REGISTERED CHARITY NUMBER: 270851
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 March 2022
for
Heatherside Community Association
Heatherside Community Association
Contents of the Financial Statements
for the Year Ended 31 March 2022
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Page |
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Report of the Trustees |
1 |
to |
2 |
Independent Examiner's Report |
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3 |
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Statement of Financial Activities |
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4 |
|
Balance Sheet |
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5 |
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Notes to the Financial Statements |
6 |
to |
9 |
Detailed Statement of Financial Activities |
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10 |
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Heatherside Community Association
Report of the Trustees for the Year Ended 31 March 2022
Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyearended31March 2022.
ThetrusteeshaveadoptedtheprovisionsofAccountingandReportingbyCharities:Statement of
RecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththe Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and Constitution
TheAssociationpromotesthebenefitoftheinhabitantsofHeatherside,Camberley,Surreyand the
neighbourhood,andinparticular,operatesaCommunityCentreintheareainco-operationwith Surrey
Heath Borough Council.
TheAssociationisgovernedbyawrittenconstitutionfirstadoptedon29thApril1980,amendedon17th June
1981,4thJune1990and26thJanuary2017.AlllandandbuildingsareheldbyTrusteesappointedfor this
purpose. The Trustees are as follows:
Pat Parry; Mike Robbins; C Hibberd
The Association is managed by the Council. Members of the Council are appointed at the AGM.
OneCouncilmemberisappointedpersectionandconstituentbodyandmatchedbyappointment of
individualmembers.OnememberisappointedtorepresenttheAssociatemembers.TheTrusteesmay appoint
two members.
Membership
Individualmembershipisopentoanyonelivinginarea.ConstituentbodiesarebodiessuchasSurrey Heath
BoroughCouncilandothervoluntaryorganisations,whichregisterassuch.Sectionmembersarelocal groups
registeredwiththeAssociation'sCouncil.Allmembersofthecouncilretireannuallybutareeligible for
reappointment.
ACHIEVEMENT AND PERFORMANCE
Chairman's Report 2020-2021
Aswithallcentreswehavebeendamagedbythepandemic.Despitethefurloughgrantsfor2021-22 we
have had to draw on our reserves to maintain stability.
Wehavemanagedtoreceivetwograntsof£3,000fromSHBCforthemodernisationofthecentre electrical
power and lighting system which we hope will eventually save us capital.
Thecentre'sleasecomesupforrenewalin2023andweareinnegotiationwithSHBCastotheimplications for
us.
Wearerunningandarehopingthatwecanmaintainastablefuture,wehaveafullhiringschedulebut we
arestillnotsureifthesewillcoverallthatthefutureholds-henceweareworkingona newhiringformula that
will ease our concerns and enable us to also continue to make repairs as and when necessary.
Public Benefit
TheTrusteeshaveconsideredtheguidancepublishedbytheCharityCommissionregardingpublic benefit
and the work of the charity.
FINANCIAL REVIEW
Financial position
TheAssociationgenerateda deficitintheyearofabout£13,180.Thiswasmainlyduetotheimplicationsof the
COVID-19 pandemic. The financial position of the charity is considered satisfactory.
Thecurrentlevelofreservesisnowapproximately£35,679.Reservesof£18,000isconsiderednecessary to
coveroperationalresponsibilitieswhilstthebalancewillprovideforfutureunforeseenrepairs and
improvements to the Community Centre.
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
Heatherside Community Association
Report of the Trustees for the Year Ended 31 March 2022
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 270851
Principal address
Heatherside Community Centre
Martindale Avenue
Heatherside
Camberley
Surrey
GU15 1BB
Trustees Members of the council
Constituent and section members
J Robins - Savoy Singers
E McGibbon - WI
H Kelly - Badminton
Y Stokes - Church
P Parry - Senior Citizens
SHBC - Cllr J Skipper
SHBC - Cllr Graham Tapper
SHBC - Cllr Edward Hakin
A Constantine - Pre-School
Individual members
M Robins - Chairman
L Williams - Treasurer
C Pearce - Secretary
D Radford
C Hibberd
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
...........................................................................
Trustee
Page 2
Independent Examiner's Report to the Trustees of
Heatherside Community Association
Independent examiner's report to the trustees of Heatherside Community Association
IreporttothecharitytrusteesonmyexaminationoftheaccountsofHeathersideCommunityAssociation (the
Trust) for the year ended 31 March 2022.
Responsibilities and basis of report
As thecharitytrusteesoftheTrustyouareresponsibleforthepreparationoftheaccountsinaccordance with
the requirements of the Charities Act 2011 ('the Act').
IreportinrespectofmyexaminationoftheTrust'saccountscarriedoutundersection145oftheActand in
carryingoutmyexaminationIhavefollowedallapplicableDirectionsgivenbytheCharityCommission under
section 145(5)(b) of the Act.
Independent examiner's statement
Ihavecompletedmyexamination.Iconfirmthatnomaterialmattershavecometomyattention in
connection with the examination giving me cause to believe that in any material respect:
1. 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.
Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationto which
attentionshouldbedrawninthisreportinordertoenableaproperunderstandingoftheaccountsto be
reached.
A M Skilton
ACA
Date: .............................................
Page 3
Heatherside Community Association
Statement of Financial Activities for the Year Ended 31 March 2022
|
|
31.3.22 |
31.3.21 |
|
|
Unrestricted |
Total |
|
|
fund |
funds |
|
Notes |
£ |
£ |
INCOME AND ENDOWMENTS FROM |
|
|
|
Donations and legacies |
|
45,733 |
24,976 |
EXPENDITURE ON |
|
|
|
Charitable activities |
|
|
|
Charitable |
|
40,280 |
38,156 |
NET INCOME/(EXPENDITURE) |
|
5,453 |
(13,180) |
RECONCILIATION OF FUNDS |
|
|
|
Total funds brought forward |
|
35,679 |
48,859 |
TOTAL FUNDS CARRIED FORWARD |
|
41,132 |
35,679 |
The notes form part of these financial statements
Page 4
Heatherside Community Association
Balance Sheet
31 March 2022
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|
31.3.22 |
31.3.21 |
|
|
Unrestricted |
Total |
|
|
fund |
funds |
|
Notes |
£ |
£ |
FIXED ASSETS |
|
|
|
Tangible assets |
4 |
- |
60 |
CURRENT ASSETS |
|
|
|
Debtors |
5 |
1,538 |
155 |
Cash at bank and in hand |
|
40,780 |
37,745 |
|
|
42,318 |
37,900 |
CREDITORS |
|
|
|
Amounts falling due within one year |
6 |
(1,186) |
(2,281) |
NET CURRENT ASSETS |
|
41,132 |
35,619 |
TOTAL ASSETS LESS CURRENT LIABILITIES |
|
41,132 |
35,679 |
NET ASSETS |
|
41,132 |
35,679 |
FUNDS |
7 |
|
|
Unrestricted funds |
|
41,132 |
35,679 |
TOTAL FUNDS |
|
41,132 |
35,679 |
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissue on
............................................. and were signed on its behalf by:
.............................................
Trustee
The notes form part of these financial statements
Page 5
Heatherside Community Association
Notes to the Financial Statements for the Year Ended 31 March 2022
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
Thefinancialstatementsofthecharity,whichisapublicbenefitentityunderFRS102,have been
preparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingby Charities:
StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsin accordance
withtheFinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS102) (effective
1January2019)',FinancialReportingStandard102'TheFinancialReportingStandardapplicablein the
UKandRepublicofIreland'andtheCharitiesAct2011.Thefinancialstatementshavebeen prepared
under the historical cost convention.
TheaccountsincludetheincomeandexpenditureoftheAssociationonlyanddonotinclude the
accountsofotherrelatedorganisations,includingparentsandtoddlergroup,seniorcitizengroup and
play groups which use the Association's premises.
Income
All incomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlementto the
funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructive obligation
committingthecharitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswill be
requiredinsettlementandtheamountoftheobligationcanbemeasuredreliably.Expenditure is
accountedforonanaccrualsbasisandhasbeenclassifiedunderheadingsthataggregateall cost
relatedtothecategory.Wherecostscannotbedirectlyattributedtoparticularheadingsthey have
been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciationisprovidedatthefollowingannualratesinordertowriteoffeachassetoverits estimated
useful life.
Fixtures and fittings
- 33% on reducing balance and 15% on reducing balance
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestrictedfundscanbeusedinaccordancewiththecharitableobjectivesatthediscretionof the
trustees.
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthe charity.
Restrictionsarisewhenspecifiedbythedonororwhenfundsareraisedforparticular restricted
purposes.
Furtherexplanationofthenatureandpurposeofeachfundisincludedinthenotestothe financial
statements.
2. TRUSTEES' REMUNERATION AND BENEFITS
Therewerenotrustees'remunerationorotherbenefitsfortheyearended31March2022norfor the
year ended 31 March 2021.
Trustees' expenses
Therewerenotrustees'expensespaidfortheyearended31March2022norfortheyear ended
31 March 2021.
continued...
Page 6
Heatherside Community Association
Notes to the Financial Statements - continued for the Year Ended 31 March 2022
3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
3. |
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
|
|
|
|
|
Unrestricted |
|
|
|
fund |
|
|
|
£ |
|
INCOME AND ENDOWMENTS FROM |
|
|
|
Donations and legacies |
|
24,976 |
|
EXPENDITURE ON |
|
|
|
Charitable activities |
|
|
|
Charitable |
|
38,156 |
|
NET INCOME/(EXPENDITURE) |
|
(13,180) |
|
RECONCILIATION OF FUNDS |
|
|
|
Total funds brought forward |
|
48,859 |
|
TOTAL FUNDS CARRIED FORWARD |
|
35,679 |
4. |
TANGIBLE FIXED ASSETS |
|
|
|
|
|
Fixtures |
|
|
|
and |
|
|
|
fittings |
|
|
|
£ |
|
COST |
|
|
|
At 1 April 2021 and 31 March 2022 |
|
26,153 |
|
DEPRECIATION |
|
|
|
At 1 April 2021 |
|
26,093 |
|
Charge for year |
|
60 |
|
At 31 March 2022 |
|
26,153 |
|
NET BOOK VALUE |
|
|
|
At 31 March 2022 |
|
- |
|
At 31 March 2021 |
|
60 |
5. |
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
|
|
|
|
31.3.22 |
31.3.21 |
|
|
£ |
£ |
|
Other debtors |
1,538 |
155 |
continued...
Page 7
Heatherside Community Association
Notes to the Financial Statements - continued for the Year Ended 31 March 2022
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
6. |
CREDITORS: AMOUNTS FALLING DUE WITHIN |
ONE YEAR |
|
|
|
|
|
31.3.22 |
31.3.21 |
|
|
|
£ |
£ |
|
Other creditors |
|
1,186 |
2,281 |
7. |
MOVEMENT IN FUNDS |
|
|
|
|
|
|
Net |
|
|
|
|
movement |
At |
|
|
At 1.4.21 |
in funds |
31.3.22 |
|
|
£ |
£ |
£ |
|
Unrestricted funds |
|
|
|
|
General fund |
35,679 |
5,453 |
41,132 |
|
TOTAL FUNDS |
35,679 |
5,453 |
41,132 |
Net movement in funds, included in the above are as follows:
|
Incoming |
Resources |
Movement |
|
resources |
expended |
in funds |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
45,733 |
(40,280) |
5,453 |
TOTAL FUNDS |
45,733 |
(40,280) |
5,453 |
Comparatives for movement in funds
|
|
Net |
|
|
|
movement |
At |
|
At 1.4.20 |
in funds |
31.3.21 |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
48,859 |
(13,180) |
35,679 |
TOTAL FUNDS |
48,859 |
(13,180) |
35,679 |
Comparative net movement in funds, included in the above are as follows: |
|
|
|
|
Incoming |
Resources |
Movement |
|
resources |
expended |
in funds |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
24,976 |
(38,156) |
(13,180) |
TOTAL FUNDS |
24,976 |
(38,156) |
(13,180) |
continued...
Page 8
Heatherside Community Association
Notes to the Financial Statements - continued for the Year Ended 31 March 2022
7. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
|
|
Net |
|
|
|
movement |
At |
|
At 1.4.20 |
in funds |
31.3.22 |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
48,859 |
(7,727) |
41,132 |
TOTAL FUNDS |
48,859 |
(7,727) |
41,132 |
A currentyear12monthsandprioryear12monthscombinednetmovementinfunds,includedin the
above are as follows:
|
Incoming |
Resources |
Movement |
|
resources |
expended |
in funds |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
70,709 |
(78,436) |
(7,727) |
TOTAL FUNDS |
70,709 |
(78,436) |
(7,727) |
8. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2022.
Page 9
Heatherside Community Association
Detailed Statement of Financial Activities for the Year Ended 31 March 2022
Detailed Statement of Financial Activities
for the Year Ended 31 March 2022 |
|
|
|
31.3.22 |
31.3.21 |
|
£ |
£ |
INCOME AND ENDOWMENTS |
|
|
Donations and legacies |
|
|
Hall bookings |
39,072 |
18,757 |
Other income |
562 |
446 |
Government grants |
6,099 |
5,773 |
|
45,733 |
24,976 |
Total incoming resources |
45,733 |
24,976 |
EXPENDITURE |
|
|
Charitable activities |
|
|
Wages |
21,953 |
24,296 |
Insurance |
4,226 |
3,858 |
Light and heat |
7,993 |
5,064 |
Telephone |
901 |
1,104 |
Postage and stationery |
350 |
118 |
Sundries |
234 |
46 |
Cleaning |
388 |
384 |
Repairs and maintenance |
2,004 |
2,078 |
Performing Rights Society fees |
1,271 |
424 |
Depreciation of tangible fixed assets |
60 |
64 |
|
39,380 |
37,436 |
Support costs |
|
|
Governance costs |
|
|
Independent examiner's fees |
900 |
720 |
Total resources expended |
40,280 |
38,156 |
Net income/(expenditure) |
5,453 |
(13,180) |
This page does not form part of the statutory financial statements
Page 10