REGISTERED CHARITY NUMBER: 266434
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
FOR
ALLINGTON COMMUNITY ASSOCIATION
Stephen Hill Partnership Limited Chartered Accountants
139 Watling Street Gillingham Kent ME7 2YY
ALLINGTON COMMUNITY ASSOCIATION
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022
The trustees present their report with the financial statements of the charity for the year ended 31 December 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of 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).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The main object of the charity is to develop the community centre facilities to meet the ongoing needs of the local community and keep the community association building in good repair and compliant with current health and safety regulations. The charity meets these objectives by generating income through the provision of services and events for the local community.
Significant activities
The activities provided by the charity are varied. Its main income generating activities include social and recreational facilities for residents. Significant funds are also generated through membership income and discos, bingo, and the hall hire to local community groups. A play group is run for the benefit of local children and parents, generating funds through a mixture of self generated fees and local council funded contributions.
Public benefit
The charity runs for the public benefit by generating activities and events acting as a focal point, bringing the local community together.
ACHIEVEMENT AND PERFORMANCE
Fundraising activities
The main achievements of the charity has been the modernization of the fixtures, fittings and equipment, which needs to be continued to keep up-to-date with the current regulations. This expenditure has been met without the funding of loans or overdrafts, but due to its increased use of its facilities, donations have increased considerably.
FINANCIAL REVIEW
Financial position
The charity has had another slightly difficult year, but hopes profits will increase in the future.
Principal funding sources
The principal funding sources are generated by unrestricted activities and government grants.
Grants
Government grants received in support of the coronavirus pandemic are recognised only when there is reasonable assurance that the entity will comply with any conditions attached to the grant and that the grant will be received.
The grant is recognised as income over the period necessary to match them with the related costs, for which they are intended to compensate.
Reserves policy
The committee of trustees has established a policy whereby unrestricted funds will be used to provide for the ongoing future maintenance of the community centre building.
FUTURE PLANS
Careful monitoring of the use of the hall, and to continue to meet the requirement needed by the local community and updating the facilities.
To meet its objectives, it is essential that the association has a strong and active committee that are dedicated to fundraising in particular. A volunteer led publicity drive, perhaps using social media, to raise the profile of the association and the activities it holds is recommended.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
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ALLINGTON COMMUNITY ASSOCIATION
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022
STRUCTURE, GOVERNANCE AND MANAGEMENT
Recruitment and appointment of new trustees
Trustees are elected by a majority vote of association members present at the Annual General Meeting.
Organisational structure
The committee consists of chairman, secretary and a number of trustees. The committee meets on a regular basis. Individual trustees are encouraged to offer suggestions and commit time to aid the development of the charity and to continue to communicate with the management and members.
Induction and training of new trustees
New trustees gain knowledge of the operation of the charity through attendance at the meetings of trustees, which are held on a regular basis. The trustees are aware of their responsibilities from guidance provided by the charity commission.
Related parties
The association is related to Allington Community Association Limited, which runs the members licensed premises. The amount owed from Allington Community Association Limited at 31 December 2022 was £167 (2021 £13,416).
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
266434
Principal address
Castle Road Allington Maidstone Kent ME16 OPZ
Trustees
I Ibbertson Ms C Honey Mr A Starr Mr C E Johnson (resigned 31.12.22) Ms D J Johnson (resigned 31.12.22) Mr A J Moyce Mr P D Coy Ms A J Gobell (resigned 31.12.22) Mr M Honey (resigned 31.12.22) Ms L J Harris (resigned 31.12.22) Ms A K Jones Mr M Hogbin (appointed 31.5.23) Mrs J Mason (appointed 31.5.23) Mr J Murray (appointed 28.3.23) Mr S M Harris (appointed 28.3.23) Mr K P Gobell (appointed 28.3.23) Mr S J Francis (appointed 28.3.23)
Independent Examiner
Lance Clifton Stephen Hill Partnership Limited Chartered Accountants 139 Watling Street Gillingham Kent ME7 2YY
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ALLINGTON COMMUNITY ASSOCIATION
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022
Approved by order of the board of trustees on 6 March 2024 and signed on its behalf by:
Ms C Honey - Trustee
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ALLINGTON COMMUNITY ASSOCIATION
Independent examiner's report to the trustees of Allington Community Association
I report to the charity trustees on my examination of the accounts of Allington Community Association (the Trust) for the year ended 31 December 2022.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement - matters of concern identified
I have completed my examination.
Due to the ill health of the previous book keeper it was not possible to receive all of the information and explanations in relation to certain items on the balance sheet for the year ended 31st December 2022
I have also not been able to fully clarify the source of certain income during the period most notably:-
-
Cash balances - no records were available to confirm the cash balance held at the year end amounting to £7,934
-
Income - we were unable to confirm the source of a receipt of £10,373 received on 8th February 2022.
-
Due to Logins being unavailable in a timely fashion , it was not possible to complete the necessary returns for Vat and Gaming duty on time , i cannot therefore confirm that all liabilities are included in the accounts
I confirm that no other matters have come to my attention that give me cause to believe that in any material respect:
-
except for the matter of concern noted above accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of 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 confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.
Lance Clifton
Stephen Hill Partnership Limited Chartered Accountants 139 Watling Street Gillingham Kent ME7 2YY
6 March 2024
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ALLINGTON COMMUNITY ASSOCIATION
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022
| 2022 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 47,709 Other trading activities 2 40,274 Other income 4,000 Total 91,983 EXPENDITURE ON Raising funds 26,651 Other 82,919 Total 109,570 NET INCOME/(EXPENDITURE) (17,587) RECONCILIATION OF FUNDS Total funds brought forward 523,726 TOTAL FUNDS CARRIED FORWARD 506,139 |
2021 Total funds £ 28,666 11,832 26,143 66,641 19,400 46,454 65,854 787 522,939 523,726 |
|---|---|
The notes form part of these financial statements
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ALLINGTON COMMUNITY ASSOCIATION
BALANCE SHEET 31 DECEMBER 2022
| Notes FIXED ASSETS Tangible assets 5 CURRENT ASSETS Debtors 6 Cash at bank and in hand CREDITORS Amounts falling due within one year 7 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 8 Unrestricted funds TOTAL FUNDS |
2022 Unrestricted fund £ 480,566 6,237 21,601 27,838 (2,265) 25,573 506,139 506,139 506,139 506,139 |
2021 Total funds £ 495,522 17,985 16,109 34,094 (5,890) 28,204 523,726 523,726 523,726 523,726 |
|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 6 March 2024 and were signed on its behalf by:
Ms C Honey - Trustee
The notes form part of these financial statements
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ALLINGTON COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
| Freehold property | - Straight line over 50 years |
|---|---|
| Lounge Extension | - Straight line over 50 years |
| Centre equipment | - straight line over 7 years |
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. OTHER TRADING ACTIVITIES
| Gaming machines Entertainment Subscriptions Lottery Hall and pitch hire |
2022 £ 20,775 5,736 3,473 1,591 8,699 40,274 |
2021 £ 8,222 2,663 947 - - 11,832 |
|---|---|---|
continued...
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ALLINGTON COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022
3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2022 nor for the year ended 31 December 2021.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 December 2022 nor for the year ended 31 December 2021.
4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | |
|---|---|
| fund | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Donations and legacies | 28,666 |
| Other trading activities | 11,832 |
| Other income | 26,143 |
| Total | 66,641 |
| EXPENDITURE ON | |
| Raising funds | 19,400 |
| Other | 46,454 |
| Total | 65,854 |
| NET INCOME | 787 |
| RECONCILIATION OF FUNDS | |
| Total funds brought forward | 522,939 |
| TOTAL FUNDS CARRIED FORWARD | 523,726 |
continued...
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ALLINGTON COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022
5. TANGIBLE FIXED ASSETS
| Fixtures Freehold Lounge and property Extension fittings £ £ £ COST At 1 January 2022 480,000 124,847 111,922 Additions - - - Disposals - - - At 31 December 2022 480,000 124,847 111,922 DEPRECIATION At 1 January 2022 28,800 101,487 111,922 Charge for year 9,600 2,927 - At 31 December 2022 38,400 104,414 111,922 NET BOOK VALUE At 31 December 2022 441,600 20,433 - At 31 December 2021 451,200 23,360 - 6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Allington Community Association Limited current account VAT Prepayments 7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Other creditors |
Centre equipment £ 119,541 5,137 (1,600) 123,078 98,579 5,966 104,545 18,533 20,962 2022 £ - 5,446 791 6,237 2022 £ 1,153 1,112 2,265 |
Totals £ 836,310 5,137 (1,600) 839,847 340,788 18,493 359,281 480,566 495,522 2021 £ 13,416 830 3,739 17,985 2021 £ 3,657 2,233 5,890 |
|---|---|---|
continued...
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ALLINGTON COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022
8. MOVEMENT IN FUNDS
| At 1.1.22 £ Unrestricted funds General fund 523,726 TOTAL FUNDS 523,726 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 91,983 TOTAL FUNDS 91,983 Comparatives for movement in funds At 1.1.21 £ Unrestricted funds General fund 522,939 TOTAL FUNDS 522,939 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 66,641 TOTAL FUNDS 66,641 |
Net movement At in funds 31.12.22 £ £ (17,587) 506,139 (17,587) 506,139 Resources Movement expended in funds £ £ (109,570) (17,587) (109,570) (17,587) Net movement At in funds 31.12.21 £ £ 787 523,726 787 523,726 Resources Movement expended in funds £ £ (65,854) 787 (65,854) 787 |
|---|---|
continued...
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ALLINGTON COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022
8. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 1.1.21 | in funds | 31.12.22 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 522,939 | (16,800) | 506,139 |
| TOTAL FUNDS | 522,939 | (16,800) | 506,139 |
| A current year 12 months and prior year 12 months combined net movement in funds, included in the above | |||
| as follows: | |||
| Unrestricted funds | Incoming resources £ |
Resources expended £ |
Movement in funds £ |
| General fund | 158,624 | (175,424) | (16,800) |
| TOTAL FUNDS | 158,624 | (175,424) | (16,800) |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
9. RELATED PARTY DISCLOSURES
The association is related to Allington Community Association Limited and the amount owed at 31 December 2022 was £167 (2021 £13,416).
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ALLINGTON COMMUNITY ASSOCIATION
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022
| INCOME AND ENDOWMENTS Donations and legacies Management charges received Donations Other trading activities Gaming machines Entertainment Subscriptions Lottery Hall and pitch hire Other income Covid grants Council grants Total incoming resources EXPENDITURE Raising donations and legacies Gaming machines Video, pool and football Bingo Entertainment Lottery Support costs Management Rent, rates and water Insurance Light and heat Telephone Postage and stationery Cleaning and materials Sundries Repairs and renewals Professional fees |
2022 £ 17,998 29,711 47,709 20,775 5,736 3,473 1,591 8,699 40,274 - 4,000 4,000 91,983 5,400 14,423 - 5,926 902 26,651 1,898 2,396 10,299 2,310 1,033 19,273 1,980 18,981 4,808 62,978 |
2021 £ 16,001 12,665 28,666 8,222 2,663 947 - - 11,832 26,143 - 26,143 66,641 4,299 11,763 87 3,174 77 19,400 (3,361) 2,346 8,182 623 326 9,135 890 5,391 3,640 27,172 |
|---|---|---|
This page does not form part of the statutory financial statements
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ALLINGTON COMMUNITY ASSOCIATION
| DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022 Management Finance Accountancy Bank charges Other Freehold property Lounge extension Centre equipment Total resources expended Net (expenditure)/income |
2022 £ 1,150 298 1,448 9,600 2,927 5,966 18,493 109,570 (17,587) |
2021 £ 582 82 664 9,600 2,926 6,092 18,618 65,854 787 |
|---|---|---|
This page does not form part of the statutory financial statements
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ALLINGTON COMMUNITY ASSOCIATION
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 3 |
| Independent Examiner's Report | 4 | ||
| Statement of Financial Activities | 5 | ||
| Balance Sheet | 6 | ||
| Notes to the Financial Statements | 7 | to | 11 |
| Detailed Statement of Financial Activities | 12 | to | 13 |