2024-04-05-accounts

JAYWICK SANDS COMMUNITY FORUM Registered charity number 1203644

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

Community Accounts Service

JAYWICK SANDS COMMUNITY FORUM

CONTENTS FOR THE YEAR ENDED 31 MARCH 2024

Reference and administrative information	1
Independent examiner's report	2
Statement of financial activities	3
Balance sheet	4
Notes to the financial statements	5 - 7

JAYWICK SANDS COMMUNITY FORUM

REFERENCE AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 MARCH 2024

Trustees: Bradley Thompson Michelle Mernagh Simon Rollings Mary Khaihra Daniel Casey Registered office: Unit 1 Lotus Way Jaywick Clacton-on-Sea CO15 2LU Registered charity no. 1203644 Reporting accountant: Community360 Winsley's House High Street Colchester Essex CO1 1UG Bankers: Natwest

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JAYWICK SANDS COMMUNITY FORUM

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2024

I report on the accounts of Jaywick Sands Community Forum for the year ended 31 March 2024 which are set out on pages 3 to 7.

Respective responsibilities of trustees and examiner

The Charity’s Trustees are responsible for the preparation of the accounts. The Charity’s Trustees consider that an audit is not required for this year (under section 144 (2) of the Charities Act 2011 (The Act) but that an independent examination is needed. The charities gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of Association of Accounting Technicians.

It is my responsibility to:

• Examine the accounts under section 145 of the Charities Act,

• To follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the Charities Act, and

• To state whether particular matters have come to my attention.

Basis of independent examiner’s Statement

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes considerations of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement

In the course of my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:

• the accounting records were not kept in accordance with section 130 of the Charities Act; or

• the accounts did not accord with the accounting records; or

• the accounts did not comply with the applicable requirements concerning the form and content of the 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 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.

Shelley Rudling FMAAT AATQB for and on behalf of:

Community360 Winsley’s House, High Street, Colchester, Essex, CO1 1UG Date 31/01/2025

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JAYWICK SANDS COMMUNITY FORUM

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024

Notes Incoming resources Incoming resources from generated funds: Donations & legacies 2 Charitable activities 3 Total incoming resources Resources expended Charitable activities 8 Total resources expended Net (outgoing) incoming resources Reconciliation of funds: As at 1 April 2023 As at 31 March 2024	Unrestricted Funds £ - 9,001	Restricted 2024 Funds Funds £ £ 300 300 37,394 46,395 37,694 46,695 33,288 42,846 33,288 42,846 4,406 3,849 17,292 21,243 21,698 25,092
	9,001 9,558
	9,558
	(557) 3,951
	3,394

The notes on pages 8 - 10 form part of these financial statements

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JAYWICK SANDS COMMUNITY FORUM

BALANCE SHEET FOR THE YEAR ENDED 31 MARCH 2024

Note Fixed assets Tangible assets Current assets Cash in hand Debtors 6 Liabilities Creditors: amounts falling due within one year 7 Net current assets Total net assets The funds of the Charity Unrestricted fund Restricted funds	2024 Total Funds £ 3,037
	3,037 22,721 92
	22,812 758
	22,055
	25,092
	3,394 21,698
	25,092

Approved by the trustees on the 31st January 2025 and signed on their behalf by:

Signed

Bradley Thompson

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JAYWICK SANDS COMMUNITY FORUM

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

1. Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement on 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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

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

1.2 Fund accounting

Unrestricted funds are available for use at the discretion of the Directors in furtherance of the general objectives of the Charity.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor, or contained in the terms of a grant.

1.3 Incoming resources

All incoming resources are included in the statement of financial activities when the Charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:-

Voluntary income is received by way of grants and donations and is included in full when receivable. Unrestricted grants, where entitlement is not conditional on the delivery of a specific performance by the Charity, are recognised when the Charity becomes unconditionally entitled to the grant. Restricted grants are recognised on receipt. Gift Aid recoveries on donations from individuals are recognised in the same period as the donation.

Any donated services and facilities are included at the value to the Charity where this can be quantified. The value of services provided by volunteers (including the Directors) has not been included in these financial statements.

Client contributions and investment income are included when received.

1.4 Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes non-recoverable VAT, and is reported as part of the expenditure to which it relates:

Charitable expenditure comprises those costs incurred by the Charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them and attract funding to sustain them.

Governance costs include those costs associated with meeting the constitutional and statutory requirement of the Charitable Company. This includes the preparation and examination of this annual report and financial statements, and a small portion of staff time on the strategic focus of the Company and servicing Directors meetings.

1.5 Tangible fixed assets and depreciation

Fixed assets are stated at cost less accumulated depreciation. The costs of minor additions are not capitalised. Depreciation is provided by the Company to write off the cost of tangible fixed assets by equal installments over their expected useful lives, as follows:-

Equipment 25% of cost p.a. Furniture & fixtures 15% of cost p.a.

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JAYWICK SANDS COMMUNITY FORUM

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

1.6 Going concern

The trustees of the charity deem that there are sufficient funds available to continue operating on a going concern basis for the forseeable future.

2 Donations & Legacies Donations & Legacies 3 Charitable Actiivities EALC Big Lottery-Courses/CRB Checks Big Lottery-Expenses & Accounts Big Lottery-Food & Baby Bank Big Lottery-Funding Big Lottery-Office Big Lottery-Projects Big Lottery-Wages Forums 5 Costs of charitable activities Project Cost Safety Checks Accountancy Fees Advertising/Promotional Employer Pension Hall Hire Insurances Office/General Administrative Expenses Phone Costs Printing.Postage and Stationery Purchases Depreciation Refreshments Rent Repairs & Maintenance Small Equipment Subscriptions Training Travel and Accommodation Wages	Unrestricted Funds 2024 £ - - Unrestricted Funds 2024 £ - - 1,750 - - 7,251 - - - 9,001 Unrestricted Funds 2024 £ 921 - 1,038 14 35 260 730 1,317 242 692 403 44 280 458 765 897 410 - 616 437 9,558	Restricted Funds 2024 £ 300	Total Funds 2024 £ 300
		300	300
		Restricted Funds 2024 £ 5,000 1,250 - 2,500 7,000 - 7,500 11,149 2,995	Total Funds 2024 £ 5,000 1,250 1,750 2,500 7,000 7,251 7,500 11,149 2,995
		37,394	46,395
		Restricted Funds 2024 £ 15,335 200 - 80 - - - 19 - 193 62 302 162 - 1,213 2,951 - 1,442 26 11,303	Total Funds 2024 £ 16,256 200 1,038 94 35 260 730 1,336 242 885 465 346 442 458 1,978 3,848 410 1,442 642 11,740
		33,288	42,846

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JAYWICK SANDS COMMUNITY FORUM

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

6 Tangible fixed assets Cost As at 1st April 2023 Additions As at 31st March 2024 Depreciation As at 1st April 2023 Charge for the year As at 31st March 2024 Net book value As at 31st March 2024 As at 31st March 2023 7 Funds Unrestricted funds Big Lottery - Office Big Lottery - Expenses Restricted Funds Active Essex Big Lottery-Courses/CRB Checks Big Lottery-Food & Baby Bank Big Lottery-Funding Big Lottery-Projects Big Lottery-Wages Forums Postcode Lottery Rank	01/04/2023 2,451 1,500	Income 7,251 1,750	Furniture & Fixtures - 995	Equipment - 2,388	Total - 3,383
			995	2,388	3,383
			- 50	- 296	- 346
			50	296	346
			945	2,092	3,037
			-	-	-
			Expenses (7,382) (2,176)	Transfer - -	31/03/2024 2,320 1,074
	3,951	9,001	(9,558)	-	3,394
	394 1,500 1,500 3,500 2,368 5,200 527 403 1,900	- 1,250 2,500 7,000 7,500 11,149 8,295 - -	(243) (1,515) (3,185) (3,392) (5,907) (11,303) (6,200) (397) (1,146)	- - - - - - - - -	151 1,235 815 7,108 3,961 5,046 2,622 6 754
	17,292	37,694	(33,289)	-	21,698

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