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2024-07-31-accounts

Trustees’ Annual Report

- August 2023 July 2024

Introduction

We are very excited to be in a position to be able to hold our first AGM for BHCC! As founding members of this new charity, we hope you enjoy reflecting with us on our first successful year.

The Trustees of BHCC are very pleased to be holding the 1st AGM, and here provide their first Trustee Annual Report, together with the consolidated financial statements of the charity for the year ending 31 July 2024.

Governance / Trustees

At our first AGM all serving Trustees are required by our constitution to y stand for re-election by majority vote; if re-appointed, they will then each serve for a further term of three years. We have had some changes to our original Charity Team in this last year, with three trustees leaving due to other commitments;

Burgess Hill Creative Community Trustees’ Annual Report Aug 23 - July 24. Pg 1

Current Trustees

Joanne Homan, Chair

Stephanie Goldfinch , Safeguarding, retiring Treasurer Christina Baker, Acting Treasurer Isobel Woods , Secretary Nick Gardiner , Health & Safety

New Trustees

Linda-Jane Buckle , Community Development & Outreach Erin Jones Tarling , Digital Marketing

- Membership Co ordinator (not a Trustee)

Kate Hurst

Aims and Activities

A reminder of the aims of our Charity

‘To further or benefit the inhabitants of Burgess Hill and the surrounding area, without distinction of sex, sexual orientation, race or of political, religious or other opinions by inclusion for the public benefit by preventing people from becoming socially excluded, relieving the needs of those people who are socially excluded and assisting them to integrate into society through the provision of facilities in which they can meet jointly or individually to undertake creative and craft activities, learn or pass on skills and knowledge and support each other socially.’

In addition to activities provided at our current base of the Kiln, Burgess Hill, BHCC also runs, and assists at, low-cost or free craft-based activities held by other local charities and groups.

Creative Sessions in 2023-24

BHCC offered a variety of sessions in its first year:

Burgess Hill Creative Community Trustees’ Annual Report Aug 23 - July 24. Pg 2

Our future ambitions are to expand our regular sessions to include new crafts , as well as introducing one-off sessions where members can try specialist techniques, or members of the public can join for day or halfday ‘tasters’, by paying an appropriate fee. This will be reliant on us agreeing a secure lease, and on volunteer availability to run these sessions.

Events 2023-24

In addition to regular crafts sessions, BHCC also took part in ad hoc events. During 2023-24, these were:

Burgess Hill Creative Community Trustees’ Annual Report Aug 23 - July 24. Pg 3

Member Training

During 2023-24, BHCC funded training for nine members to become First Aiders, with the objective of upskilling our volunteers and ensuring continued cover during our future sessions. We also offered additional spaces to staff from other local charity organisations wishing to attend the session for free.

Local Community & Charity Support

Local groups use our base at the Kiln for their own activities and/or are supported by members of BHCC

Kiln space regular users:

● BH Repair Cafe

This group is part of an international organisation that encourages repair of broken items to avoid landfill

● Summerhaven Mental Health Group

Meet-up volunteer-run mental health support group

Projects supported by BHCC members

● Burgess

Hill Pantry

Members donate to this local charity tackling food poverty in MId Sussex

● Linus Project Members have made quilts for this charity which gifts them to children in need of support via local medical and social services

Achievements

Burgess Hill Creative Community Trustees’ Annual Report Aug 23 - July 24. Pg 4

We have had some great achievements in our first year which we are very proud of:

Membership

Our first year of membership has been positive, with new joiners as well as renewals for our next year.

  1. Total members enrolled during BHCC’s first year totalled 167, of whom one member was asked to leave, one sadly passed away, and 43 others left. Our active membership total as of 31/7/24 is 123.

  2. Funds raised from membership fees in first year:

  3. a. 1st & 2nd quarter (Aug 2023-Jan 2024); £1,830 (of which £472.50 was carried over as credit from BH SHED)

  4. b. 3rd quarter (Feb 2024-April 2024); £912.50

  5. c. 4th quarter (May 2024-July 2024): £877.50

  6. Total funds raised from membership in our first year was £3,620

Burgess Hill Creative Community Trustees’ Annual Report Aug 23 - July 24. Pg 5

  1. In Q3, collection of membership fees was set up on a quarterly basis (rather than annual), due to the uncertainty regarding the length of our lease of the Kiln premises.

  2. Payment of fees is permitted via cash, card, bank transfer, QR code and one member paid by cheque.

  3. However, neither quarterly payments nor the various options for paying these (as above) are the most convenient to manage as a small organisation. Our preference for BHCC membership fees would be to have annual payment via bank transfer only, but while there is uncertainty over the charity’s lease, the trustees agreed to proceed as is for the immediate future. This will be reviewed once our Landlord NRR has given us more clarity on the timeline for the likely development of the site.

  4. No information has been gathered as to whether members choosing not to renew relate to specific issues that they may have, which BHCC could aim to address.

  5. It is suggested that BHCC could introduce an exit questionnaire for any member not renewing, to help identify reasons for this decision and whether these could be addressed by the charity.

  6. As referenced above, only one member was deemed to have broken the BHCC code of conduct / terms and conditions of membership and this was dealt with amicably with the member politely asked to leave, which they agreed to do. Their membership fees were refunded to them.

  7. There have been no formal complaints from members during this first year.

Kate Hurst, Membership Co-ordinator

Finances

Burgess Hill Creative Community Trustees’ Annual Report Aug 23 - July 24. Pg 6

We have had a strong start to our Charity and have a healthy bank balance at the end of our first year of operation. Thanks to the favourable lease we have with New River Retail, we have been able to build up funds through our membership and session fees, and we are now in a good position financially to face the future. This is especially important given the likelihood of the charity having to relocate when the development plans for the NRR site become active, and the inevitable costs that this will incur.

*For more information regarding the charity’s finances, please refer to our Treasurer's Report, available to view at our AGM and afterwards via the Charity Commission website

Fundraising

BHCC has a Charity table at the quarterly Burgess Hill Community Crafters’ Market, where items made by members and which have been donated are sold, with profits going to BHCC.

After our first successful Music Bingo fundraising event held in January 2024, we would love to repeat this event, which raised £500 ! It was enjoyed both by members and the outside community

We are also planning to hold a fundraising quiz night in September/October 2024.

Burgess Hill Creative Community Trustees’ Annual Report Aug 23 - July 24. Pg 7

Grants

Burgess Hill Creative Community has completed its first year of operation. When BHCC took over from Burgess Hill Shed it was gifted assets that the BH-Shed held, such as the weaving looms, pottery kiln, pottery wheels and some sewing equipment. These assets were purchased by BH-Shed from grants that they applied for & were granted for the user groups at The Kiln. These assets have been used by members throughout the year (2023-24) to create many beautiful items, and we hope BHCC will have many more years of use.

BHCC made an application to the Burgess Hill Town Council for a minor grant of £972.63 at the beginning of the year. The grant application had to identify a specific need and had to show “Best Value for Money” meaning that we had to obtain a few quotes for the items required to prove that we had shopped around for the best deals.

Minor grant application

This application was made early in the Charity’s creation as a start for BHCC to operate. The supplies & equipment have been and continue to be available to members for use in their creations. (Note the pottery supplies from the grant are depleted with further supplies paid for through members clay and session fee charges).

Grant applications usually take place at set times during the fiscal year with set deadlines for applications and involve substantial background work to complete the grant application form. Once your application has been submitted it will be reviewed and then you will be told if your application is being put forward for consideration. If this hurdle is successfully cleared, BHCC could be invited to attend a review meeting where questions could be asked on specifics to do with the application. If the committee sitting to review the application gives their OK to the application, this then needs to be further ratified to confirm the grant. The whole process is involved and can take months from start to finish.

Burgess Hill Creative Community Trustees’ Annual Report Aug 23 - July 24. Pg 8

BHCC has no outstanding grant applications as at 31[st] July 2024, and will only apply for any further grants as and when a need is identified by the BHCC Trustees.

Christina Baker, Grants Application Officer.

Health & Safety

During our first year of operation, all annual safety checks and services have been completed at the Kiln for fire extinguishers, smoke alarms, air conditioning units and the goods lift. We have started using a new lift service company (Ascent Lift Servicing Ltd, Hove) who have told us that - in their opinion - the lift has more life in it than previously thought. This is good news, as we cannot afford to replace the lift, but it is essential for us in moving heavy items such as clay or even the kiln itself between floors. However, we have made the decision for safety grounds that we will continue to use this as a goods-only lift.

We have trained a further nine new first-aiders, to ensure we have adequate cover at all our sessions; in total, we now have 14 first aiders within the membership.

Our only H&S area of concern at present is the former upstairs workshop used by members, where fungus growth was discovered and believed to be a result of a roof leak. As a safety precaution, this room has been cleared and secured with warning signs placed so that nobody can enter. New River Retail are investigating the cause and options for repair, if possible.

NIck Gardiner, Health & Safety Officer.

Safeguarding

Following the resignation of our original Safeguarding Officer Gail

Burgess Hill Creative Community Trustees’ Annual Report Aug 23 - July 24. Pg 9

Anderson, safeguarding responsibilities have been taken on by trustee Stephanie Goldfinch; she has since reviewed BHCC’s policy to ensure it is appropriate and up-to-date. It is important that all members are aware of this policy and that they are able to raise any concerns they may have with Stephanie in confidence. You can find this policy on our website, at www.bhcreativecommunity.co.uk or on request. We can either send a copy by email, or print a copy.

We have also introduced a practice of changing our door access and computer user codes on a regular basis, and whilst we know this can be challenging for members, it is important that these codes are not written down or displayed anywhere they may be visible to visitors or passers by.

Stephanie Goldfinch, Safeguarding Officer.

Community Development & Outreach

Our next initiative will be to develop this important area, in accordance with BHCC’s core aims. The focus will be on developing additional avenues of engagement with the community in Burgess Hill and the surrounding areas; highlighting the regeneration potential of creative communities and reaching out to develop collaborative agreements with the local business and wider charity communities.

Linda-Jane Buckle, Community Development & Outreach

Marketing & Media

To achieve our aim of widening awareness of, and participation in, activities at BHCC, we will review, maintain and develop the charity’s

Burgess Hill Creative Community Trustees’ Annual Report Aug 23 - July 24. Pg 10

digital presence to attract and engage the younger population in Burgess Hill and surrounding areas.

Erin Jones Tarling, Digital Marketing Co-ordinator

Key Statistics

Here is a breakdown of Sessions, Attendance and Income from our creative groups;

Group Sessions Members Attended Total Income
Art 103
342
£ 988.00
Craft Club 49
413
£ 1,239.00
French 30
217
£ 653.00
Pottery 170
1535
£ 7,675.00
Sew Social 104
892
£ 2,676.00
Weavers 49
236
£ 708.00
Total Year 1 505 3635 £ 13,939.00

Volunteering Value

BHCC is entirely run by volunteers who contribute 3,978 hours per year to allow the Charity to operate.

This equates to a value of £45,508, this is an estimated figure based on the current minimum wage of £11.44 (over 21yrs)

Current Members Demographic Stats

Burgess Hill Creative Community Trustees’ Annual Report Aug 23 - July 24. Pg 11

Sustainability

BH’s Repair Cafe, that is hosted at the Kiln, is an organisation which actively promotes the saving of old items via repairs to extend the life of the object, and saving it from potential landfill.

BHCC are given regular donations of material, art & craft items etc from the general public and members. These items are reused within the sewing, art and craft groups to create new projects and again prevent items going to landfill.

Burgess Hill Creative Community Trustees’ Annual Report Aug 23 - July 24. Pg 12

Future

Our top priorities for our Charity are:

Burgess Hill Creative Community Trustees’ Annual Report Aug 23 - July 24. Pg 13

References and Administrative Information
Charity Name: Burgess Hill Creative Community
Other Names: BHCC
Charity Number: 1203629
Registered Address: The Kiln
30-32 The Martlets
Burgess Hill
West Sussex
RH15 9NN
Banker: Lloyds Group PLC
Email: info@bhcreativecommuntiy.co.uk
Website: www.bhcreativecommunity.co.uk

Burgess Hill Creative Community Trustees’ Annual Report Aug 23 - July 24. Pg 14

Approval of Trustees’ Annual Report Aug 2023 - July 2024
Trustee Role
Chair
Secretary
Acting Treasurer, Grants Application Officer
Health & Safety Officer
Safeguarding Officer
Community Development & Outreach
Digital Marketing Co-ordinator

Burgess Hill Creative Community Trustees’ Annual Report Aug 23 - July 24. Pg 15

Burgess Hill Creative Community Burgess Hill Creative Community Burgess Hill Creative Community Charity No
(if any)		 1203629
Annualaccountsforthe period
Period start date 19/06/2023 To Period end
date		 31/07/2024

Section A Statement of financial activities

Recommended categories by
activity
Guidance Notes
Incoming resources (Note 3)
Income and endowments from:
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
Resources expended (Note 6)
Expenditure on:
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
Extraordinary items
S16
S17
S18
Other gains/(losses)
S19
S20
Reconciliation of funds:
S21
S22
1
Total
Net movement in funds
Total funds brought forward
Total funds carried forward
Total
Net income/(expenditure) before investment
gains/(losses)
Net income/(expenditure)
Transfers between funds
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for the charity’s own use		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
funds
£
£
£
£
£
F01
F02
F03
F04
F05		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
funds
£
£
£
£
£
F01
F02
F03
F04
F05		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
funds
£
£
£
£
£
F01
F02
F03
F04
F05		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
funds
£
£
£
£
£
F01
F02
F03
F04
F05		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
funds
£
£
£
£
£
F01
F02
F03
F04
F05
24,026 - - 24,026 -
3,618 - - 3,618 -
666 - - 666 -
- - - -
- - - - -
- - - - -
28,310 - - 28,310 -
- - - - -
80 - - 80 -
- - - - -
9,371 - - 9,371 -
9,451 - - 9,451 -
18,859 - - 18,859 -
- - - - -
18,859 - - 18,859 -
- - - - -
- - - - -
- - - - -
- - - - -
18,859 - - 18,859 -
- - - - -
18,859 - - 18,859 -

Section B Balance sheet

Fixed assets
Intangible assets (Note 15)
Tangible assets (Note 14)
Heritage assets (Note 16)
Investments (Note 17)
Total fixed assets
Current assets
Stocks (Note 18)
Debtors (Note 19)
Investments (Note 17.4)
Cash at bank and in hand (Note 24)
Total current assets
Creditors: amounts falling due within
one year (Note 20)
Net current assets/(liabilities)
Total assets less current liabilities
Creditors: amounts falling due after
one year (Note 20)
Provisions for liabilities
Total net assets or liabilities
Funds of the Charity
Endowment funds (Note 27)
Restricted income funds (Note 27)
Unrestricted funds
Revaluation reserve
Total funds
Signed by one or two trustees on behalf of all
the trustees		 Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10

B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21		 Unrestricted
funds
£
F01		 Restricted
income
funds
£
F02		 Endowment
funds
Total this
year
£
£
F03
F04		 Endowment
funds
Total this
year
£
£
F03
F04		 Total last
year
£
F05
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
396 - - 396 -
- - - - -
18,863 - - 18,863 -
19,259 - - 19,259 -
400 - - 400 -
18,859 - - 18,859 -
18,859 - - 18,859 -
- - - - -
- - - - -
18,859 - - 18,859 -
- - -
- - -
18,859 - 18,859 -
-
18,859 - - 18,859 -
Signature Print Name Date of
approval
dd/mm/yyyy
Joanne Homan 20/09/2024
Christaina Baker 20/09/2024

CC17a (Excel)

2

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities • and with ✓ preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with ✓ the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) • and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by ✓ FRS 102.*

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

Where accounts are not prepared on a going
concern basis, please disclose this fact
together with the basis on which the trustees
prepared the accounts and the reason why the
charity is not regarded as a going concern.
Disclosure of any uncertainties that make the
going concern assumption doubtful;
An explanation as to those factors that support
the conclusion that the charity is a going
concern;		 Not applicable
Not applicable

Not applicable

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.

Yes
No		 ✓ * -Tick as appropriate * -Tick as appropriate
✓
Please disclose :
(i) the nature of the chan ge in accounting policy;
(ii) the reasons
provides more r
and		 why appl
eliable a		 ying the new accounting policy
nd more relevant information;
(iii) the amount
in the current p
the aggregate a
periods before		 of the ad
eriod, eac
mount of
those pre		 justment for each line affected
h prior period presented and
the adjustment relating to
sented, 3.44 FRS 102 SORP.

1.4 Changes to accounting estimates

No changes to a ccounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes
No		 ✓ * -Tick as appropriate
✓
Please disclose :
(i) the nature of any chan ges;
(ii) the effect of
assets and liabi		 the chan
lities for		 ge on income and expense or
the current period; and
(iii) where pract
more future per		 icable, th
iods.		 e effect of the change in one or

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

Yes
✓
No
✓
* -Tick as appropriate
Please disclose:
(i) the nature of the prior period error;
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and

(iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.

CC17a (Excel)

3

Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.

Recognition of income
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in
the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
Donated services and
facilities
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Income from interest,
royalties and dividends
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
Income from membership
subscriptions
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
• the monetary value can be measured with sufficient reliability.
Donated goods
Contractual income and
performance related
grants
Offsetting
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
Grants and donations
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
Government grants
The charity has received government grants in the reporting period
Tax reclaims on
donations and gifts
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
Support costs
The charity has incurred expenditure on support costs.
Volunteer help
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.		 Yes
No
N/a		 Yes
No
N/a		 Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
✓		 No
✓		 N/a
✓
Yes
✓		 No
✓		 N/a
✓
Yes No N/a
✓ ✓ ✓
Yes
✓		 No
✓		 N/a
✓
Yes No N/a
✓ ✓ ✓
Yes
✓		 No
✓		 N/a
✓
Yes
✓		 No
✓		 N/a
✓
Yes
✓		 No
✓		 N/a
✓
Yes No N/a
✓ ✓ ✓
Yes
✓		 No
✓		 N/a
✓
Yes
✓		 No
✓		 N/a
✓
Yes
✓		 No
✓		 N/a
✓
Yes
✓		 No
✓		 N/a
✓
Yes No N/a
✓ ✓ ✓
Yes No N/a
✓ ✓ ✓
Yes No N/a
✓ ✓ ✓
Yes No N/a
✓ ✓ ✓
Yes No N/a
✓ ✓ ✓
Yes No N/a
✓ ✓ ✓
Yes No N/a
✓ ✓ ✓
Yes No N/a
✓ ✓ ✓
Yes No N/a
✓ ✓ ✓
Yes No N/a
✓ ✓ ✓
2.4 ASSETS
Intangible fixed assets
Heritage assets
Debtors
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
They are valued at cost.
Investments
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
Grants with performance
conditions
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
Grants payable without
performance conditions
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
Stocks and work in
progress
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
2.3 EXPENDITURE AND LIABILITIES
Liability recognition
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
Investment gains and
losses
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
Tangible fixed assets for
use by charity
The depreciation rates and methods used are disclosed in note 9.2.
Governance and support
costs
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Settlement of insurance
claims
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
Redundancy cost
The charity made no redundancy payments during the reporting period.
Deferred income
No material item of deferred income has been included in the accounts.
Creditors
The charity has creditors which are measured at settlement amounts less any trade
discounts
Provisions for liabilities
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
Basic financial
instruments		 Yes
No
N/a		 Yes
No
N/a		 Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE
Current asset investments		 The charity has has investments which it holds for resale or pending their sale and cash and cash
equivalents with a maturity date less than one year. These include cash on deposit and cash
equivalents with a maturity date of less than one year held for investment purposes rather than to
meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.		 Yes
No
N/a
 Yes
No
N/a
 Yes
No
N/a
✓ ✓ ✓
Yes
No
N/a
✓ ✓ ✓

Section C Notes to the accounts (cont)

Note 3 Analysis of income

Note 3 Analysis of income Analysis of income Analysis of income Analysis of income Analysis of income Analysis of income Analysis of income
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£
Donations and gifts
3,939
- -3,939-
Gift Aid
- - - -
Legacies
- - - -
General grants provided by government/other
charities
- - - -
Membership subscriptions and sponsorships
which are in substance donations
20,087
- -20,087
Donatedgoods,facilities and services
- - - - -
Other
- - - -
Total 24,026
- - 24,026 -
- - - -
Third party hire charges
3,618
- -3,618-
- - - - -
Other
- - - - -
Total 3,618
- -3,618-
- - - -
Fundraising events
666
- -666-
- - - - -
Other
- - - - -
Total 666
- -666-
Interest income
- - - - -
Dividend income
- - - - -
Rental and leasing income
- - - - -
Other
- - - - -
Total
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
Total
- - - - -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
forcharity's ownuse
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
propertyrights
- - - - -
Other
- - - - -
Total
- - - - -
28,310
- -28,310-
Other information:
TOTAL INCOME
Other:
Other trading
activities:
Income from
investments:
Separate
material item
of income:
Analysis
Donations
and legacies:
Charitable
activities:		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£
Analysis
Donations and gifts 3,939 - - 3,939 -
Gift Aid - - - -
Legacies - - - -
General grants provided by government/other
charities		 - - - -
Membership subscriptions and sponsorships
which are in substance donations		 20,087 - - 20,087
Donatedgoods,facilities and services - - - - -
Other - - - -
Total 24,026 - - 24,026 -
- - - -
Third party hire charges 3,618 - - 3,618 -
- - - - -
Other - - - - -
Total 3,618 - - 3,618 -
- - - -
Fundraising events 666 - - 666 -
- - - - -
Other - - - - -
Total 666 - - 666 -
Interest income - - - - -
Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total - - - - -
- - - - -
- - - - -
- - - - -
- - - - -
Total - - - - -
Conversion of endowment funds into income - - - - -
Gain on disposal of a tangible fixed asset held
forcharity's ownuse
-		 - - - -
Gain on disposal of a programme related
investment		 - - - - -
Royalties from the exploitation of intellectual
propertyrights		 - - - - -
Other - - - - -
Total - - - - -
28,310 - - 28,310 -
All income in the prior year was unrestricted except for:
(please provide description and amounts)
Where any endowment fund is converted into income in the
prior period, please give the reason for the conversion.
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
Within the income items above the following items are
material: (please disclose the nature, amount and any prior
year amounts)

CC17a (Excel)

57

CC17a (Exeell 58

Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

Analysis
Expenditure on raising funds:		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year		 Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
£
£
This year
Last year
Incurred seeking donations - - - - - - - -
Incurred seeking legacies - - - - - - - -
Incurred seeking grants - - - - -
Operating membership schemes and
social lotteries		 - - - - -
Staging fundraising events - - - - -
Fundraising agents - - - - -
Operating charity shops - - - - -
Operating a trading company
undertaking non-charitable trading
activity		 - - - - -
Advertising, marketing, direct mail and
publicity		 - - - - - - - -
Start up costs incurred in generating
new source of future income		 - - - - - - - -
Database development costs - - - - - - - -
Other trading activities - - - - -
Investment management costs: - - - - -
Portfolio management costs - - - - - - - -
Cost of obtaining investment advice - - - - - - - -
Investment administration costs - - - - - - - -
Intellectual property licencing costs - - - - - - - -
Rent collection, property repairs and
maintenance charges		 - - - - - - - -
- - - - - - - -
Total expenditure on raising funds - - - - - - - -
Expenditure on charitable activities:
- - - - - - - -
Fundraising activities 80 - - 80 - - - -
- - - - - - - -
- - - - - - - -
Total expenditure on charitable
activities		 80 - - 80 - - - -
Separate material item of expense
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total - - - - - - - -
Other
Premises, mtnce and utilities 4,884 - - 4,884 - - - -
Club supplies 3,306 - - 3,306 - - - -
Consumables 481 - - 481 - - - -
Miscellaneous 700 - - 700 - - - -
Total other expenditure
TOTAL EXPENDITURE		 9,371 - - 9,371 - - - -
9,451 - - 9,451 - - - -

Other information:

Analysis of expenditure on charitable activities

CC17a (Excel)

59

Thisyear Thisyear Thisyear Thisyear Lastyear Lastyear Lastyear Lastyear
Activity or programme Activities
undertaken
directly		 Grant
funding of
activities		 Support
Costs		 Total this
year		 Activities
undertaken
directly		 Grant
funding of
activities		 Support
Costs		 Total last
year
£ £ £ £ £ £ £ £
ChristmasHamper raffle 80 - - 80 - - - -
Activity2 - - - - - - - -
Other - - - - - - - -
Total 80 - - 80 - - - -

CC17a (Excel)

60

Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

Please complete this note if the charity has any
debtors or prepayments.
Note 19 Debtors and prepayments
19.1 Analysis of debtors
Trade debtors
Prepayments and accrued income
Other debtors		 This year
£		 Last year
£
- -
- -
396.0 -
396.0 -

Total

Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)

Prepayments and accrued income
Other debtors
Total
Trade debtors		 This year
£		 Last year
£
- -
- -
- -
- -
- -

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61

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or performance-related grants

Accruals and deferred income Taxation and social security Other creditors

Total Amounts falling due within
oneyear		 Amounts falling due within
oneyear
Amounts falling due after
more than oneyear
Amounts falling due after
more than oneyear
This year
£		 Last year
£		 This year
£		 Last year
£
- - - -
- - - -
- - - -
- - - -
- 400 - - -
- - - -
- - - -
- 400 - - -

20.2 Deferred income

Please complete this note if the charity has deferred income.

Please explain the reasons why income is deferred.
Movement in deferred income account
Balance at the start of the reporting period
Amounts added in current period
Amounts released to income from previous periods
Balance at the end of the reporting period		 Thisyear Lastyear Lastyear
Membership fees for the
qtr 1/8 - 31/10 paid in July.
This year
£		 Last year
£
- -
- 400 -
- -
- 400 -

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62

Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand

Note 24 Cash at bank and in hand
Other
Cash at bank and on hand
Total
Short term cash investments (less than 3 months maturity date)
Short term deposits		 This year
£		 Last year
£
- -
- -
18,863 -
- -
18,863 -

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63

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

funds
Fund names Type PE, EE
**R or UR ***
Purpose and Restrictions		 Fund
balances
brought
forward
£		 Income
£		 Expenditure
£		 Transfers
£		 Gains and
losses
£		 Fund
balances
carried
forward
£
BHCC UR To providefacilitiesforthemembers - 28,310 -9,451 - - 18,859
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds - 28,310 - 9,451 - - 18,859

CC17a (Excel)

64

Independent examiner's report on the accounts Sectlon A Independent Examlner's Report Report to the trustees Burgess Hill Creative Community On accounts for the year ended 315t July 2024 Charity no (if any) 1203629 Set out on pages SOFA, B Sheet, N1, N2.2, N3, N19, N20, N24, N27.1 I report to the trustees on my exarn inalion of the accounts of the above charity ("the Trust"} for the year ended 3110712024. 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 report in resp&cl of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(51(bl of the Acl. Independent I have completed my examination. I confirm that no material matters have examiner's statement come to my attention in connection with the examination. I have no concerns and have come across no matters in connection with the examination to which attention should be drawn in this report to enable a proper understanding of the accounts to be reached. Signed- Dale: 1710912024 Name: Peter Crabtree FCCA Relevant professional qualiflcation{s) or body {if any): ACCA Address: 9 Copper Close, Burgess Hill, West Sussex. RH15 9XJ IER Oct 2018