## **Ongar and District Community Association**
## **Charity No. 270668**
**Trustees' Report and Unaudited Accounts**
**31 March 2022**
**Ongar and District Community Association Contents**
||Pages|
|---|---|
|Trustees' Annual Report|2 to 3|
|Independent Examiner's Report|4|
|Statement of Financial Activities|5|
|Balance Sheet|6|
|Statement of Cash flows|16|
|Notes to the Accounts|8 to 15|
|Detailed Statement of Financial Activities|17 to 18|
Page 1
**Ongar and District Community Association Trustees Annual Report**
The trustees present their report with the unaudited financial statements of the charity for the year ended 31 March 2022.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Charity No. 270668**
## **Principal Office**
The Budworth Hall High Street Ongar Essex CM5 9JG
## **Trustees**
The following trustees served during the year:
N. Harries (Resigned 29 June 2022) D. Irving M. Jenkins
## **Key Management Personnel**
Chair Roger Roles
## **Accountants**
ANDREW BOWTLE MAAT LIMITED Unit 27, Ongar Business Cent The Gables, Fyfield Road Ongar Essex CM5 0GA
## **Bankers**
The Co-Operative Bank p.l.c. P.O. Box 101 1 Balloon Street Manchester M60 4EP Address Line 5
## **Solicitors**
Address Line 5 Address Line 5
## **Investment Advisors**
## **OBJECTIVES AND ACTIVITIES**
Page 2
## **Ongar and District Community Association Trustees Annual Report**
To promote the benefits of the inhabitants of Ongar and the neighbourhood without distinction of sex, sexual origination, race or of political, religious or other opinions by associating the local authorities, voluntary organisations and inhabitants in a common effort to provide facilities in the interests of social welfare for recreation and leisure time occupation with the object of improving the conditions of life of the said inhabitants and to establish or to secure the establishment of a Community Centre and to maintain and manage, or to co-operate with any local statutory authority in the maintenance and management of, such a Centre for the activities promoted by the Association and its constituent bodies in furtherance of the aforementioned objects.
The main activities undertaken in relation to those purposes are the hiring of the Ballroom, Concert Room and Meeting Room and the rent of the Coffee Bar & Restaurant contained within the Budworth Hall.
The main activities undertaken to further the charity's purposes for the public benefit are the letting of halls, rooms and other areas within the Budworth Hall. The Trustees have given due consideration to the Charity Commission's guidance on the public benefit requirement contained in Charity Commission Doucments PB1, PB2 and PB3
## **ACHIEVEMENTS AND PERFORMANCE**
The Charity has continued to market the halls to both the residents and sports and social organisations in the local area and has had some success in attracting more regular hirers catering for all ages. The funds generated from these additional lettings will enable the Trustees to continue the upkeep and maintenance, and improve the existing facilities, of the Grade II listed building.
A large charity must review its charitable activities undertaken, explaining performance achieved against objectives set ...
A large charity must include an explanation when material fundraising activities are undertaken, details of the performance achieved against fundraising objectives set ...
A large charity must provide an explanation when material investments are held, details of investment performance achieved against objectives set ...
A large charity must provide an explanation of any material expenditure occurred to raise income in the future...
A large charity must provide commentary on those significant positive and negative factors within and outside the charity's control which are relevant to the achievement of its objectives ...
## **FINANCIAL REVIEW**
Reserves are held for the continued maintenance, upkeep and improvement of The Budworth Hall, a Grade II listed building, built in 1886
## **PLANS FOR FUTURE PERIODS**
A large charity must provide a summary of the charity's plans for the future including its aims and objectives and details of any plans to achieve them ...
A large charity's report should explain the trustees perspective of the future direction of the charity...
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The Ongar and District Community Association is an unincorporated charity and is governed by the Constitution drawn up on 17th October 1996
The methods adopted for the recruitment and appointment of new trustees are to advertise within Ongar and district and then for the existing Trustees and the Executive Council members to interview the applicants. The existing Trustees and the Executive Council members will confer and, where more than one person has applied for the appointment, a vote will be taken and a majority decision will be reached.
Page 3
**Ongar and District Community Association Trustees Annual Report**
## **Statement of trustees' responsibilities in relation to the financial statements**
The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
Signed on behalf of the charity's trustees
D. Irving Trustee 09 July 2022
Page 4
**Ongar and District Community Association Independent Examiners Report**
## **Independent Examiner's Report to the trustees of Ongar and District Community Association**
I report to the trustees on my examination of the financial statements of Ongar and District Community Association for the year ended 31 March 2022 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and the related notes.
## **Responsibilities and basis of report**
As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011('the Act'). The trustees consider that an audit is not required for this year under the Charities Act 2011, s.144(2) (the 2011 Act) and that an independent examination is needed.
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in, any material respect:
- the 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 with those records; or
- the financial statements do not comply with the applicable requirements concerning the form and content of the financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
RUTH RYAN
The Association of Accounting Technicians AAT Licensed Bookkeeper (Licence No 1006055) Member of The Association of Accounting Technicians 59 Kettlebury Way
Ongar Essex CM5 9HA 09 July 2022
Page 5
**Ongar and District Community Association Statement of Financial Activities**
## **for the year ended 31 March 2022**
|**Notes**
**Income and endowments**
**from:**
Donations and legacies
3
Charitable activities
4
Investments
5
Other
6
**Total**
**Expenditure on:**
Other
7
**Total**
Net gains on investments
**Net expenditure**
8
Transfers between funds
**Net expenditure before other**
**gains/(losses)**
**Other gains and losses**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**||**Unrestricted**
**funds**|**Restricted**
**funds**|**Total funds**|**Total funds**|
|---|---|---|---|---|---|
|||**2022**|**2022**|**2022**|**2021**|
|||**£**|**£**|**£**|**£**|
|||||||
|||399|-|399|197|
|||23,914|-|23,914|6,927|
|||219|-|219|750|
|||17,064|-|17,064|23,668|
|||41,596|-|41,596|31,542|
|||||||
|||40,635|1,279|41,914|34,040|
|||40,635|1,279|41,914|34,040|
|||-|-|-|-|
|||961|(1,279)|(318)|(2,498)|
|||-|-|-|-|
|||961|(1,279)|(318)|(2,498)|
|||||||
|||961|(1,279)|(318)|(2,498)|
|||||||
|||123,417|36,964|160,381|162,879|
|||124,378|35,685|160,063|160,381|
|||||||
|||||||
|||||||
Page 6
**Ongar and District Community Association Balance Sheet at 31 March 2022**
|**Charity No. 270668**
**Fixed assets**
Tangible assets
11
Investments
12
**Current assets**
Debtors
13
Cash at bank and in hand
**Creditors:**Amount falling due within one year
14
**Net current assets**
**Total assets less current liabilities**
**Net assets excluding pension asset or liability**
**Total net assets**
**The funds of the charity**
**Restricted funds**
15
Restricted income funds
**Unrestricted funds**
15
General funds
**Reserves**
15
**Total funds**|**2022**
**£**
4,067
3
4,070
50,512
114,122
164,634
(8,641)
155,993
160,063
160,063
160,063
35,685
35,685
124,378
124,378
160,063|**2021**
**£**
4,785
3|
|---|---|---|
|||4,788
56,272
104,944|
|||161,216
(5,623)|
|||155,593
160,381|
|||160,381|
|||160,381|
|||36,964|
|||36,964
123,417|
|||123,417|
|||160,381|
Approved by the trustees on 09 July 2022
And signed on their behalf by:
D. Irving Trustee 09 July 2022
Page 7
**Ongar and District Community Association Notes to the Accounts**
## **for the year ended 31 March 2022**
- 1 **Accounting policies**
## **Basis of preparation**
The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
## **Change in basis of accounting or to previous accounts**
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
## **Fund accounting**
- Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
- Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
- Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
## **Income**
- Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
- Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA.
- Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
- Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets
Page 8
**Ongar and District Community Association Notes to the Accounts**
## **Expenditure**
- Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
- Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
- Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
- Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
- Other expenditure These are support costs not allocated to a particular activity.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Tangible fixed assets and depreciation**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:
Improvements to Premises 15% Straight Line Furniture. fixtures and 15% Reducing Balance equipment
## **Freehold investment property**
Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.
## **Stocks**
Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.
## **Trade and other debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
Page 9
**Ongar and District Community Association Notes to the Accounts**
## **Trade and other creditors**
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## **Research and development**
Expenditure on research and development is written off in the year in which it is incurred.
## **Foreign currencies**
Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.
All exchange differences are are taken into account in arriving at net income/expenditure.
## **Leased assets**
Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.
Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs. Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.
## **Pension costs**
The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.
## **Receipt of donated goods, facilities and services**
All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.
Page 10
**Ongar and District Community Association Notes to the Accounts**
## 2 **Statement of Financial Activities - prior year**
|2
**Statement of Financial Activities - prior year**||||
|---|---|---|---|
|**Income and endowments from:**
Donations and legacies
Charitable activities
Investments
Other
**Total**
**Expenditure on:**
Other
**Total**
**Net income**
**Net income before other**
**gains/(losses)**
**Other gains and losses:**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
3
**Income from donations and legacies**
General donations
4
**Income from charitable activities**
Lettings of halls
Rent from Coffee Bar &
Restaurant
Coffee Bar & Restaurant
maintenance costs recharged
Coffee Bar & Restaurant
utility costs recharged|**Unrestricted**
**funds**
**2021**
**£**
197
6,927
750
23,668
31,542
34,040
34,040
(2,498)
(2,498)
(2,498)
125,915
123,417
**Unrestricted**
**£**
399
399
**Unrestricted**
**£**
19,983
3,000
361
570
23,914|**Restricted**
**funds**
**2021**
**£**
-
-
-
-
-
-
-
-
-
-
36,964
36,964
**Total**
**2022**
**£**
399
399
**Total**
**2022**
**£**
19,983
3,000
361
570
23,914|**Total funds**
**2021**
**£**
197
6,927
750
23,668|
||||31,542
34,040|
||||34,040|
||||(2,498)|
||||(2,498)|
||||(2,498)
162,879|
||||160,381|
||||**Total**
**2021**
**£**
197|
||||197|
||||**Total**
**2021**
**£**
5,227
1,515
47
138|
||||6,927|
Page 11
**Ongar and District Community Association Notes to the Accounts**
## 5 **Income from investments**
|Bank interest received
6
**Other income**
Affiliations
COVID related grants
received
7
**Other expenditure**
Employee costs
Premises costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative costs
Legal and professional costs
8
**Net expenditure before transfers**
This is stated after charging:
Depreciation of owned fixed assets
9
**Trustee remuneration and expenses**
The nature of the reimbursed expenses|**Unrestricted**
**Total**
**Total**
**2022**
**2021**
**£**
**£**
**£**
219
219
750
219
219
750
**Unrestricted**
**Total**
**Total**
**2022**
**2021**
**£**
**£**
**£**
-
-
184
17,064
17,064
23,484
17,064
17,064
23,668
**Unrestricted**
**Restricted**
**Total**
**Total**
**2022**
**2021**
**£**
**£**
**£**
**£**
16,836
-
16,836
18,467
10,693
-
10,693
5,506
718
-
718
844
8,132
-
8,132
7,138
4,256
1,279
5,535
2,085
40,635
1,279
41,914
34,040
**2022**
**2021**
**£**
**£**
718
844
**2022**
**2021**
**Number**
**Number**
No expenses were paid to trustees during the year|**Unrestricted**
**£**
219
219
**Unrestricted**
**£**
-
17,064
17,064|**Total**
**2022**
**£**
219
219
**Total**
**2022**
**£**
-
17,064
17,064|**Total**
**2021**
**£**
750|
|---|---|---|---|---|
|||||750|
|||||**Total**
**2021**
**£**
184
23,484|
|||||23,668|
||||||
|||||**Total**
**2021**
**£**
18,467
5,506
844
7,138
2,085|
|||||34,040|
Page 12
**Ongar and District Community Association Notes to the Accounts**
10 **Staff costs**
|Salaries and wages
No employee received emoluments in excess of £60,000.|**2022**
16,811
16,811|**2021**
18,467|
|---|---|---|
|||18,467|
||||
The average monthly number of full time equivalent employees during the year was as follows:
Administration and maintenance
|**2022**
**Number**
1
1|**2021**
**Number**
1|
|---|---|
||1|
The Ongar and District Community Association has a Workplace Pension fund administered by NEST although those members of staff eligible for the Workplace Pension have opted out of the scheme
## 11 **Tangible fixed assets**
|11 **Tangible fixed assets**||||
|---|---|---|---|
|**Cost or revaluation**
At 1 April 2021
At 31 March 2022
**Depreciation and**
**impairment**
At 1 April 2021
Depreciation charge for the
year
At 31 March 2022
**Net book values**
At 31 March 2022
At 31 March 2021
12 **Investments**
**Cost or revaluation**
At 1 April 2021
At 31 March 2022
**Net book values**
At 31 March 2022
At 31 March 2021|**Improvemen**
**ts to**
**Premises**|**Furniture.**
**fixtures and**
**equipment**
**£**
40,092
40,092
35,307
718
36,025
4,067
4,785
**Other**
**investments**
**- Unlisted**
**£**
3
3
3
3|**Total**
**£**
40,092|
||**£**
-
-
-
-
-
-
-|||
||||40,092|
||||35,307
718|
||||36,025|
||||4,067|
||||4,785|
||||**Total**
**£**
3|
||||3|
||||3|
||||3|
|||||
|||||
|Shares held in Budworth Trading Company||||
Page 13
**Ongar and District Community Association Notes to the Accounts**
## 13 **Debtors**
|Trade debtors
VAT recoverable
Other debtors
Prepayments and accrued income
14 **Creditors:**
amounts falling due within one year
Trade creditors
Other taxes and social security
Other creditors
Accruals
Deferred income
15 **Movement in funds**
**Restricted funds:**
**Restricted income funds:**
Funds received from The
Shelley Community Hall
Association
_Total_
**Unrestricted funds:**
**General funds**
**Total funds**||**2022**
**£**
5,694
968
41,579
2,271
50,512
**2022**
**£**
1,310
(160)
5,245||**2021**
**£**
3,364
427
50,579
1,902|
|---|---|---|---|---|
|||||56,272|
|||||**2021**
**£**
(251)
102
5,110|
|||1,030||662|
|||1,216||-|
||**At 1 April**
**2021**
36,964
36,964
123,417
160,381|8,641
**Incoming**
**resources**
**(including**
**other**
**gains/losses**
**)**
**£**
-
-
41,596
41,596|**Resources**
**expended**
**£**
(1,279)
(1,279)
(40,635)
(41,914)|5,623|
|||||**At 31**
**March**
**2022**
**£**
35,685|
|||||35,685|
|||||124,378|
|||||160,063|
Purposes and restrictions in relation to the funds: Restricted funds:
Funds received from The To provide a Community Centre for the residents of Shelley and Ongar Shelley Community Hall Association
Page 14
**Ongar and District Community Association Notes to the Accounts**
## 16 **Analysis of net assets between funds**
|16 **Analysis of net assets between funds**||||
|---|---|---|---|
|Fixed assets
Investments
Net current assets
17 **Reconciliation of net debt**
Cash and cash equivalents
Net debt|**At 1 April**
**2021**
**£**|**Unrestricted**
**funds**
**£**
4,067|**Total**
**£**
4,067|
|||3|3|
|||155,993
160,063
**Cash flows**
**£**|155,993|
||||160,063|
||||**At 31**
**March**
**2022**
**£**|
||104,944|9,178|114,122|
||104,944
104,944|9,178
9,178|114,122|
||||114,122|
|||||
18 **Related party disclosures** _Name of related party Description of relationship between the parties_
_Description of transaction and general amounts involved_
Budworth Trading Company Limited
Trading activities of the charity
At the year end, the trading company owed the charity £41,579. As at 31st March 2022 the Balance Sheet total of the subsidiary company was £14
Page 15
**Ongar and District Community Association Statement of Cash flows for the year ended 31 March 2022**
|**Cash flows from operating activities**
**Net expenditure per Statement of Financial Activities**
**Adjustments for:**
Depreciation of property, plant and equipment
Dividends, interest and rents from investments
Decrease/(Increase) in trade and other receivables
Increase/(Decrease) in trade and other payables
**Net cash used in operating activities**
**Cash flows from investing activities**
Dividends, interest and rents from investments
**Net cash from investing activities**
**Net cash from financing activities**
**Net increase/(decrease) in cash and cash equivalents**
**Cash and cash equivalents at the beginning of the year**
**Cash and cash equivalents at the end of the year**|**2022**
**£**
(318)
718
(17,283)
5,760
1,802
(9,321)
17,283
17,283
-
7,962
104,944
112,906|**2021**
**£**
(2,498)
844
(24,418)
(1,485)
(2,479)|
|---|---|---|
|||(30,036)
24,418|
|||24,418|
||||
|||-|
||||
|||(5,618)|
|||113,338|
|||107,720|
||||
|**Components of cash and cash equivalents**|||
|Cash and bank balances|114,122|104,944|
||||
||114,122|104,944|
Page 16
**Ongar and District Community Association Detailed Statement of Financial Activities**
## **for the year ended 31 March 2022**
|**Income and endowments from:**
Donations and legacies
General donations
Charitable activities
Lettings of halls
Rent from Coffee Bar &
Restaurant
Coffee Bar & Restaurant
maintenance costs recharged
Coffee Bar & Restaurant utility
costs recharged
Investments
Bank interest received
Other
Affiliations
COVID related grants received
**Total income and endowments**
**Expenditure on:**
Employee costs
Salaries/wages
Staff welfare
Premises costs
Rates
Light, heat and power
Premises cleaning
Premises repairs and
maintenance
Other premises costs
General administrative costs,
including depreciation and
amortisation
Depreciation of Improvements
to Premises|**Unrestricte**
**d funds**
**2022**
**£**
399
399
19,983
3,000
361
570
23,914
219
219
-
17,064
17,064
41,596
16,811
25
16,836
667
5,046
607
2,148
2,225
10,693
-|**2022**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**Total funds**
**2022**
**£**
399
399
19,983
3,000
361
570
23,914
219
219
-
17,064
17,064
41,596
16,811
25
16,836
667
5,046
607
2,148
2,225
10,693
-|**Total funds**
**2021**
**£**
197|
|---|---|---|---|---|
|||||197|
|||||5,227
1,515
47
138|
|||||6,927|
|||||750|
|||||750|
|||||184
23,484|
|||||23,668|
|||||31,542
18,467
-|
|||||18,467|
|||||95
2,002
795
1,692
922|
|||||5,506|
|||||-|
Page 17
## **Ongar and District Community Association Detailed Statement of Financial Activities**
|Depreciation of Furniture.
fixtures and equipment
General insurances
Postage and couriers
Stationery and printing
Subscriptions
Telephone, fax and broadband
Legal and professional costs
Accountancy and bookkeeping
Consultancy fees
**Total of expenditure of other costs**
**Total expenditure**
Net gains on investments
**Net expenditure**
**Net expenditure before other**
**gains/(losses)**
Other Gains
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|718
6,523
18
239
709
643
8,850
2,977
1,279
4,256
40,635
40,635
-
961
961
-
961
123,417
124,378|-
-
-
-
-
-
-
-
1,279
1,279
1,279
1,279
-
(1,279)
(1,279)
-
(1,279)
36,964
35,685|718
6,523
18
239
709
643
8,850
2,977
2,558
5,535
41,914
41,914
-
(318)
(318)
-
(318)
160,381
160,063|844
5,501
-
538
396
703|
|---|---|---|---|---|
|||||7,982|
|||||2,085
-|
|||||2,085|
||||||
|||||34,040|
|||||34,040
-|
|||||(2,498)|
|||||(2,498)
-|
|||||(2,498)|
|||||162,879|
|||||160,381|
Page 18