**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.
Page 1
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
Page 2
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
Page 3
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:
1. 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
2. the accounts do not accord with those records; or
3. 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
Page 4
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
Page 5
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
Page 6
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...
Page 7
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...
Page 8
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...
Page 9
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...
Page 10
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).
Page 11
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
Page 12
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
Page 13
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|