CHARITY REGISTRATION NUMBER- 253170
St Stephen's Community Association
Unaudited Financial Statements
28 February 2023
PUBGESS HODGSON LL
chartered accountants
Camburgh House
27 New Dover Road
Canterbury
Kent
CT13DN

St Stephen's Community Association
Financial Statements
Year ended 28 February 2023
Page
Trustees, annual report
Independent examiner's report to the trustees
Statement of financial activities
Statement of financial position
Notes to the financial statements
The following pages do not form part of the financial stalemenls
Delailed statement of f inancial activities
15
Notes to the detailed statement of financial activities
16

St Stephen's Community Association
Trustees, Annual Reporl
Year ended 28 February 2023
The Irusle8s present their report and the unaudited financial statements ol the charity for the year
ended 28 February 2023.
Reference and admlnlstratlve detalls
Registered charity name
Sl Stephen's Community AssociatlDn
Charlty regislralion number
253170
Prlnclpal offlce
Tenlerd&n Drive
Canterbury
Kent
CT2 78N
The trustees
S Shiplon
A Gough
R Gough
A Zinzan
Independent examiner
BURGESS HODGSON LLP
Camburgh House
27 New Dover Road
Canterbury
Kent
CT1 3DN
Structure, governance and management
The governing document is the charitys constilullon whlch was originally agreed on 6th July 1981, and
was amended on 26th April 2013.
The Managefflenl Committee consists ol al least six members who are elocled al the Annual General
Meeting. They have the power lo appoinl a Chairman, Secretary, Treasurer and other ollicèrs as they
deem necessary. Trustees are appointed by Ihe Executive Committee, and the numbèr ol trustees
shall not be less than 2 or more than 5.
The major risks lo which the chayity is exposed have begn reviewed, and systems have been pul in
place lo miligale this risk.
Publlc Benetit
In selling the activities and purposes of the Association the Trustees have taken regard to the Gharily
Commission's guidance on Public Benefit.

St Stephen's Community Association
Trustees, Annual Report Iconllnuedj
Year ended 28 February 2023
Oblectlves and acllvltles
St Stephen's Community Association is a charity to promote the benefit of the inhabitants of Sl
Stephens and the neighbourhood by associating with the local authorities, voluntary organisalions and
inhabilanls in a common ellort to advance education and to provide lacililies in the interest ol social
welfare lor recrealion and leisure lime occupation lo improve the condillon of life for the said
inhabitants.
The charity's aims are also lo improve the quality of life lor the residents ol St Stephen's ward in
Canterbury and lo provide a local community building that can act as a locus lor developlng servi¢es
and activities for local resid8nts.
To help meet this aim, the charity has established a Community Centre lor activities in furtherance lo
those outlined above.
Sl Stephen's Community Association is a non-polilical, non-religious, unincorporated association.
Achlevemenls and performance
The last year has been quite slow lor Hall Hire bookings. The JGH Academy uses the hall during the
day which gives us a regular monthly income bul the Sure Slarl building still has not been used. Many
meetings and emails have been sent regarding LJS taking over the building which now looks like a
possibility. We have an email from KKC, Alislair Brady IMEPI, which slates that they are awating a
report from The Duke ol Edinburgh's International Award. Sure Slarl charges lor utilities aye no longer
being paid although we have invoiced Ihern for £1,000.00 for plumbing repairs and heating costs for
last winter, which has been paid. Other groups came some weeks bul had lo cancel as some due lo
Covid amongst members so nothing was regular. Mainly only small childrens parties during the year but
we are getting more enquiries for this coming year so hopefully this will increase.
Financial review
A surnmary ol the financial performance ol the charily lor th8 year ended 29th February 2022 is
detailed below.
2023
2022
Income
Charitable Exp8nsos
Administration Expenses
Delicil lor the year
29.616
42,144
970
21.605
26,858
876
13,498
6,129
Plans tor fulure periods
The Sure Slarl building will play a big part in our lulure plans. We intend lo have a food bank collection
point, a 'Mother & Baby, group and a Community calé where people can come and gel warm and chal
lo others,. the plan is to start off with just lea, coffee and cake and lo later progress lo snacks lor
lunchtime. We will have a committee member looking al granls available lor this purpose. Due lo
Kingsmead Leisure Centre being closed for refurbishments for the next 18 months, we have groups
coming lor Keep Fil classes in the evenings. A lol ol work needs lo be done lo gel our project up and
running bul we are gelling assistance from Councillor Mel Dawkins al Canterbury City Gouncil {CCCI.

St Stephen's Community Association
Trustees, Annual Report (conllnued)
Year ended 28 February 2023
The trustees, annual report was approved on tr../as./23. and signed on behalf of the board ol
Iruslees by..
S Shiplo
Trustee
A Zinzan
Trustee

St Stephen's Community Association
Independent Examiner's Report to the Trustees of St Slephen's Communily
Association
Year ended 28 February 2023
report to the Iruslees on rny examination ol the financial slatemenls ol Sl Stephen's Community
Association I'the charily'l for the year ended 28 February 2023.
Responsibilitles and basis of report
As the Iruslees ol the charity you are responsible lor the preparab'on ol the financial slalemenls in
accordance with the requirements ol the Charities Act 2011 I'lhe Act'l.
I report in respÈcl ol my examination ol the charills financial slalemenls carried out under secllon 145
of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given
by the Gharily Commission under section 14515llbl of the Act.
Independent examlner's stalement
I havo completed my examination. I confirm that no material mallers have come to my allenlion in
connection with the examination giving Me cause lo believe Ihal in any malerial respect:
accounting records were not kept in respect of the charity as required by section 130 of the
Act., or
the financial statements do not accord wlh those records; or
the financial statements do not comply with the applicable requirements conceming the form
and content ol accounts sel 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 maller
considered as part ol an independenl examinatlon.
I have no concerns and have come across no other mallers In connection with the examination lo
which attention should be drawn In thls report in order to enable a proper understanding ol the
accounts lo be reached.
RGE
S HQDGS
enl Examiner
LLP
Camburgh House
27 New Dover Road
Canterbury
Kent
CT1 3DN

St Stephen's Community Association
Statement of Financial Activities
Year ended 28 February 2023
2023
Restricted
funds Total lunds Total funds
2022
Unreslricled
funds
Notè
Income and endowments
Donations and legacies
Charitable activities
Investment income
Other income
18,812
11,675
71
283
1,075
19,887
11,675
71
283
11,714
9,588
300
Total Income
30,841
1.075
31,916
21,605
Expendlture
Expenditure on charitable activities
Other expenditure
Total expenditure
41,988
126
446
40
42,414
166
27,734
11)
42,094
486
42,580
27,734
Net expenditure and net movemenl In
funds
111,2531
589
(10,664)
16,129)
Reconciliation of funds
Total funds brought forW￿d
Total funds carrled forward
64,302
2,741
67,043
56,379
73,172
67,043
53,049
3,330
The statement of financial activities includes all gains and losses Yecognised in the year.
All income and expenditure derive from continuing 8clivilies.
The notes on pages 7 to 13 form part of these flnanclal statements.

St Stephen's Community Association
Statement of Financial Position
28 February 2023
2023
2022
Note
Fixed assets
Tangible fixed assets
15
24,863
25,110
Current assets
Debtors
Cash al bank and in hand
16
3.330
29,625
32,955
2,037
41,232
43,269
Credltors.. amounts falllng due wlthln one year
Net current assets
17
1,439
1,336
41,933
67,043
31,516
56,379
56,379
Total assets less current liabilltles
Net assets
67,043
Funds ol the charlty
Reslricled funds
Unreslricled funds
3.330
53,049
56,379
2,741
64,302
Tolal eharlly funds
18
67,043
ial slalemenls were approved by the board ol Iruslees and aulhorised lor issue on
and are signed on behalf of the board by..
S Shiplon
Trustee
A Zinzan
Trustee
The notes on pages 6 to 12 form part of these Ilnanclal sl8temont8.

St Stephen's Community Association
Notes to the Financial Statements
Year ended 28 February 2023
General information
The charity Is a public benefit entity and a registered charity in England and Wales and is
unincorporated. The address of Ihe prSncipal ollice is Sl Stephens Community Cenlre, Tenlerden
Drive, Hales Place, Canlerbury, CT2 7BN.
Statemanl of compllance
These financial slalemenls have been prepared in compliance wqlh FRS 102, 'The Financial
Reporting Slandard applicable in the UK and the Republic ol Ireland., the Statement of
ecommended Practice applicable lo charilies preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021 (Charities
SORP IFRS 10211 and the Cha¥ities Act 2011.
Accounting pollcies
Basls of preparatlon
The linanical statements have been prepared under the historical cost convention, and the
requirements of, Accounting and Reporting by Charilles.. Statement of Recommended Practice
applicable lo charities preparing their accounts in accordanee with the Financlal Reportlng
Standard lor Smaller Enlilies elle¢live 1 January 20151.
Golng ¢on¢ern
The accounls have been prepared on a going concern basis. The Trustees continue lo monitor
the charitys ability tts continue as a going concern based on the bank balances held, and local
authorities grant funding last year. The Trustees are satisfied that there are no material risks lo
the business and conclude the financial slalements should continue lo be prepared on a going
concern basis.
Judgements and key sources of eslimation uncertainty
The preparation ol the financial slalemenls requires management lo make judgements,
gslirnates and assumptions that allecl the amounts reported. These eslimales and judgements
are continually reviewed and are based on experience and olher laGlors, including expectations ol
future events that are believed lo be reasonable under the cirGumslanGes.
Fund aecountlng
Unrestricted funds are available lor use al the discretion ol the trustees lo further any ol the
charills purposes.
Designated funds are unreslricled funds eamiarked by the Iruslees lor particular lulure projecl or
commitment.
Restricted funds are subjected lo restrictions on their expenditure declared by the donor or
through the terms ol an appeal, and 1811 into one of two sub-classes.. reslricled income funds or
endowment funds.

St Stephen's Communily Association
Noles lo the Financial Statemenls Iconllnuedl
Year ended 28 February 2023
Accounting policies (¢ontlnued)
Incoming resources
All income is included in the statement ol financial activities when enlillewenl has passed lo the
charity, il Is probable that the economic benefits associated with Ihe transaction will flow lo the
charity and the amount can be rellably measured. The following specific policies are applied lo
particular categories ol income..
income from donations or grants is recognised when there is evidence ol enlitlemenl lo the gill,
receipt is probable and ils amount can be measured reliably.
Resources expended
Expenditure is recognis8d on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be lully recovered, and is classified under headings ol the statement ol
financial activities lo which il relates-
expendilure on raising funds includes the costs ol all fundraising activities, events, non-
charitable trading aclivilies, and the sale ol donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activilies that furlher ils charitable aims for the benefit ol ils beneliciaries, including those
supporl costs and costs relating lo the governance ol the charity apportioned lo charitable
actimties.
other expenditure includes all expenditure that is neither relal&d lo raising funds lor the
charity nor parl of ils expenditure on Gharilable aclivilies.
All costs are allocated to expenditure categories reflecting the use ol the resource. Direct costs
allribulable to a single aclivily are allocated directly lo that aclivily. Shared costs are apportioned
between the activities they contribute to on a reasonable, justitiable and consistent basis.
Tanglble assets
Tangible assets are initially recorded al cost, and subsequently stated at cost less any
accumulated depreciation and impairment losses.
Depreclallon
Depreciation is calculated so as to wrilo oll the cost or valuation of an asset, less its residual
value, over the useful economic life ol that assol as1051ows.'
Leasehold Property
Fixtures & Fillings
Equipment
Over the term ol the lease.
501¥/o Straight line
150/0 slraighl line
Impalrment of flxed assets
A review for indicalors ol impairment is carried out al each reporting dale, with the recoverable
amount being eslimaled where such indicators exist. Where the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed lor
possibl8 reversal al each reporting dale.

St Stephen's Community Association
Notes to the Financial Stalements (¢Ollllnu@d)
Year ended 28 February 2023
Accounting policie5 fconllnu￿J
Financial instruments
A financial asset or a financial liability is recognised only when the enlily becomes a party to the
oonlraclual provisions of the inslrumenl.
Basi¢ lillancial instruments are initially recognised at the amount receivable or paable including
any related transaction costs, unless the arrangement conslilutes a financing Iransaclion, where it
is recognised al the present value ol the future payments discounted al a market rale ol interest
lor a similar debl instrument.
Current assets and currenl liabilities are subsequently measured al the cash or other
consideralion expected lo be paid or received and not discounted.
Donations and legacle$
Unreslricled
Funds
Flestricled Tolal Funds
Funds
2023
Grants
CGC Grant
KCC Grant
1,075
1,075
Othei donatlons and legacles
Contributions from Bar Club
18,812
18,812
18,812
19,887
1,075
Unrestricted
Funds
Reslricled Total Funds
Funds
2022
Grants
CCC Grant
KCC Grant
4,282
4,282
Other donations and legacles
Contributions from Bar Club
7,000
432
7,432
11,282
432
11,714
Charltable actlvltles
Unreslricled Total Funds Unreslricled Total Funds
Funds
2023
Funds
2022
Lelling receipts
11,675
11,675
9,588
9,588

St Stephen's Community Association
Noles to the Financial Statements Iconiinuedj
Year ended 28 February 2023
Investment Income
Unreslricled Total Funds Unreslricled Total Funds
Funds
2023
Funds
2022
Bank interest r8ceivable
71
71
Other income
Unrestricted Total Funds Unreslricled Total Funds
Funds
2023
Funds
2022
Other income
283
283
300
300
Expenditure on charitable activltles by lund lype
Unreslricled
Funds
Reslricled Total Funds
Funds
2023
Charitable activities
Support costs
40,998
970
446
41,444
970
41,968
446
42,414
Unrestsicted
Funds
Restricted Total Funds
Funds
2022
Charitable aclivilies
Support costs
26,392
876
466
26,858
876
27,268
466
27.734
Expenditure on charilable aclivities by activlty type
Activities
underlaken
directly Support costs
Total funds
2023
Total fund
2022
Charitable activities
Governance cosls
41,444
41,444
970
26,858
876
970
41,444
970
42,414
27,734
10. Other expendlture
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Gainslllossesl on disposal ol tangible assets
126
40
166
10-

St Stephen's Community Association
Notes to the Financlal Stalements {¢oniinu&d)
Year ended 28 February 2023
10. Other expendlture (contlnu8d)
Unreslricled
Funds
Reslricled Total Funds
Funds
2022
Gainsllloss8sl on disposal of tangible assets
11. Nel expendilufe
Nel expenditure is stated aller chargingl(creditingl'.
2023
2022
Depreciation ol tangible fixed assets
Loss on disposal ol tangible fixed assets
Fees payable lor the audit ol the financial slalemenls
1,383
166
970
1,479
876
12. Independent examlnation lees
2023
2022
Fees payable lo the independent examiner for..
Independent examination ol the financial statements
864
864
13. Statt costs
The total stall costs and employee benefits lor the reporting period ar8 analysed as follows:
2023
2022
Wages and salaries
15,099
7,993
The average head count ol employees during the year was 312022.. 11. The average number ol
lull-time equivalent employees during the year is analysed as follows..
2023
No.
2022
No.
Number ol administrative stall
No employee received employee benefit8 ol more than £60,000 during the year12022.. Nill.
14. Trustee remuneration and expenses
During the year, a business owned and operated by Mr A Gough, a truslee, was paid £180 lor
roof repair2.

St Stephen's Community Association
Notes to the Financial Slaternents (continued)
Year ended 28 February 2023
15. Tangible fixed a5sels
Leasehokl Fixlures and
Properly
littings
Equipment
Total
Cost
Al l March 2022
Additions
Disposals
At 28 February 2023
Depreciation
Al l March 2022
Charge for the year
Disposals
At 28 February 2023
Carrying amount
At 28 February 2023
At 28 February 2022
42,831
3,858
13,424
1,302
11,3451
13,381
60,113
1,302
{1,345)
60,070
42,831
3,858
20,862
436
3,858
10,283
947
11.1791
10,051
35,003
1,383
(1,179)
35,207
21,298
3,858
21,533
3,330
24,863
25,110
21,969
3,141
16. Debtors
2023
2022
Prepayments and accrued in¢oma
3,330
2,037
17. Creditors: amounts falling due wilhin one year
2023
2022
Accruals and deferred incom8
1,439
1,336
18. Analysis ot charitable tunds
Unrestricted lunds
At
28 February
2023
At
1 March 2022
Income Expenditure
General funds
64,302
30,841
142,0941
53,049
At
28 February 2
022
At
1 March 2021
Income Expenditure
General lunds
70,397
21,173
127,2681
64,302
The charity received no unreslricled grants during the year 12022: £4,282 Canterbury City
Council).

St Stephen's Communily Association
Notes to the Financial Statements leorjtlnued)
Year ended 28 February 2023
18. Analysls of charltable funds (eoniinu*V)
Restricted funds
At
28 Fèbruary
2023
Al
1 March 2022
Income Expenditure
Reslricled Funds
2,741
1,075
14861
3,330
Al
28 FebrLJary 2
022
At
1 March 2021
Income Expenditure
Ftestricled Funds
2,775
432
14661
2,741
The charily has received reslricled grants from Kent County Council during the year of £1,075
12022.. £432- HMRCI.
19. Analysls of net assets between funds
Unreslricled
Funds
Reslricled Total Funds
Funds
2023
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
21,533
32,955
{1,4391
53,049
3.330
24,863
32,955
(1,4391
56,379
3,330
Unreslricled
Funds
Restricted Total Funds
Funds
2022
Tanglble Ilxed assets
Current assets
Creditors less than 1 year
Net assets
22,369
43,269
11,3361
64,302
2,741
25,110
43,269
11,3361
67.043
2,741
13-

St Stephen's Community Association
Management Information
Year ended 28 February 2023
The lollowing pages do not form part of the Ilnan¢lal statements.
14-

St Stephen's Community Association
Detailed Statement of Financial Activities
Year ended 28 February 2023
2023
2022
Income and endowments
Donations and legacies
CCC Grant
KCC Grant
Contributions from Bar Club
4,282
1,075
18,812
19,887
7,432
11,714
Charitable activities
Lelling receipts
11,675
9,588
Investment Income
Bank interest receivable
71
Other income
Olher income
283
300
Total income
31,916
21,605
Expendilure
Expendlture on charltable actlvliies
Wages and salaries
Rates and water
Light and heal
Repairs and maintenance
Ir)surance
Legal and professional fees
Telephone
Other ollice costs
Depreciation
Sundry expen8è8
15.099
1.574
7,804
11,285
1,861
970
1,259
526
1,383
653
7,993
1,351
5,439
7,140
1,712
876
1,088
479
1,479
177
42,414
27.724
Olher expendlture
Gainslllossesl on disposal of tangible assets
166
Total expendlture
42,580
27,734
Net expendilure
{10,664)
16,1291
15.

St Stephen's Community Association
Notes to the Delailed Statemenl of Financial Activities
Year ended 28 February 2023
2023
2022
Expenditure on charttable activities
Charitable aclivilies
Activities underlaken directly
Wag&slsalaries
Rates & water
Light & heal
Repairs & maintenance
Insurance
Telephone
Printing, postage, slalionery
Depreciation
Sundry expenses
15,099
1,574
7,804
11,285
1,861
1,259
526
1,383
653
7,993
1,351
5,439
7,140
1,712
1,088
479
1,479
177
41,444
26,858
Governance costs
Independent examiners lees
970
876
Expendlture on charitable actlvlties
42.414
27,734
16.

CHARITY REGISTRATION NUMBER- 253170
St Stephen's Community Association
Unaudited Financial Statements
28 February 2023
PUBGESS HODGSON LL
chartered accountants
Camburgh House
27 New Dover Road
Canterbury
Kent
CT13DN

St Stephen's Community Association
Financial Statements
Year ended 28 February 2023
Page
Trustees, annual report
Independent examiner's report to the trustees
Statement of financial activities
Statement of financial position
Notes to the financial statements
The following pages do not form part of the financial stalemenls
Delailed statement of f inancial activities
15
Notes to the detailed statement of financial activities
16

St Stephen's Community Association
Trustees, Annual Reporl
Year ended 28 February 2023
The Irusle8s present their report and the unaudited financial statements ol the charity for the year
ended 28 February 2023.
Reference and admlnlstratlve detalls
Registered charity name
Sl Stephen's Community AssociatlDn
Charlty regislralion number
253170
Prlnclpal offlce
Tenlerd&n Drive
Canterbury
Kent
CT2 78N
The trustees
S Shiplon
A Gough
R Gough
A Zinzan
Independent examiner
BURGESS HODGSON LLP
Camburgh House
27 New Dover Road
Canterbury
Kent
CT1 3DN
Structure, governance and management
The governing document is the charitys constilullon whlch was originally agreed on 6th July 1981, and
was amended on 26th April 2013.
The Managefflenl Committee consists ol al least six members who are elocled al the Annual General
Meeting. They have the power lo appoinl a Chairman, Secretary, Treasurer and other ollicèrs as they
deem necessary. Trustees are appointed by Ihe Executive Committee, and the numbèr ol trustees
shall not be less than 2 or more than 5.
The major risks lo which the chayity is exposed have begn reviewed, and systems have been pul in
place lo miligale this risk.
Publlc Benetit
In selling the activities and purposes of the Association the Trustees have taken regard to the Gharily
Commission's guidance on Public Benefit.

St Stephen's Community Association
Trustees, Annual Report Iconllnuedj
Year ended 28 February 2023
Oblectlves and acllvltles
St Stephen's Community Association is a charity to promote the benefit of the inhabitants of Sl
Stephens and the neighbourhood by associating with the local authorities, voluntary organisalions and
inhabilanls in a common ellort to advance education and to provide lacililies in the interest ol social
welfare lor recrealion and leisure lime occupation lo improve the condillon of life for the said
inhabitants.
The charity's aims are also lo improve the quality of life lor the residents ol St Stephen's ward in
Canterbury and lo provide a local community building that can act as a locus lor developlng servi¢es
and activities for local resid8nts.
To help meet this aim, the charity has established a Community Centre lor activities in furtherance lo
those outlined above.
Sl Stephen's Community Association is a non-polilical, non-religious, unincorporated association.
Achlevemenls and performance
The last year has been quite slow lor Hall Hire bookings. The JGH Academy uses the hall during the
day which gives us a regular monthly income bul the Sure Slarl building still has not been used. Many
meetings and emails have been sent regarding LJS taking over the building which now looks like a
possibility. We have an email from KKC, Alislair Brady IMEPI, which slates that they are awating a
report from The Duke ol Edinburgh's International Award. Sure Slarl charges lor utilities aye no longer
being paid although we have invoiced Ihern for £1,000.00 for plumbing repairs and heating costs for
last winter, which has been paid. Other groups came some weeks bul had lo cancel as some due lo
Covid amongst members so nothing was regular. Mainly only small childrens parties during the year but
we are getting more enquiries for this coming year so hopefully this will increase.
Financial review
A surnmary ol the financial performance ol the charily lor th8 year ended 29th February 2022 is
detailed below.
2023
2022
Income
Charitable Exp8nsos
Administration Expenses
Delicil lor the year
29.616
42,144
970
21.605
26,858
876
13,498
6,129
Plans tor fulure periods
The Sure Slarl building will play a big part in our lulure plans. We intend lo have a food bank collection
point, a 'Mother & Baby, group and a Community calé where people can come and gel warm and chal
lo others,. the plan is to start off with just lea, coffee and cake and lo later progress lo snacks lor
lunchtime. We will have a committee member looking al granls available lor this purpose. Due lo
Kingsmead Leisure Centre being closed for refurbishments for the next 18 months, we have groups
coming lor Keep Fil classes in the evenings. A lol ol work needs lo be done lo gel our project up and
running bul we are gelling assistance from Councillor Mel Dawkins al Canterbury City Gouncil {CCCI.

St Stephen's Community Association
Trustees, Annual Report (conllnued)
Year ended 28 February 2023
The trustees, annual report was approved on tr../as./23. and signed on behalf of the board ol
Iruslees by..
S Shiplo
Trustee
A Zinzan
Trustee

St Stephen's Community Association
Independent Examiner's Report to the Trustees of St Slephen's Communily
Association
Year ended 28 February 2023
report to the Iruslees on rny examination ol the financial slatemenls ol Sl Stephen's Community
Association I'the charily'l for the year ended 28 February 2023.
Responsibilitles and basis of report
As the Iruslees ol the charity you are responsible lor the preparab'on ol the financial slalemenls in
accordance with the requirements ol the Charities Act 2011 I'lhe Act'l.
I report in respÈcl ol my examination ol the charills financial slalemenls carried out under secllon 145
of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given
by the Gharily Commission under section 14515llbl of the Act.
Independent examlner's stalement
I havo completed my examination. I confirm that no material mallers have come to my allenlion in
connection with the examination giving Me cause lo believe Ihal in any malerial respect:
accounting records were not kept in respect of the charity as required by section 130 of the
Act., or
the financial statements do not accord wlh those records; or
the financial statements do not comply with the applicable requirements conceming the form
and content ol accounts sel 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 maller
considered as part ol an independenl examinatlon.
I have no concerns and have come across no other mallers In connection with the examination lo
which attention should be drawn In thls report in order to enable a proper understanding ol the
accounts lo be reached.
RGE
S HQDGS
enl Examiner
LLP
Camburgh House
27 New Dover Road
Canterbury
Kent
CT1 3DN

St Stephen's Community Association
Statement of Financial Activities
Year ended 28 February 2023
2023
Restricted
funds Total lunds Total funds
2022
Unreslricled
funds
Notè
Income and endowments
Donations and legacies
Charitable activities
Investment income
Other income
18,812
11,675
71
283
1,075
19,887
11,675
71
283
11,714
9,588
300
Total Income
30,841
1.075
31,916
21,605
Expendlture
Expenditure on charitable activities
Other expenditure
Total expenditure
41,988
126
446
40
42,414
166
27,734
11)
42,094
486
42,580
27,734
Net expenditure and net movemenl In
funds
111,2531
589
(10,664)
16,129)
Reconciliation of funds
Total funds brought forW￿d
Total funds carrled forward
64,302
2,741
67,043
56,379
73,172
67,043
53,049
3,330
The statement of financial activities includes all gains and losses Yecognised in the year.
All income and expenditure derive from continuing 8clivilies.
The notes on pages 7 to 13 form part of these flnanclal statements.

St Stephen's Community Association
Statement of Financial Position
28 February 2023
2023
2022
Note
Fixed assets
Tangible fixed assets
15
24,863
25,110
Current assets
Debtors
Cash al bank and in hand
16
3.330
29,625
32,955
2,037
41,232
43,269
Credltors.. amounts falllng due wlthln one year
Net current assets
17
1,439
1,336
41,933
67,043
31,516
56,379
56,379
Total assets less current liabilltles
Net assets
67,043
Funds ol the charlty
Reslricled funds
Unreslricled funds
3.330
53,049
56,379
2,741
64,302
Tolal eharlly funds
18
67,043
ial slalemenls were approved by the board ol Iruslees and aulhorised lor issue on
and are signed on behalf of the board by..
S Shiplon
Trustee
A Zinzan
Trustee
The notes on pages 6 to 12 form part of these Ilnanclal sl8temont8.

St Stephen's Community Association
Notes to the Financial Statements
Year ended 28 February 2023
General information
The charity Is a public benefit entity and a registered charity in England and Wales and is
unincorporated. The address of Ihe prSncipal ollice is Sl Stephens Community Cenlre, Tenlerden
Drive, Hales Place, Canlerbury, CT2 7BN.
Statemanl of compllance
These financial slalemenls have been prepared in compliance wqlh FRS 102, 'The Financial
Reporting Slandard applicable in the UK and the Republic ol Ireland., the Statement of
ecommended Practice applicable lo charilies preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021 (Charities
SORP IFRS 10211 and the Cha¥ities Act 2011.
Accounting pollcies
Basls of preparatlon
The linanical statements have been prepared under the historical cost convention, and the
requirements of, Accounting and Reporting by Charilles.. Statement of Recommended Practice
applicable lo charities preparing their accounts in accordanee with the Financlal Reportlng
Standard lor Smaller Enlilies elle¢live 1 January 20151.
Golng ¢on¢ern
The accounls have been prepared on a going concern basis. The Trustees continue lo monitor
the charitys ability tts continue as a going concern based on the bank balances held, and local
authorities grant funding last year. The Trustees are satisfied that there are no material risks lo
the business and conclude the financial slalements should continue lo be prepared on a going
concern basis.
Judgements and key sources of eslimation uncertainty
The preparation ol the financial slalemenls requires management lo make judgements,
gslirnates and assumptions that allecl the amounts reported. These eslimales and judgements
are continually reviewed and are based on experience and olher laGlors, including expectations ol
future events that are believed lo be reasonable under the cirGumslanGes.
Fund aecountlng
Unrestricted funds are available lor use al the discretion ol the trustees lo further any ol the
charills purposes.
Designated funds are unreslricled funds eamiarked by the Iruslees lor particular lulure projecl or
commitment.
Restricted funds are subjected lo restrictions on their expenditure declared by the donor or
through the terms ol an appeal, and 1811 into one of two sub-classes.. reslricled income funds or
endowment funds.

St Stephen's Communily Association
Noles lo the Financial Statemenls Iconllnuedl
Year ended 28 February 2023
Accounting policies (¢ontlnued)
Incoming resources
All income is included in the statement ol financial activities when enlillewenl has passed lo the
charity, il Is probable that the economic benefits associated with Ihe transaction will flow lo the
charity and the amount can be rellably measured. The following specific policies are applied lo
particular categories ol income..
income from donations or grants is recognised when there is evidence ol enlitlemenl lo the gill,
receipt is probable and ils amount can be measured reliably.
Resources expended
Expenditure is recognis8d on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be lully recovered, and is classified under headings ol the statement ol
financial activities lo which il relates-
expendilure on raising funds includes the costs ol all fundraising activities, events, non-
charitable trading aclivilies, and the sale ol donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activilies that furlher ils charitable aims for the benefit ol ils beneliciaries, including those
supporl costs and costs relating lo the governance ol the charity apportioned lo charitable
actimties.
other expenditure includes all expenditure that is neither relal&d lo raising funds lor the
charity nor parl of ils expenditure on Gharilable aclivilies.
All costs are allocated to expenditure categories reflecting the use ol the resource. Direct costs
allribulable to a single aclivily are allocated directly lo that aclivily. Shared costs are apportioned
between the activities they contribute to on a reasonable, justitiable and consistent basis.
Tanglble assets
Tangible assets are initially recorded al cost, and subsequently stated at cost less any
accumulated depreciation and impairment losses.
Depreclallon
Depreciation is calculated so as to wrilo oll the cost or valuation of an asset, less its residual
value, over the useful economic life ol that assol as1051ows.'
Leasehold Property
Fixtures & Fillings
Equipment
Over the term ol the lease.
501¥/o Straight line
150/0 slraighl line
Impalrment of flxed assets
A review for indicalors ol impairment is carried out al each reporting dale, with the recoverable
amount being eslimaled where such indicators exist. Where the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed lor
possibl8 reversal al each reporting dale.

St Stephen's Community Association
Notes to the Financial Stalements (¢Ollllnu@d)
Year ended 28 February 2023
Accounting policie5 fconllnu￿J
Financial instruments
A financial asset or a financial liability is recognised only when the enlily becomes a party to the
oonlraclual provisions of the inslrumenl.
Basi¢ lillancial instruments are initially recognised at the amount receivable or paable including
any related transaction costs, unless the arrangement conslilutes a financing Iransaclion, where it
is recognised al the present value ol the future payments discounted al a market rale ol interest
lor a similar debl instrument.
Current assets and currenl liabilities are subsequently measured al the cash or other
consideralion expected lo be paid or received and not discounted.
Donations and legacle$
Unreslricled
Funds
Flestricled Tolal Funds
Funds
2023
Grants
CGC Grant
KCC Grant
1,075
1,075
Othei donatlons and legacles
Contributions from Bar Club
18,812
18,812
18,812
19,887
1,075
Unrestricted
Funds
Reslricled Total Funds
Funds
2022
Grants
CCC Grant
KCC Grant
4,282
4,282
Other donations and legacles
Contributions from Bar Club
7,000
432
7,432
11,282
432
11,714
Charltable actlvltles
Unreslricled Total Funds Unreslricled Total Funds
Funds
2023
Funds
2022
Lelling receipts
11,675
11,675
9,588
9,588

St Stephen's Community Association
Noles to the Financial Statements Iconiinuedj
Year ended 28 February 2023
Investment Income
Unreslricled Total Funds Unreslricled Total Funds
Funds
2023
Funds
2022
Bank interest r8ceivable
71
71
Other income
Unrestricted Total Funds Unreslricled Total Funds
Funds
2023
Funds
2022
Other income
283
283
300
300
Expenditure on charitable activltles by lund lype
Unreslricled
Funds
Reslricled Total Funds
Funds
2023
Charitable activities
Support costs
40,998
970
446
41,444
970
41,968
446
42,414
Unrestsicted
Funds
Restricted Total Funds
Funds
2022
Charitable aclivilies
Support costs
26,392
876
466
26,858
876
27,268
466
27.734
Expenditure on charilable aclivities by activlty type
Activities
underlaken
directly Support costs
Total funds
2023
Total fund
2022
Charitable activities
Governance cosls
41,444
41,444
970
26,858
876
970
41,444
970
42,414
27,734
10. Other expendlture
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Gainslllossesl on disposal ol tangible assets
126
40
166
10-

St Stephen's Community Association
Notes to the Financlal Stalements {¢oniinu&d)
Year ended 28 February 2023
10. Other expendlture (contlnu8d)
Unreslricled
Funds
Reslricled Total Funds
Funds
2022
Gainsllloss8sl on disposal of tangible assets
11. Nel expendilufe
Nel expenditure is stated aller chargingl(creditingl'.
2023
2022
Depreciation ol tangible fixed assets
Loss on disposal ol tangible fixed assets
Fees payable lor the audit ol the financial slalemenls
1,383
166
970
1,479
876
12. Independent examlnation lees
2023
2022
Fees payable lo the independent examiner for..
Independent examination ol the financial statements
864
864
13. Statt costs
The total stall costs and employee benefits lor the reporting period ar8 analysed as follows:
2023
2022
Wages and salaries
15,099
7,993
The average head count ol employees during the year was 312022.. 11. The average number ol
lull-time equivalent employees during the year is analysed as follows..
2023
No.
2022
No.
Number ol administrative stall
No employee received employee benefit8 ol more than £60,000 during the year12022.. Nill.
14. Trustee remuneration and expenses
During the year, a business owned and operated by Mr A Gough, a truslee, was paid £180 lor
roof repair2.

St Stephen's Community Association
Notes to the Financial Slaternents (continued)
Year ended 28 February 2023
15. Tangible fixed a5sels
Leasehokl Fixlures and
Properly
littings
Equipment
Total
Cost
Al l March 2022
Additions
Disposals
At 28 February 2023
Depreciation
Al l March 2022
Charge for the year
Disposals
At 28 February 2023
Carrying amount
At 28 February 2023
At 28 February 2022
42,831
3,858
13,424
1,302
11,3451
13,381
60,113
1,302
{1,345)
60,070
42,831
3,858
20,862
436
3,858
10,283
947
11.1791
10,051
35,003
1,383
(1,179)
35,207
21,298
3,858
21,533
3,330
24,863
25,110
21,969
3,141
16. Debtors
2023
2022
Prepayments and accrued in¢oma
3,330
2,037
17. Creditors: amounts falling due wilhin one year
2023
2022
Accruals and deferred incom8
1,439
1,336
18. Analysis ot charitable tunds
Unrestricted lunds
At
28 February
2023
At
1 March 2022
Income Expenditure
General funds
64,302
30,841
142,0941
53,049
At
28 February 2
022
At
1 March 2021
Income Expenditure
General lunds
70,397
21,173
127,2681
64,302
The charity received no unreslricled grants during the year 12022: £4,282 Canterbury City
Council).

St Stephen's Communily Association
Notes to the Financial Statements leorjtlnued)
Year ended 28 February 2023
18. Analysls of charltable funds (eoniinu*V)
Restricted funds
At
28 Fèbruary
2023
Al
1 March 2022
Income Expenditure
Reslricled Funds
2,741
1,075
14861
3,330
Al
28 FebrLJary 2
022
At
1 March 2021
Income Expenditure
Ftestricled Funds
2,775
432
14661
2,741
The charily has received reslricled grants from Kent County Council during the year of £1,075
12022.. £432- HMRCI.
19. Analysls of net assets between funds
Unreslricled
Funds
Reslricled Total Funds
Funds
2023
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
21,533
32,955
{1,4391
53,049
3.330
24,863
32,955
(1,4391
56,379
3,330
Unreslricled
Funds
Restricted Total Funds
Funds
2022
Tanglble Ilxed assets
Current assets
Creditors less than 1 year
Net assets
22,369
43,269
11,3361
64,302
2,741
25,110
43,269
11,3361
67.043
2,741
13-

St Stephen's Community Association
Management Information
Year ended 28 February 2023
The lollowing pages do not form part of the Ilnan¢lal statements.
14-

St Stephen's Community Association
Detailed Statement of Financial Activities
Year ended 28 February 2023
2023
2022
Income and endowments
Donations and legacies
CCC Grant
KCC Grant
Contributions from Bar Club
4,282
1,075
18,812
19,887
7,432
11,714
Charitable activities
Lelling receipts
11,675
9,588
Investment Income
Bank interest receivable
71
Other income
Olher income
283
300
Total income
31,916
21,605
Expendilure
Expendlture on charltable actlvliies
Wages and salaries
Rates and water
Light and heal
Repairs and maintenance
Ir)surance
Legal and professional fees
Telephone
Other ollice costs
Depreciation
Sundry expen8è8
15.099
1.574
7,804
11,285
1,861
970
1,259
526
1,383
653
7,993
1,351
5,439
7,140
1,712
876
1,088
479
1,479
177
42,414
27.724
Olher expendlture
Gainslllossesl on disposal of tangible assets
166
Total expendlture
42,580
27,734
Net expendilure
{10,664)
16,1291
15.

St Stephen's Community Association
Notes to the Delailed Statemenl of Financial Activities
Year ended 28 February 2023
2023
2022
Expenditure on charttable activities
Charitable aclivilies
Activities underlaken directly
Wag&slsalaries
Rates & water
Light & heal
Repairs & maintenance
Insurance
Telephone
Printing, postage, slalionery
Depreciation
Sundry expenses
15,099
1,574
7,804
11,285
1,861
1,259
526
1,383
653
7,993
1,351
5,439
7,140
1,712
1,088
479
1,479
177
41,444
26,858
Governance costs
Independent examiners lees
970
876
Expendlture on charitable actlvlties
42.414
27,734
16.

CHARITY REGISTRATION NUMBER- 253170
St Stephen's Community Association
Unaudited Financial Statements
28 February 2023
PUBGESS HODGSON LL
chartered accountants
Camburgh House
27 New Dover Road
Canterbury
Kent
CT13DN

St Stephen's Community Association
Financial Statements
Year ended 28 February 2023
Page
Trustees, annual report
Independent examiner's report to the trustees
Statement of financial activities
Statement of financial position
Notes to the financial statements
The following pages do not form part of the financial stalemenls
Delailed statement of f inancial activities
15
Notes to the detailed statement of financial activities
16

St Stephen's Community Association
Trustees, Annual Reporl
Year ended 28 February 2023
The Irusle8s present their report and the unaudited financial statements ol the charity for the year
ended 28 February 2023.
Reference and admlnlstratlve detalls
Registered charity name
Sl Stephen's Community AssociatlDn
Charlty regislralion number
253170
Prlnclpal offlce
Tenlerd&n Drive
Canterbury
Kent
CT2 78N
The trustees
S Shiplon
A Gough
R Gough
A Zinzan
Independent examiner
BURGESS HODGSON LLP
Camburgh House
27 New Dover Road
Canterbury
Kent
CT1 3DN
Structure, governance and management
The governing document is the charitys constilullon whlch was originally agreed on 6th July 1981, and
was amended on 26th April 2013.
The Managefflenl Committee consists ol al least six members who are elocled al the Annual General
Meeting. They have the power lo appoinl a Chairman, Secretary, Treasurer and other ollicèrs as they
deem necessary. Trustees are appointed by Ihe Executive Committee, and the numbèr ol trustees
shall not be less than 2 or more than 5.
The major risks lo which the chayity is exposed have begn reviewed, and systems have been pul in
place lo miligale this risk.
Publlc Benetit
In selling the activities and purposes of the Association the Trustees have taken regard to the Gharily
Commission's guidance on Public Benefit.

St Stephen's Community Association
Trustees, Annual Report Iconllnuedj
Year ended 28 February 2023
Oblectlves and acllvltles
St Stephen's Community Association is a charity to promote the benefit of the inhabitants of Sl
Stephens and the neighbourhood by associating with the local authorities, voluntary organisalions and
inhabilanls in a common ellort to advance education and to provide lacililies in the interest ol social
welfare lor recrealion and leisure lime occupation lo improve the condillon of life for the said
inhabitants.
The charity's aims are also lo improve the quality of life lor the residents ol St Stephen's ward in
Canterbury and lo provide a local community building that can act as a locus lor developlng servi¢es
and activities for local resid8nts.
To help meet this aim, the charity has established a Community Centre lor activities in furtherance lo
those outlined above.
Sl Stephen's Community Association is a non-polilical, non-religious, unincorporated association.
Achlevemenls and performance
The last year has been quite slow lor Hall Hire bookings. The JGH Academy uses the hall during the
day which gives us a regular monthly income bul the Sure Slarl building still has not been used. Many
meetings and emails have been sent regarding LJS taking over the building which now looks like a
possibility. We have an email from KKC, Alislair Brady IMEPI, which slates that they are awating a
report from The Duke ol Edinburgh's International Award. Sure Slarl charges lor utilities aye no longer
being paid although we have invoiced Ihern for £1,000.00 for plumbing repairs and heating costs for
last winter, which has been paid. Other groups came some weeks bul had lo cancel as some due lo
Covid amongst members so nothing was regular. Mainly only small childrens parties during the year but
we are getting more enquiries for this coming year so hopefully this will increase.
Financial review
A surnmary ol the financial performance ol the charily lor th8 year ended 29th February 2022 is
detailed below.
2023
2022
Income
Charitable Exp8nsos
Administration Expenses
Delicil lor the year
29.616
42,144
970
21.605
26,858
876
13,498
6,129
Plans tor fulure periods
The Sure Slarl building will play a big part in our lulure plans. We intend lo have a food bank collection
point, a 'Mother & Baby, group and a Community calé where people can come and gel warm and chal
lo others,. the plan is to start off with just lea, coffee and cake and lo later progress lo snacks lor
lunchtime. We will have a committee member looking al granls available lor this purpose. Due lo
Kingsmead Leisure Centre being closed for refurbishments for the next 18 months, we have groups
coming lor Keep Fil classes in the evenings. A lol ol work needs lo be done lo gel our project up and
running bul we are gelling assistance from Councillor Mel Dawkins al Canterbury City Gouncil {CCCI.

St Stephen's Community Association
Trustees, Annual Report (conllnued)
Year ended 28 February 2023
The trustees, annual report was approved on tr../as./23. and signed on behalf of the board ol
Iruslees by..
S Shiplo
Trustee
A Zinzan
Trustee

St Stephen's Community Association
Independent Examiner's Report to the Trustees of St Slephen's Communily
Association
Year ended 28 February 2023
report to the Iruslees on rny examination ol the financial slatemenls ol Sl Stephen's Community
Association I'the charily'l for the year ended 28 February 2023.
Responsibilitles and basis of report
As the Iruslees ol the charity you are responsible lor the preparab'on ol the financial slalemenls in
accordance with the requirements ol the Charities Act 2011 I'lhe Act'l.
I report in respÈcl ol my examination ol the charills financial slalemenls carried out under secllon 145
of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given
by the Gharily Commission under section 14515llbl of the Act.
Independent examlner's stalement
I havo completed my examination. I confirm that no material mallers have come to my allenlion in
connection with the examination giving Me cause lo believe Ihal in any malerial respect:
accounting records were not kept in respect of the charity as required by section 130 of the
Act., or
the financial statements do not accord wlh those records; or
the financial statements do not comply with the applicable requirements conceming the form
and content ol accounts sel 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 maller
considered as part ol an independenl examinatlon.
I have no concerns and have come across no other mallers In connection with the examination lo
which attention should be drawn In thls report in order to enable a proper understanding ol the
accounts lo be reached.
RGE
S HQDGS
enl Examiner
LLP
Camburgh House
27 New Dover Road
Canterbury
Kent
CT1 3DN

St Stephen's Community Association
Statement of Financial Activities
Year ended 28 February 2023
2023
Restricted
funds Total lunds Total funds
2022
Unreslricled
funds
Notè
Income and endowments
Donations and legacies
Charitable activities
Investment income
Other income
18,812
11,675
71
283
1,075
19,887
11,675
71
283
11,714
9,588
300
Total Income
30,841
1.075
31,916
21,605
Expendlture
Expenditure on charitable activities
Other expenditure
Total expenditure
41,988
126
446
40
42,414
166
27,734
11)
42,094
486
42,580
27,734
Net expenditure and net movemenl In
funds
111,2531
589
(10,664)
16,129)
Reconciliation of funds
Total funds brought forW￿d
Total funds carrled forward
64,302
2,741
67,043
56,379
73,172
67,043
53,049
3,330
The statement of financial activities includes all gains and losses Yecognised in the year.
All income and expenditure derive from continuing 8clivilies.
The notes on pages 7 to 13 form part of these flnanclal statements.

St Stephen's Community Association
Statement of Financial Position
28 February 2023
2023
2022
Note
Fixed assets
Tangible fixed assets
15
24,863
25,110
Current assets
Debtors
Cash al bank and in hand
16
3.330
29,625
32,955
2,037
41,232
43,269
Credltors.. amounts falllng due wlthln one year
Net current assets
17
1,439
1,336
41,933
67,043
31,516
56,379
56,379
Total assets less current liabilltles
Net assets
67,043
Funds ol the charlty
Reslricled funds
Unreslricled funds
3.330
53,049
56,379
2,741
64,302
Tolal eharlly funds
18
67,043
ial slalemenls were approved by the board ol Iruslees and aulhorised lor issue on
and are signed on behalf of the board by..
S Shiplon
Trustee
A Zinzan
Trustee
The notes on pages 6 to 12 form part of these Ilnanclal sl8temont8.

St Stephen's Community Association
Notes to the Financial Statements
Year ended 28 February 2023
General information
The charity Is a public benefit entity and a registered charity in England and Wales and is
unincorporated. The address of Ihe prSncipal ollice is Sl Stephens Community Cenlre, Tenlerden
Drive, Hales Place, Canlerbury, CT2 7BN.
Statemanl of compllance
These financial slalemenls have been prepared in compliance wqlh FRS 102, 'The Financial
Reporting Slandard applicable in the UK and the Republic ol Ireland., the Statement of
ecommended Practice applicable lo charilies preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021 (Charities
SORP IFRS 10211 and the Cha¥ities Act 2011.
Accounting pollcies
Basls of preparatlon
The linanical statements have been prepared under the historical cost convention, and the
requirements of, Accounting and Reporting by Charilles.. Statement of Recommended Practice
applicable lo charities preparing their accounts in accordanee with the Financlal Reportlng
Standard lor Smaller Enlilies elle¢live 1 January 20151.
Golng ¢on¢ern
The accounls have been prepared on a going concern basis. The Trustees continue lo monitor
the charitys ability tts continue as a going concern based on the bank balances held, and local
authorities grant funding last year. The Trustees are satisfied that there are no material risks lo
the business and conclude the financial slalements should continue lo be prepared on a going
concern basis.
Judgements and key sources of eslimation uncertainty
The preparation ol the financial slalemenls requires management lo make judgements,
gslirnates and assumptions that allecl the amounts reported. These eslimales and judgements
are continually reviewed and are based on experience and olher laGlors, including expectations ol
future events that are believed lo be reasonable under the cirGumslanGes.
Fund aecountlng
Unrestricted funds are available lor use al the discretion ol the trustees lo further any ol the
charills purposes.
Designated funds are unreslricled funds eamiarked by the Iruslees lor particular lulure projecl or
commitment.
Restricted funds are subjected lo restrictions on their expenditure declared by the donor or
through the terms ol an appeal, and 1811 into one of two sub-classes.. reslricled income funds or
endowment funds.

St Stephen's Communily Association
Noles lo the Financial Statemenls Iconllnuedl
Year ended 28 February 2023
Accounting policies (¢ontlnued)
Incoming resources
All income is included in the statement ol financial activities when enlillewenl has passed lo the
charity, il Is probable that the economic benefits associated with Ihe transaction will flow lo the
charity and the amount can be rellably measured. The following specific policies are applied lo
particular categories ol income..
income from donations or grants is recognised when there is evidence ol enlitlemenl lo the gill,
receipt is probable and ils amount can be measured reliably.
Resources expended
Expenditure is recognis8d on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be lully recovered, and is classified under headings ol the statement ol
financial activities lo which il relates-
expendilure on raising funds includes the costs ol all fundraising activities, events, non-
charitable trading aclivilies, and the sale ol donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activilies that furlher ils charitable aims for the benefit ol ils beneliciaries, including those
supporl costs and costs relating lo the governance ol the charity apportioned lo charitable
actimties.
other expenditure includes all expenditure that is neither relal&d lo raising funds lor the
charity nor parl of ils expenditure on Gharilable aclivilies.
All costs are allocated to expenditure categories reflecting the use ol the resource. Direct costs
allribulable to a single aclivily are allocated directly lo that aclivily. Shared costs are apportioned
between the activities they contribute to on a reasonable, justitiable and consistent basis.
Tanglble assets
Tangible assets are initially recorded al cost, and subsequently stated at cost less any
accumulated depreciation and impairment losses.
Depreclallon
Depreciation is calculated so as to wrilo oll the cost or valuation of an asset, less its residual
value, over the useful economic life ol that assol as1051ows.'
Leasehold Property
Fixtures & Fillings
Equipment
Over the term ol the lease.
501¥/o Straight line
150/0 slraighl line
Impalrment of flxed assets
A review for indicalors ol impairment is carried out al each reporting dale, with the recoverable
amount being eslimaled where such indicators exist. Where the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed lor
possibl8 reversal al each reporting dale.

St Stephen's Community Association
Notes to the Financial Stalements (¢Ollllnu@d)
Year ended 28 February 2023
Accounting policie5 fconllnu￿J
Financial instruments
A financial asset or a financial liability is recognised only when the enlily becomes a party to the
oonlraclual provisions of the inslrumenl.
Basi¢ lillancial instruments are initially recognised at the amount receivable or paable including
any related transaction costs, unless the arrangement conslilutes a financing Iransaclion, where it
is recognised al the present value ol the future payments discounted al a market rale ol interest
lor a similar debl instrument.
Current assets and currenl liabilities are subsequently measured al the cash or other
consideralion expected lo be paid or received and not discounted.
Donations and legacle$
Unreslricled
Funds
Flestricled Tolal Funds
Funds
2023
Grants
CGC Grant
KCC Grant
1,075
1,075
Othei donatlons and legacles
Contributions from Bar Club
18,812
18,812
18,812
19,887
1,075
Unrestricted
Funds
Reslricled Total Funds
Funds
2022
Grants
CCC Grant
KCC Grant
4,282
4,282
Other donations and legacles
Contributions from Bar Club
7,000
432
7,432
11,282
432
11,714
Charltable actlvltles
Unreslricled Total Funds Unreslricled Total Funds
Funds
2023
Funds
2022
Lelling receipts
11,675
11,675
9,588
9,588

St Stephen's Community Association
Noles to the Financial Statements Iconiinuedj
Year ended 28 February 2023
Investment Income
Unreslricled Total Funds Unreslricled Total Funds
Funds
2023
Funds
2022
Bank interest r8ceivable
71
71
Other income
Unrestricted Total Funds Unreslricled Total Funds
Funds
2023
Funds
2022
Other income
283
283
300
300
Expenditure on charitable activltles by lund lype
Unreslricled
Funds
Reslricled Total Funds
Funds
2023
Charitable activities
Support costs
40,998
970
446
41,444
970
41,968
446
42,414
Unrestsicted
Funds
Restricted Total Funds
Funds
2022
Charitable aclivilies
Support costs
26,392
876
466
26,858
876
27,268
466
27.734
Expenditure on charilable aclivities by activlty type
Activities
underlaken
directly Support costs
Total funds
2023
Total fund
2022
Charitable activities
Governance cosls
41,444
41,444
970
26,858
876
970
41,444
970
42,414
27,734
10. Other expendlture
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Gainslllossesl on disposal ol tangible assets
126
40
166
10-

St Stephen's Community Association
Notes to the Financlal Stalements {¢oniinu&d)
Year ended 28 February 2023
10. Other expendlture (contlnu8d)
Unreslricled
Funds
Reslricled Total Funds
Funds
2022
Gainsllloss8sl on disposal of tangible assets
11. Nel expendilufe
Nel expenditure is stated aller chargingl(creditingl'.
2023
2022
Depreciation ol tangible fixed assets
Loss on disposal ol tangible fixed assets
Fees payable lor the audit ol the financial slalemenls
1,383
166
970
1,479
876
12. Independent examlnation lees
2023
2022
Fees payable lo the independent examiner for..
Independent examination ol the financial statements
864
864
13. Statt costs
The total stall costs and employee benefits lor the reporting period ar8 analysed as follows:
2023
2022
Wages and salaries
15,099
7,993
The average head count ol employees during the year was 312022.. 11. The average number ol
lull-time equivalent employees during the year is analysed as follows..
2023
No.
2022
No.
Number ol administrative stall
No employee received employee benefit8 ol more than £60,000 during the year12022.. Nill.
14. Trustee remuneration and expenses
During the year, a business owned and operated by Mr A Gough, a truslee, was paid £180 lor
roof repair2.

St Stephen's Community Association
Notes to the Financial Slaternents (continued)
Year ended 28 February 2023
15. Tangible fixed a5sels
Leasehokl Fixlures and
Properly
littings
Equipment
Total
Cost
Al l March 2022
Additions
Disposals
At 28 February 2023
Depreciation
Al l March 2022
Charge for the year
Disposals
At 28 February 2023
Carrying amount
At 28 February 2023
At 28 February 2022
42,831
3,858
13,424
1,302
11,3451
13,381
60,113
1,302
{1,345)
60,070
42,831
3,858
20,862
436
3,858
10,283
947
11.1791
10,051
35,003
1,383
(1,179)
35,207
21,298
3,858
21,533
3,330
24,863
25,110
21,969
3,141
16. Debtors
2023
2022
Prepayments and accrued in¢oma
3,330
2,037
17. Creditors: amounts falling due wilhin one year
2023
2022
Accruals and deferred incom8
1,439
1,336
18. Analysis ot charitable tunds
Unrestricted lunds
At
28 February
2023
At
1 March 2022
Income Expenditure
General funds
64,302
30,841
142,0941
53,049
At
28 February 2
022
At
1 March 2021
Income Expenditure
General lunds
70,397
21,173
127,2681
64,302
The charity received no unreslricled grants during the year 12022: £4,282 Canterbury City
Council).

St Stephen's Communily Association
Notes to the Financial Statements leorjtlnued)
Year ended 28 February 2023
18. Analysls of charltable funds (eoniinu*V)
Restricted funds
At
28 Fèbruary
2023
Al
1 March 2022
Income Expenditure
Reslricled Funds
2,741
1,075
14861
3,330
Al
28 FebrLJary 2
022
At
1 March 2021
Income Expenditure
Ftestricled Funds
2,775
432
14661
2,741
The charily has received reslricled grants from Kent County Council during the year of £1,075
12022.. £432- HMRCI.
19. Analysls of net assets between funds
Unreslricled
Funds
Reslricled Total Funds
Funds
2023
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
21,533
32,955
{1,4391
53,049
3.330
24,863
32,955
(1,4391
56,379
3,330
Unreslricled
Funds
Restricted Total Funds
Funds
2022
Tanglble Ilxed assets
Current assets
Creditors less than 1 year
Net assets
22,369
43,269
11,3361
64,302
2,741
25,110
43,269
11,3361
67.043
2,741
13-

St Stephen's Community Association
Management Information
Year ended 28 February 2023
The lollowing pages do not form part of the Ilnan¢lal statements.
14-

St Stephen's Community Association
Detailed Statement of Financial Activities
Year ended 28 February 2023
2023
2022
Income and endowments
Donations and legacies
CCC Grant
KCC Grant
Contributions from Bar Club
4,282
1,075
18,812
19,887
7,432
11,714
Charitable activities
Lelling receipts
11,675
9,588
Investment Income
Bank interest receivable
71
Other income
Olher income
283
300
Total income
31,916
21,605
Expendilure
Expendlture on charltable actlvliies
Wages and salaries
Rates and water
Light and heal
Repairs and maintenance
Ir)surance
Legal and professional fees
Telephone
Other ollice costs
Depreciation
Sundry expen8è8
15.099
1.574
7,804
11,285
1,861
970
1,259
526
1,383
653
7,993
1,351
5,439
7,140
1,712
876
1,088
479
1,479
177
42,414
27.724
Olher expendlture
Gainslllossesl on disposal of tangible assets
166
Total expendlture
42,580
27,734
Net expendilure
{10,664)
16,1291
15.

St Stephen's Community Association
Notes to the Delailed Statemenl of Financial Activities
Year ended 28 February 2023
2023
2022
Expenditure on charttable activities
Charitable aclivilies
Activities underlaken directly
Wag&slsalaries
Rates & water
Light & heal
Repairs & maintenance
Insurance
Telephone
Printing, postage, slalionery
Depreciation
Sundry expenses
15,099
1,574
7,804
11,285
1,861
1,259
526
1,383
653
7,993
1,351
5,439
7,140
1,712
1,088
479
1,479
177
41,444
26,858
Governance costs
Independent examiners lees
970
876
Expendlture on charitable actlvlties
42.414
27,734
16.