# **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 **1** ## **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 **2** ## **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 **6** ## **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 **7** ## **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. **8** **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| **9** ## **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| **10**