Charity Commission report for year ending March ‘21 The past year has been like no other in our experience, closed to hirers for most of the year and restrictions in place such as we could not have imagined. What could have been a devastating time financially was avoided by grants from the NNDC covid relief fund meaning not only are we still in existence but with the empty building have managed to put a large amount of upgrading and maintenance in place without having to close the building to hirers and hence lose income. Inside the Pavilion building we have upgraded the lighting, rewired the electrics, improved storage, decorated throughout and installed hot water in the toilets. Outside a temporary repair to the carpark was completed (the permanent one is planned for this summer),the guttering’s and downpipes have been flushed through and repaired where necessary. The building in the archery compound had become unsafe and was removed and the electricity to it removed, a replacement is being investigated. The fire alarms have had their annual safety check and all of the appropriate equipment in the building has been PAT tested. Last summer’s ROSPA inspection of the play park showed us that much of the equipment had deteriorated to a level which meant that planned repairs were not feasible and so we embarked upon a total refurbishment. We were fortunate to get a grant towards the project and by using some of our investments we now have a modern park much appreciated by its users. During the year we approved and upgraded a number of policies these include; Complaints, Conflict of interests, Financial safeguarding, Constitution, Fire risk assessment, Building risk assessment, Financial risk assessment, asset registers for the new play park, recreation ground and the pavilion building. We have set up a working party to report on the improvements which can be made to the outside toilets on the recreation ground, and our attempts to register the land with the land registry are in the hands of our solicitors. Looking back, I think we have made the most of the opportunities afforded by what can only be described as a weird year. **Higginbottom Recreational Charity 243194** **31/03/2021** ## **STATEMENT OF FINANCIAL ACTIVITIES** ## **Year Ended 31st March 2021** ## **£** |REGULAR USER
VENUE HIRE
URM GLASS RECLAIM
TEXTILE BANK CREDITS
GRANTS & FUND RAISING
TRANSFERS NOT INCOME
CCLA INCOME
MISCELLANEOUS
**TOTAL INCOME**|**4,147**
**65**
**383**
**0**
**36,274**
**37,106**
**12,452**
**2,210**
**55,531**| |---|---| |NNDC RATES/BINS
PHONE / INTERNET
ELECTRICITY
URM GLASS BIN EMPTY
WAVE BUSINESS WATER
CONTRACTOR
CLEANER/MAINTENANCE
BUILDING SUPPLIES
PLAY PARK
MISCELLANEOUS
LICENSE
DEPOSIT RETURN
**TOTAL EXPENDITURE**|**£**
**401**
**1,245**
**4,525**
**157**
**521**
**32,086**
**1,840**
**2772.45**
**30,236**
**0**
**1,500**
**576**
**0**
**75,860**| |---|---| **(20,328)** HRC 20-30-81 13902897 Community account **£22,249.63** CCLA 541150001T Investment 12,832.55 **£229,571.75** CCLA 541150002T Investment 1,019.94 **£18,246.52** Mrs Tina Page 33 Tudor Rose Way Harleston Norfolk IP20 9QH 07858 518 636 ## Higginbottom Recreational Charity. 243194 Outlined below are my findings for the Internal Audit report for 2020-2021 Accounts run from 1/4/2020 to 31/3/21 Separate accounts: - Management Committee Account 13902897 - Higginbottom Account 60198498 no evidence - CCLA 54115001C – Closed July - Playpark Account 20-31-8 80715107 - CCLA 541150001T - CCLA 541150002T |1/4/20|31/3/21| |---|---| |£5,471.91|£22,249.63| |£13,707.54|£13,707.54| |£4,812.57|£0.00| |£10,421.71|£10,424.51| |£184,401.18|£229,571.75| |£35,427.59|£18,246.52| |Final figures:|31/3/21| |---|---| |Income|£87,929.72| |Closed and merged|£4,707.54| |Transfers in income included|| |In above (£37,106)|| |Expenditure|£75,859.54| ## **Briston Pavilion Management Committee** Barclays Bank Account 13902897. - There was no paying in books or cheque books. But the accounts were easy to follow, so were not needed. ## Here are my findings: - Very easy set of accounts to follow. - Bank reconciliations were approved throughout the year. - Invoice were not initialled/signed before payment, but this was not necessary as the cashbook was approved with the bank reconciliations every month. - No evidence of the bank account closure and merged into the main account. - Charity TAR uploaded stated that you would merge the two bank accounts, making a brought forward balance of £19,179.45, this is not the case. ## Conclusions: - Accounts were submitted in time on the charity commission website. - Governing document added to charity commission - Trustees and volunteers added to charity commission - Generally, Charity Commission page for 243194 looking good. - Independent Inspection Report checks were completed throughout the year at quarterly basis. Although the policies were not checked this year. Page 1 of 2 Briston pavilion associated Audit Report 20 21 ## **Higginbottom Recreational Charity** ## Charity Number 243194 ## Barclays Bank Account 60198498. _This was the account held by the Parish Council and the management account was the charity ending in 2897. Once the Council issued the cheque to Higginbottom to_ _management we changed the name of the management account to Higginbottom Recreation Charity. It was easier to do the name change and charity link with Barclays than to do signatory changes on the account held by the Parish Council._ ## Overall conclusions: - If you are going to continue to go over the £25,000 threshold, then the charity accounts will be needed to be reviewed by an Independent Examiner, usually with accountancy qualifications. You may need to appoint one for 21/22. - No statements for CCLA 541150001T and CCLA 541150002T. But evidence received for June 2021. - Policies will need to be reviewed and approved on a yearly, bi-yearly basis. - Clear set of accounts, thank you. Page 2 of 2 Briston pavilion associated Audit Report 20 21