Brighton Hill Community Association Annual Report and Financial Statements for the Year Ended 31 March 2021
Loddon Accounts
## **Brighton Hill Community Association**
## **Contents**
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Reference and Administrative Details 1
Trustees' Report 2
Independent examiner's report 3
Statement of financial activities 4
Balance Sheet 5
Notes to the financial statements 6 to 10
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The following page does not form part of the statutory financial statements:
Statement of financial activities per fund 11
## **Brighton Hill Community Association Reference and Administrative Details**
**Charity name** Brighton Hill Community Association **Accountant** Loddon Accounts
Page 1
## **Brighton Hill Community Association**
## **Trustees' Report**
## **Charity Objectives:**
To promote the benefit of the inhabitants of Brighton Hill and the neighbourhood by association with the said inhabitants and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation and leisure time occupations with the objective of improving the conditions of life for the said inhabitants.
To establish a Community Centre and to maintain and manage the same in furtherance of these objectives.
To promote such other charitable purposes as may from time to time be determined.
## **Activities and review of the year**
The Brighton Hill Community Association has not been able to provide the normal meeting place for residents of Brighton Hill this year due to the COVID19 lockdowns. The elderly residents of the neighbouring accommodation have not been able to come to the building for their coffee mornings and meetings. During lockdown, we were able to support the Best of Basingstoke and give them use of the hall to enable them cto provide critical food and meal services to the most vunerable residents of Basingstoke. Memebers of the Community Association generously donated food and supplies and the hall was used as a drop of point for donations.
The Community Association provides space for a local nursery, Millies, who were able to continue providing services during lockdown.
The local council were not able to use the facilities for council meetings or as a polling station. The Community Association rents rooms during the week for activities and functions, none of which were able to be used during lockdown. The Community Association acts as the parent body for Brighton Hill Youth Club, which is an affiliated group. The Community Association assists with the application process for local grants.
The Community Association has activities throughout the week which include Pool and Darts teams who represent their community. Competitions as well as other entertainment are laid on for the members.
The association has provided facilities for fund raising and charitable events. The association has provided a meeting place for the families of Brighton Hill to come along and socialise on our open days, fun days, monthly family discos and theme nights.
We have use of a small kitchen for the whole building, this is primarily used for functions and meetings. The committee took the opportunity whilst we were closed to complete a full clean of the building including clearing out all cupboards. The hallway was decorated and the newly created office space painted.
The building is in good upkeep and is fully maintained all year round. All radiators have been upgraded with thromostats and the windows have been sealed to help eliminate draughts. An ongoing issue in the mens toilets has been resolved with new pipework and the notice boards have been revamped and painted.
Trustees
Louise Jones (Chair)
David Watton (Secretary)
Page 2
## **Independent Examiner's Report to the Trustees of**
## **Brighton Hill Community Association**
I report on the accounts of the Trust for the year ended 31 March 2021, which are set out on pages 4 to 10.
## **Respective responsibilities of trustees and examiner**
The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011(the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the 2011 Act;
- follow the procedures laid down in the General Directions given by the Charity Commission under section 145 (5) (b) of the 2011 Act; and
- state whether particular matters have come to my attention.
## **Basis of independent examiner's report**
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
- (1) which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 130 of the Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
......................................... Loddon Accounts
Date:................................
Page 3
## **Brighton Hill Community Association**
## **Statement of Financial Activities for the Year Ended 31 March 2021**
|**Note**
**Incoming resources**
Incoming resources from generated funds
Voluntary income
2
Incoming resources from charitable activities
4
Total incoming resources
**Resources expended**
Costs of generating funds
Costs of generating voluntary income
5
Charitable activities
5
Total resources expended
Net movements in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Unrestricted**
**Funds**
**£**
429
38,821
39,250
2,607
20,658
23,265
15,985
258,335
274,320|**Total Funds**
**2021**
**£**
429
38,821
39,250
2,607
20,658
23,265
15,985
258,335
274,320|**Total Funds**
**2020**
**£**
-
37,133|
|---|---|---|---|
||||37,133|
||||-
41,494|
||||41,494|
||||(4,361)
262,696|
||||258,335|
All incoming resources and resources expended derive from continuing activities.
The charity has no recognised gains or losses for the year other than the results above.
The notes on pages 6 to 10 form an integral part of these financial statements.
Page 4
## **Brighton Hill Community Association**
## **Balance Sheet as at 31 March 2021**
|**Note**
**Fixed assets**
Tangible assets
8
**Current assets**
Debtors
9
Cash at bank and in hand
**Creditors: Amounts falling**
**due within one year**
10
**Net current assets/(liabilities)**
**Net assets**
**The funds of the charity:**
**Unrestricted funds**
Other reserves
Other reserves 2
Unrestricted income funds
**Total unrestricted funds**
**Total charity funds**|**2021**
**£**
**£**
254,730
7,312
17,800
25,112
(5,522)
19,590
274,320
-
250,000
24,320
274,320
274,320|**2020**
**£**
**£**
259,460
3,377
2,015
5,392
(6,517)
(1,125)
258,335
250,000
-
8,335
258,335
258,335|**2020**
**£**
**£**
259,460
3,377
2,015
5,392
(6,517)
(1,125)
258,335
250,000
-
8,335
258,335
258,335|
|---|---|---|---|
||||258,335|
||||250,000
-
8,335
258,335|
||||258,335|
The notes on pages 6 to 10 form an integral part of these financial statements.
Page 5
**Notes to the Financial Statements for the Year Ended 31 March 2021**
## **Brighton Hill Community Association**
## **1 Accounting policies**
## **Basis of preparation**
The financial statements have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice 'Accounting and Reporting by Charities (SORP 2005)', issued in March 2005, applicable accounting standards and the Charities Act 2011.
## **Fund accounting policy**
Unrestricted income funds are general funds that are available for use at the trustee's discretion in furtherance of the objectives of the charity.
Further details of each fund are disclosed in note 12.
## **Incoming resources**
Donations are recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.
Income from charitable activities includes income recognised as earned (as the related goods or services are provided) under contract or where entitlement to grant funding is subject to specific performance conditions. Grant income included in this category provides funding to support programme activities and is recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.
## **Resources expended**
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.
Costs of generating funds are the costs associated with attracting voluntary income.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **Support costs**
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
## **Fixed assets**
## **Depreciation**
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
Plant and machinery 25% straight line basis Fixtures and fittings 20% straight line basis
Page 6
## **Brighton Hill Community Association Notes to the Financial Statements for the Year Ended 31 March 2021**
_......... continued_
## **2 Voluntary income**
|**Donations and legacies**
Appeals and donations
**Grants receivable**
UK Government grants
**Incoming resources from charitable activities**
**Charitable activity 1**
UK Government grants
Subscriptions
Incoming resources from charitable activities
**Total resources expended**
**Direct costs**
Depreciation of tangible fixed assets
**Support costs**
Establishment costs|**Unrestricted**
**Funds**
**£**
429
**Unrestricted**
**Funds**
**£**
26,323
**Unrestricted**
**Funds**
**£**
26,323
800
11,698
38,821
**Donations**
**and legacies**
**£**
-
2,607
2,607|**Unrestricted**
**Funds**
**£**
429|**Total Funds**
**2021**
**£**
429
**Total Funds**
**2021**
**£**
26,323
**Total Funds**
**2021**
**£**
26,323
800
11,698
38,821
**Charitable**
**activity 1**
**£**
4,730
15,928
20,658|**Total Funds**
**2020**
**£**
-|
|---|---|---|---|---|
|||**Unrestricted**
**Funds**
**£**
26,323||**Total Funds**
**2020**
**£**
8,060|
|||**Unrestricted**
**Funds**
**£**
26,323
800
11,698||**Total Funds**
**2020**
**£**
8,060
-
29,073|
|||38,821||37,133|
|||||**Total**
**£**
4,730|
|||||18,535|
|||||23,265|
## **3 Grants receivable**
- **4 Incoming resources from charitable activities**
- **5 Total resources expended**
Page 7
## **Brighton Hill Community Association**
## **Notes to the Financial Statements for the Year Ended 31 March 2021**
_......... continued_
## **6 Trustees' remuneration and expenses**
No trustees received any remuneration during the year.
## **7 Net incoming/(outgoing) resources**
Net incoming/(outgoing) resources is stated after charging:
Depreciation of owned assets
|**2021**|**2020**|
|---|---|
|**£**|**£**|
|4,730|4,730|
Page 8
## **Brighton Hill Community Association**
## **Notes to the Financial Statements for the Year Ended 31 March 2021**
_......... continued_
## **8 Tangible fixed assets**
|**Freehold**
**interest in land**
**and buildings**
**(including**
**heritage assets)**
**£**
**Cost**
As at 1 April 2020 and 31 March 2021
250,000
**Depreciation**
As at 1 April 2020
-
Charge for the year
-
As at 31 March 2021
-
**Net book value**
As at 31 March 2021
250,000
As at 31 March 2020
250,000
**9**
**Debtors**
Other debtors
**10**
**Creditors: Amounts falling due within one year**
Other creditors
Accruals and deferred income||**Fixtures,**
**fittings and**
**equipment**
**£**
23,650
14,190
4,730
18,920
4,730
9,460
**2021**
**£**
7,312
**2021**
**£**
4,000
1,522
5,522|**Total**
**£**
273,650
14,190
4,730
18,920
254,730
259,460
**2020**
**£**
3,377|
|---|---|---|---|
||||**2020**
**£**
4,650
1,867|
||||6,517|
Page 9
## **Brighton Hill Community Association**
## **Notes to the Financial Statements for the Year Ended 31 March 2021**
_......... continued_
## **11 Related parties**
## **Controlling entity**
The charity is controlled by the trustees.
## **12 Analysis of funds**
||**At 1 April**|**Incoming**|**Resources**|**At 31**|
|---|---|---|---|---|
||**2020**|**resources**|**expended**|**March 2021**|
||**£**|**£**|**£**|**£**|
|**General Funds**|||||
|Unrestricted income fund|258,335|39,250|(23,265)|274,320|
## **13 Net assets by fund**
|Tangible assets
Current assets
Creditors: Amounts falling due within one year
Net assets|**Unrestricted**
**Funds**
**£**
254,730
25,112
(5,522)
274,320|**Total Funds**
**2021**
**£**
254,730
25,112
(5,522)
274,320|**Total Funds**
**2020**
**£**
259,460
5,392
(6,517)|
|---|---|---|---|
||||258,335|
Page 10
## **Brighton Hill Community Association**
## **Statement of financial activities by fund Year Ended 31 March 2021**
|**Incoming resources**
Incoming resources from generated funds
Voluntary income
Incoming resources from charitable activities
Total incoming resources
**Resources expended**
Costs of generating funds
Costs of generating voluntary income
Charitable activities
Total resources expended
Net movements in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Unrestricted**
**income fund**
**2021**
**£**
429
38,821
39,250
2,607
20,658
23,265
15,985
258,335
274,320|**Unrestricted**
**income fund**
**2020**
**£**
-
37,133|
|---|---|---|
|||37,133|
|||-
41,494|
|||41,494|
|||(4,361)
262,696|
|||258,335|
This page does not form part of the statutory financial statements.
Page 11