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2020-12-31-accounts

Page
Report ofthe Trustees I to 3
Report ofthe Independent
Auditors
4 to 7
Statement ofFinancial Activities
Balance Sheet
Notes to the Financial Statements 10 to 16
Detailed Statement of Financial Activities 17 to 18

2020 2019
Unrestricted Restricted Total Total
fund fund funds funds
Notes
INCOME AND ENDOWMENTS FROM
Donations
and legacies
2,304 26,797 29,101 27,493
Other trading activities 2 144,965 144,965 267,088
Investment
income
3 16 16 67
Other income 56,127 56,127
Total 203,412 26,797 230,209 294,648
EXPENDITURE ON
Raising funds 150,499 150,499 201,174
Other 85,808 8,370 94,178 115,650
Total 236,307 8,370 244,677 316,824
NET INCOME/(EXPENDITURE) (32,895) 18,427 (14,468) (22,176)
Transfers
between
funds
14 60,990 (60,990)
Net movement
in funds
28,095 (42,563) (14,468) (22,176)
RECONCILIATION OF FUNDS
Total funds brought forward (5,178) 108,701 103,523 125,699
TOTAL FUNDS CARRIED FORWARD 22,917 66,138 89,055 103,523

31DEC EMBER 2020
2020 2019
Unrestricted Restricted Total Total
fund fund funds funds
Notes k
FIXEDASSETS
Tangible assets 7 7,401 501,855 509,256 556,771
CURRENT ASSETS
Debtors 8 8,396 8,396 11,971
Cash at bank and in hand 25,610 25,610 30,177
34,006 34,006 42,148
CREDITORS
Amounts
falling due within one year
9 (18,490) (18,490) (16,722)
NET CURRENT ASSETS 15,516 15,516 25,426
TOTAL ASSETSLESSCURRENT
LIABILITIES 22,917 501,855 524,772 582,197
CREDITORS
Amounts
falling due after more than one year
10 (167,753) (167,753) (183,913)
ACCRUALS AND DEFERRED INCOME 13 (267,964) (267,964) (294,761)
NKT ASSETS 22,917 66,138 89,055 103,523
FUNDS 14
Unrestricted
funds
22,917 (5,178)
Restricted funds 66,138 108,701
TOTAL FUNDS 89,055 103,523

2020 2019
Hall hire 3,868 19,317
Occupation licence 24,717 48,000
Membership and guest fees 812 7,783
Playgroup 83,710 82,829
Activities
and entertainments
3,008 8,834
Raffles and lotteries 2,603 11,446
Contributions
&om activities
7,720 16,792
Electricity recharged to Vodafone 13,254 12,516
Pool table and video machine 602 3,214
Deed ofcovenant 36,000
Catering 1,752 7,437
Consulting charges reimbursed 2,919 12,920
144,965 267,088
INVESTMENT INCOME
2020 2019
Deposit account interest 16 67

The average monthly
number ofemployees
duri
ng the year was as follows:
2020 2019
Office 2 2
Cleaning I 3
Playgroup 7 7
Door I 2
14

COMPARATIVES FOR THE STATEMENT COMPARATIVES FOR THE STATEMENT COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund fund funds
INCOME AND ENDOWMENTS FROM
Donations
and legacies
696 26,797 27,493
Other trading activities 267,088 267,088
Investment
income
67 67
Total 267,851 26,797 294,648
EXPENDITURE ON
Raising funds 201,174 201,174
Other 105,880 9,770 115,650
Total 307,054 9,770 316,824
NET INCOME/(EXPENDITURE) (39,203) 17,027 (22,176)
Transfers
between
funds
19,816 (19,816)
Net movement
in funds
(19,387) (2,789) (22,176)
RECONCILIATION OF FUNDS
Total funds brought forward 14,209 111,490 125,699
TOTAL FUNDS CARRIED FORWARD (5,178) 108,701 103,523
TANGIBLE FIXED ASSETS
Fixtures
Freehold Freehold slid Office
property improvements fittings equipment Totals
COST
At
1 January 2020 and
31 December 2020 145,214 827,268 40,744 57,966 1,071,192
DEPRECIATION
At 1 January 2020 55,179 371,291 29,985 57,966 514,421
Charge for year 2,904 41,253 3,358 47,515
At 31December 2020 58,083 412,544 33,343 57,966 561,936
NET BOOXVALUE
At 31December 2020 87,131 414,724 7,401 509,256
At 31December 2019 90,035 455,977 10,759 556,771
FORTHE YEAR ENDED 31DECEMBER2020
8. DEBTORS:AMOUNTS FALLING DUE WITHIN ONK YEAR
2020 2019
Trade debtors 2,125 2,819
Prepayments 6,271 9,152
8,396 11,971
9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2020 2019
6
Trade creditors 2,391 5,709
Taxation and social security 2,032 4,049
Other creditors 14,067 6,964
18,490 16,722
10. CREDITORS: AMOUNTS FALLING DUK AFTER MORE THAN ONE YEAR
2020 2019
Other creditors 167,753 183,913
11. LOANS
An analysis ofthe maturity ofloans is given below:
2020 2019
Amounts
falling due in more than five years:
Repayable
by instalments:
Mortgage - Barclays Bank pic 167,753 183,913
12. SECURED DEBTS
A charge dated 9March 2010exists over the treehold premises to secure monies advanced
by
Barclays Bank pic
to the charity.
13. ACCRUALS AND DEFERRED INCOME
2020 2019
Building Project grants - The Big Lottery Fund 246,964 271,661
Other Building Project grants 21,000 23,100
267,964 294,761

MOVEMENT IN FUNDS
Net Transfers
movement between At
At 1.1.20 in funds funds 31.12.20
f
Unrestricted funds
General fund (5,178) (32,895) 60,990 22,917
Restricted
funds
Building Project Fund 108,701 18,427 (60,990) 66,138
TOTAL FUNDS 103,523 (14,468) 89,055
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources
f
expended in funds
Unrestricted funds
General fund 203,412 (236307) (32895)
Restricted
funds
Building Project Fund 26,797 (8,370) 18,427
TOTAL FUNDS 230,209 (244,677) (14,468)
Comparatives for movement in funds
Net Transfers
movement between At
At 1.1.19 in funds funds 31.12.19
f,
Unrestricted funds
General fund 14,209 (39,203) 19,816 (5,178)
Restricted
funds
Building Project Fund 111,490 17,027 (19,816) 108,701
TOTAL FUNDS 125,699 (22,176) 103,523

Incoming Resources Movement
resources expended in funds
f,
Unrestricted
funds
General fund 267,851 (307,054) (39,203)
Restricted
funds
Building Project Fund 26,797 (9,770) 17,027
TOTAL FUNDS 294,648 (316,824) (22,176)
A current year 12months and prior year 12months combined position is as follows:
Net Transfers
movement between At
At 1.1.19 in funds funds 31.12.20
g f. 6
Unrestricted
funds
General fund 14,209 (72,098) 80,806 22,917
Restricted funds
Building Project Fund 111,490 35,454 (80,806) 66,138
TOTAL FUNDS 125,699 (36,644) 89,055
A current year 12 months and prior year 12months combined net movement in funds, included in the above a
as follows:
Incoming Resources Movement
resources expended in funds
f,
Unrestricted
funds
General fund 471,263 (543,361) (72,098)
Restricted
funds
Building Project Fund 53,594 (18,140) 35,454
TOTAL FUNDS 524,857 (561,501) (36,644)

FOR THE YEAR ENDED 31DE CEMBER 2020
2020 2019
INCOME AND ENDOWMENTS
Donations
and legacies
Gifis 697
Building Project grants - The Big Lottery Fund
Other Building project grants
24,697
2, 101
24,697
2,099
Co-op Community
fund
2,303
29,101 27,493
Other trading
activities
Hall hire
3,868 19,317
Occupation
licence
24,717 48,000
Membership
and guest fees
812 7,783
Playgroup
Activities and entertainments
83,710
3,008
82,829
8,834
Raffles and lotteries 2,603 11,446
Contributions
fiom activities
7,720 16,792
Electricity recharged to Vodafone
Pool table and video machine
13,254
602
12,516
3,214
Deed ofcovenant 36,000
Catering 1,752 7,437
Consulting
charges reimbursed
2,919 12,920
144,965 267,088
Investment
income
Deposit account interest 16 67
Other income
Covid grant 11,334
CJRS grant 44,793
56,127
Total incoming
resources
230 209 294 648
EXPENDITURE
Raising donations
and legacies
Rates, water and insurance
6,242 8,758
Light and heat
Cleaning
and laundry
Repairs to premises
16,553
2,326
3,387
23,285
5,730
11,180
28,508 48,953
Other trading
activities
Activity and entertainment
Carried forward
costs 9,521
9,521
30,225
30,225
PARKWOOD COMMUNITY ASSOCIATION
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31DECEMBER 2020
2020 2019
Other trading activities
Brought forward
Catering costs
Wages and salaries - playgroup
Pensions
9,521
1,579
68,840
798
30,225
5,416
74,610
607
Improvements
to property
41,253 41,363
121,991 152,221
Support costs
Management
Administrative
salaries
67,772 78,334
Pensions 447 341
Equipment
leasing
Postage, stationery
and telephone
Computer
running
costs
Sundries
1,485
2,014
1,392
3,600
6,175
2,722
1,054
6,718
Legal and professional charges 1,468 1,362
78,178 96,706
Finance
Bank charges
Mortgage
820
5,466
1,350
6,866
6,286 8,216
Human
resources
Advertising
and marketing
241 1,364
Other
Freehold property
Fixtures and fittings
2,904
3,358
2,904
3,365
6,262 6,269
Governance
costs
Auditors'
remuneration
3,211 3,095
Total resources expended 244,677 316,824
Net expenditure (14,468) (22,176)