial period. Page4
Allendale Community Centre Report of the Trusteesfor the Period Ended 30 June 2024 Icontinuedl Reserves Pollcy The Trustees are satisfied that they have considered the commitments required to deliver the charitable objectives, and are holding sufficient free reserves. In order to deliver future plans thefree reserves will need to increase over the next twelve months. FUTURE PLANS Part of the overal I vision for the Allendale Community Centre is continued growth and development. Action points are To develop our own Theatre Company to produce and organise regular theatre performances, giving added income through both ticket sales and cafelbar sales, along with greater footfall. To establ ish a centre for those with dementia, converting a room to contain an i nteractivetable, also known as a magic table. This wil l aid those with dementia to be part of regular small group5, whilst enabli ngthei r partnerlcarer to have some respite time in the café. To conti nue to develop the apprenticeship scheme in conjunction with the local school. To develop the training schedule for Trustee, Staff and Volunteers. To repurpose offices enabl ing those who need a quieter environment to be able to work without excess noise. STRUCTURE, GOVERNANCE AND MANAGEMENT Governingdocument The charity is a Charitable Incorporated Organisation ICIOI, set up on 06 April 2023. The CIO is governed by its governi ng document which is based on the Charity Commission foundation model constitution, whose only voting member are the CharityTrustees. The CIO replaced the previou5 uni ncorporated charity. Wi mborne and District Community A550ciation Icharity Number 2771271, whose constitution was approved on 24 October 1978. The Objects and Powers of the CIO remai ned those of the erstwhile charity. Charity constitution The constitution adopted the Charities Commission's example of objects for a community centre as its objects. The constitution provides for 3 to 12 Trustees. There are currently 7. Three Trustees were appoi nted at inception and subsequently another 4 Trustees. Al I were Trustees of Wi mborne & District Community Association. Recruitment and appointment of new trustees Apart from the fi rst charity Trustees, every Trusteewil I be appointed for a term of threeyears by a resolution passed at a properly convened meeting of the charity trustees. In selection of individuals for appointment as charity trustees, the charity trustees will have regard to the skil Is, knowledge and experience needed for the effective administration of the CIO. The constitution currently allows a minimum of three and a maximum of twelve trustees. Dueto the size of the CIO, new Trustees mLJSt be will ingto provide both executive management in their own areas of expertise, such as communication and PR, CRM systems i ntegration, building a network of volunteers and specific areas of fundraising likegrants and legacies, as well as general trustee responsibilities. Riskmanagement The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls STRUCTURE, GOVERNANCE AND MANAGEMENT Principle Risksand Uncertainties Whilst assessing high level risk, the Trustees have taken into consideration potential operational, financial and strategic risks in relation to its people, property and future plans. Page 5
Allendale Community Centre Réport of the Trusteesforthe Perfod Ended 30 June 20241contlnued} REFERENCEAND ADMINISTRAllVE DETAILS Registered CharSty Number 1202648 Prfnclple Address Allendalecommunity Centre Hanham Road Wlmborne BH21 I>S Trustees Brian Harrie5-Chair (Appointed 6 April 20231 CaroleChed8y-IficeChair (Appoint 6 April 20231 Mandy Stansfield-Treas¢Jrer IAppolnted 6 April 20231 Jonathan Sibbett-retary (Appointed 14 June20231 David Phelps (Appointed 14 June20231 JanineThoma5 (Appointed 14 June 20231 Martyn Underhill (Appointed 28 lune 20231 Independent ExamlTher Missj A Richardson FCA FCCA DChA 32 Award Road Wimborne Dorr BH217NT Appr edby der ofthe board of tru5teeson ....ffj. oG7•*4Q ..29.W.. and slgned on Its behalfby: Brla ries-chair MandyStansfield-T surer Page 6
Allendale Community Centre Independent ex¥nlner's reportto the Thistee50fAllendale Communltycentre I report to thecharltytrusteeson my examlnation of the accounts of AJlendaleCommunltyCentreforthe perlod ended 30 June 2024. This report is madesoldy to thecharity'strurtee5, asa body, In accordancewith section 154 of theCharltie5 Act 2011. My independent examiner's work ha5 been undwtaken 50 that I mlBht Stateto the charlty'strustees those matters l am required to stateto them in an independent amIner'S report and for no other purpose. To thefijllest extent permitted by law, I do not accept or assumeresponsibilityto anyone other than the charity thecharity's members as a bodyfor my Independent examiner'swork. for thls report, orforthe opinions I haveformed. ResponblITtle54nd ba5Tsof report A5the charitytrustee50f the Charity you are responslbleforthe preparation of the accountsln accordance wlth the Tequirements of the CharitiesAct 2011 lhe Act). report in respect of my examlnation of thecharity's accountscarried out under Section 145 of theAct and in carryingout my examinatlon I havefollowed all applicable Directions given bythe Charitycommission under Section 145lSllbl of the Act. Independent exJminer'sstatement Sinceyour chariWsgros5 incomeexceojed £250.000 your examiner must be a member of a list body. I can confirm that l am qualified to undertakethe examination because l am a member of the Instituteof Chartered Accountant5 in England and Wales which isone of the listed bodie I have completed my amination. I confirm that no materlal matters havecometo my attentlon In connection with the xamination giving mecauseto believethat In any materlal respect.. l. P£counting rttord5were not kept in respect of theTrust as required by StIon 130 of theAct; or 2. theaccounts do not accord wlth those records,. or 3. the&counts do not cornply with the applicable requirement5 concernlng theform and content of accourrts set out in the Charities IAccounts and Reportsl Regulatlons2008 otherthan any requirement that the accounts glve a true and fair Y1&¥ which Is not a matter consldered part of an independent examination. I have no concerns and havecome acrossno other mattws In connectlon with theeyamlnation to which attention should bedrawn in this report in orderto enable a proper understandlng of theaccountsto be reached. iSsJARichardson FCA FCCA DChA Page7
Allendale Community Centre Statement of Financial Activities for the Perlod Ended 30 June 2024 2024 Total funds Notes Unrestricted Restricted INCOME AND ENDOWMETrifs FROM Donations and legacies Other trading activities Investment income Other i ncome 69,203 112,135 192, 100 13,114 82,317 112,135 192,100 TOTAL 373,438 13,114 386,552 EXPENDITURE ON Raising fu nds Charitable activities 98,034 190,435 288,469 98,034 194,337 292,370 3,902 3,902 TOTAL NET INCOME BEFORE TAXATION 84,970 9,212 94,182 Corporation tax on trading activities 858 858 Movement in funds 84,111 9,212 93,323 Transfers between funds 14 RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD 84,111 9,212 93,323 The notes form part of these financial statements Page8
Allendale Communlty Centre Balance Sheet 30 June 20Z4 2024 Total fvnds Notes Unrestricted Restrlcted FIXED ASSErs Tangiblefixed assets 29,029 5,082 34,111 Total fixed asset5 29,029 5,082 34,111 CURREKfASS Debtors Stocks Cash at bank and in hand Total current asset5 li io 15,093 9,857 57,525 82,475 15,093 9,857 61,655 86,605 4,130 4,130 CREDtTOR5 Amountsfrdlling duewithin oneyear 12 27.394 27.394 Net current assets r4ET ASSErs 55,082 84,111 4.130 9,212 59,212 93,323 FUNDSOFIHE CHARITY Restricted fijnds Unrestricted funds 9,212 9,212 84,111 84,111 TOTAL FUNDS 14 93,323 Thefinanci31 statements wereapproved bythe Board ofTrusteesand authorlsaj forlssueon ...v.7...FTC& 20. and weresi ned on its alf by.. e5-Ch Mandy Stansfield-Trea5urer The note5 form part of thesefinancial statements Pa8e9
Allendale Community Centre Notesto the Financial Statements forthe Period Ended 30 June 2024 I ACCOUNTING POLICIES Baslsof preparlngthe financlal 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 IFRS 1021 Accounti ng and Reporti ng by Charities.. Statement of Recommended Practice applicableto charities preparing their accounts i n accordance with the Financial Reporti ng Standard appl icable i n the UK and Republic of Ireland IFRS 1021 leffective I January 20191,, Financial Reporting Standard 102 the Financi31 Reporting Standard appl icable i n the UK and Republ ic of Ireland. and the Charities Act 2011. Thefi nancial statements have been prepared under the historical cost convention, with the exception of investmentswhich are i ncluded at market val ue, as modified by the reval uation of certain assets. Income All income is recognised in the Statement of Financial Activities oncethe charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Expendlture Liabi lities are recognised as expenditure as soon asthere is a legal or constructive obligation committing the charity to that expenditure, it is probablethat 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 headi ngs that aggregate all cost related to the category. Where costs cannot be directly attri buted 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 fol lowing annual rates in order to write off each asset over its useful life. The Green Hut-annual i m pairment review Leasehold i mprovements- straight line between 5 and 8 years Fixtures. fittings and equi pment- straight l ine between 2 and S years Stocks Stocks arevalued at the lower of cost and net realisable val ue, after making due al lowancefor obsolete and slow moving items. Taxation a charity, TheAllendale Community Centre benefits from various exemptions afforded by tax legislation and is therefore not liabi le for corporation tax on income or gains falli ng within those exemptions. Fund Accounting Unrestricted funds can be used in accordancewith the charitable objectives at the discretion of the trustees. Restricted fijnds can only be used for particular restricted purposes within the objects of the charity. Further explanation of the nature and purpose of each fund 15 included in the notes to the fi nancial statements. Pagelo
Allendale Community Centre Notesto the Financial Statements for the Period Ended 30 June 2024 Icontinuedl Debtors Trade and other debtor5 are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Cash at Bank and in hand Cash at bank and i n hand i ncl udes cash and short term highly l iquid investments with a short maturity of three months or lessfrom the date of acquisition or openi ng of thedeposit or simi lar account. Credltors Creditors are recognised where the charity has a present obligation resultingfrom a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Governance costs These i nclude costs attributable to the charity's compliance with constitutional and statutory requi rements, including financial compl lance, strategic management and trustees, meeti ngs and reimbursed expenses. 2 DONATIONS AND LEGACIES Restricted Unrestricted Total Donations Donationsfrom WDCA 1,112 53,091 1,112 60,340 7,249 Donations Wimborne Community Food Supply In Kind Donations 5,865 5,865 15,000 15,000 13,114 69,203 82,317 Wimborne and District Community Association Icharity Number 2770271 transferred its charitable activitiesto Allendale Community Centre on l July 2023. £53,091 i ncluded as an unrtricted donation and Ofthe £5,865 donations received for Wi mborne Community Food Supply, £1,957 wastransferred from Wimbornecommunity Matters on l February 2024. The Green Hut was received as a gift in kind from Wi mborne Community Matters CIC on l February 2024. 3 OTHER TRADING ACTIVITIES Restricted Unrestricted Total Fundraisi ng events and raffle Centre income Inon-room hirel Cafe trading income 22,247 20,714 69.174 112,135 22,247 20,714 69,174 112,135 Pagell
Allendale Community Centre Notesto the Financial St*ementS for the Perlod Ended 30 June 2024 Icontlnuedl 4 INVEsfMENT INCOME Restricted Unrestricted Total Rents received Interest receivable 191,429 671 192,100 191,429 671 192,100 S EXPENDITUREON KAISING FUNDS Restricted Unrestricted Total Fundraisi ng event expenses Centre activity expenses Café staff wages and salaries Cafe trading expenditure 10,301 17,082 40,747 29,904 98,034 10,301 17,082 40,747 29,904 98,034 6 COSTS OF CHARITABLE ACTIVITIES Restricted Unrestricted Total a DIRECTCOSTS Centrestaff wages and salaries Other staff costs Rates and water Insurance Light and heat Telephone and IT expenditure Printi nE, POStaEe and stationery Advertising and marketi ng Repairs and maintenance and equi pment consumables Wimbornecommunity Food Supplv Security, health and safetv Subscri ptions Rent and hire charges Legal and prOf510n31 fee5 Cleaning and waste management 130,758 966 130,758 966 4,042 2,996 15,600 5,047 2,158 2,861 2,835 4,042 2,996 15,600 5,047 2,158 2,861 2,835 1,735 4,579 1,741 2,538 3,892 6,194 187,941 1.735 895 3,684 1,741 2,538 3,892 6,194 185.312 2,630 b SUPPORT COSTS Depreciation Loss on disposal of fixed assets Bank Charges Governance 1,272 2,929 48 646 1,500 5,123 4,201 48 646 1,500 6,395 1,272 TOTAL COSTS OF CHARITABLE ACTIVITIES 3,902 190,435 194,337 The Independent Examination fee is included in governance costs and is £1,500. Page12
Allendale Community Centre Notesto the Financial Statements for the Perlod Ended 30 June 2024 Icontlnuedl 7 TRUSTEES REMUNERAMON AND BENEFITS There was no Trustees, remuneration or other benefitsfor the period to 30 June 2024. Trustees. expenses No trustees have received any reimbursed expenses or any other benefits from the charity during the period. 8 STAFF COSTS Wages and salaries Social security costs Other pension costs 168,457 2,120 1,846 172,423 Key management personnel remuneration totalled £47,468. See note 16. All Centre staff were TUPE'd from Wi mborne and District Community Association on 1st July 2023. All Café staff were TUPE'd from Allendale Cafe Limited on 1st April 2024. The average monthly number of employees during the period was asfollows.. Employees 24 No employees received emoluments in exc$ of £60,000. 9 TANGIBLEFIXEDASSETS Leasehold Propetty Fixtures, Fttings The Green Hut I mprovement and Equipment Total COST At 6 Apri12023 Additions Disposals At30June2024 15,000 9,148 14,165 38,312 15,000 9,148 14,165 38,312 DEPRECIATION At 6 Apri12023 Charge for period Released on disposal At30June2024 1,128 3,073 4,201 1,128 3,073 4,201 NET BOOKVALUE At30June2024 15,000 8,019 11,092 34,111 Page13
Allendale Community Centre Notesto the Financial Statements for the Period Ended 30 June 2024 (continued) 10 STOCKS 2024 Café Stock 9,857 9,857 11 DEBTORS: AMouTrifs FALLING DUEWITHIN ONEYEAR 2024 Trade debtors Other debtors VAT Prepayments and accrued income 6,938 2,598 5,557 15,093 12 CREDITORS:AMOUNTSFALLING DUEWITHIN ONEYEAR 2024 Trade creditors Social Security and other taxes Other creditors Corporation tax due Accruals and deferred income 2,707 4,798 3,570 858 15,461 27,394 13 LEASING AGREEMENTS Minimum lease payments under non-cancellable operating lease5 fall due as fol lows.. 2024 Within one year Between one and fiveyears 1,942 9,387 11,329 Page 14
Allendale Community Centre Notesto the Financial Statements for the Perlod Ended 30 June 2024 Icontlnuedl 14 MOVEMENTIN FUNDS At 6April 2023 Income Expenditure Transfers At30June2024 Unrestricted General 373,438 1289,3261 84,111 Restricted DCA Kitchen Refurbishment Dorset Council Community Culture Morrisons Foundation Wimborne Commur)itv FoodSupplv Total Restricted 427 1871 340 4,447 2,376 19711 11,1091 3,476 1,267 5,864 13,114 11,7351 13,9021 4,130 9,212 TOTAL FUNDS 386,551 1293,2281 93,323 DCA Kitchen refurbishment- this is restricted to be spent on the refurbishment of the kitchen in the Allendale café area. Dorset Council Community Culture Project- restricted for the refurbishment of the Quarterjack kitchen. Morrisons Foundation - restricted for safeguardi ng training and the purchase of a dishwasher for the Wimborne Community Food Supply-the provision of a community food bank based at TheAllendale Centre. 15 ANALYSISOF ASSEfs BEEN FUNDS Unrestricted Restricted Total at 30 June 2024 Fixed assets Current assets Current liabi lities 29,029 82,476 127,3941 84,112 5,082 4,130 34,111 86,606 127,3941 93,323 9,212 16 RELATED PARTY DISCLOSURES Two Trustees received remuneration totalling £39,668 i n respect of their full time roles delivering operational activities, thi5 amount is included in amounts paid to Key Management Personnel. There were no other related party disclosures for the period ended 30 J une 2024. Page15