``` REGISTERED CHARITY NUMBER: 270851 ``` ## **`Report of the Trustees and`** ``` Unaudited Financial Statements for the Year Ended 31 March 2023 ``` ``` for ``` ``` Heatherside Community Association ``` ``` Heatherside Community Association ``` ``` Contents of the Financial Statements for the Year Ended 31 March 2023 ``` |||**`Page`**|| |---|---|---|---| |**`Report of the Trustees`**|`1`|`to`|`4`| |**`Independent Examiner's Report`**||`5`|| |**`Statement of Financial Activities`**||`6`|| |**`Balance Sheet`**||`7`|| |**`Notes to the Financial Statements`**|`8`|`to`|`11`| |**`Detailed Statement of Financial Activities`**||`12`|| ``` Heatherside Community Association ``` ## **`Report of the Trustees for the Year Ended 31 March 2023`** ``` Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyearended31March 2023. 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. ``` ``` Page 1 ``` ``` Heatherside Community Association ``` ## **`Report of the Trustees for the Year Ended 31 March 2023`** ## **`ACHIEVEMENT AND PERFORMANCE`** ## **`Chairman's Report 2022-2023`** ``` Obviouslywearestill,tosomeextent,feelingtheeffectsofCovidandLockdownsandmorerecently the dramaticincreasesinenergycosts.As Ireportedtothecommitteein2021/2022wewereforcedtodraw upon our reserves for help. ``` ``` AnotherdownwasourlossofDavidIvisonwhosadlydiedin2022.Manyofusrememberhimasour County Councilloryetdespitehiscountycommitmentshealwaysmanagedtofindtimeforusashesawthecentre as animportantassettotheHeathersidecommunity.Hewasnotonlyaregularmemberofthecommittee but alsooneofourtrusteesandintheseroleshisadviceandexperiencewasinvaluable.Infactalasting legacy ofhisdedicationtotheareacanbeseenasyouenterthebuilding,theDefibrillator.Ourcondolencesgo to his family. ``` ``` OurnextdownwasthatPamWilliams,whohasworkedintheofficeforyears,decidedtoretireinthe summer of 2022. Once again Pam, our thanks and I hope you enjoy this new phase in your life. ``` ``` ThisyearwewilllosePatParryas sheisplanningtomoveclosertoCamberley.Sheisstayingonthe committee untilthesummerandplanstoremainoneofourtrustees.Iwon'tsayhowmanyyearsshehasbeen involved withthecentrebutsufficetosayshewasmypredecessorandhernameisontheleasesigned25years ago. Our best wishes and thanks to Pat when you do leave Heatherside. ``` ``` Finallywedidexperienceproblemswithagroupofyouthswhocausedacertainamountofdamage both inside and out of the building. Things did eventually settle down. ``` ``` WecontinuetohaveagoodrelationshipwithSHBCthroughourlocalcouncillorsandtherecent attendance ofourCountyCouncillorEdwardHawkins.Ithankyouallforfindingtimetogiveusyoursupport.An example ofthiswasthatthroughthepersistenceofCllr.JohnSkipperwefinallyfoundoutthatwewerenot responsible fortherearcarpark.OurcouncillorshavealsosupportedourrequestsforcashfromSurreyHeath.We did secure£6,000tofundthemuchneededupdatingofourelectricalsystems.Thishasbeencompletedand we arenowexploringradicallightingimprovements.Thesearebeingdelayedduetocontinuingleaksin the ceiling of the main hall. Surrey Heath Council is aware of this ongoing problem and we await their actions. ``` ``` As IsaidearlierwedidlosePamWilliamsinthesummerandluckilywewereabletofindanable replacement inCornelwhojoinedusinJuly.Iam surethatallofyouwhohavemet herhavebeenimpressedby her friendly but professional approach. Welcome Cornel and here's to many happy years with the Community Centre. ``` ``` AnothernewfacetothecommitteeisCarolineHibbert.Shehasalreadytakenontheroleofa trusteeand our dealingswithSurreyHeathaboutournewleasedueinApril2023.herothertaskistostandardisehallfees. This isimportantaswearedependentontheseastheyareouronlysourceofincome.Carolinehas also volunteered to be Vice Chair. ``` ``` We areslowlybuildingup ourbookingsseeingthereturnofoldfriendsand meetingnewones.We are pleased toseethatchurchmembernumbersareincreasingandthattheir"PopUpCoffee"morningscontinueto be popular.Thisisagreatwaytodevelopthecommunitysenseofbelonging.Iwouldencouragealltogive it their support. ``` ``` Asforchallengesfor2023/2023.FirstlywemustagreeanewleasewithSurreyHeath.Second,weneed to complete the refurbishment of the lights once the roof leak is finally sorted out. ``` ``` NextwewillcontinueoursupportforthePreSchool'srequestforfencingaroundthegrassareainfrontof the mainentrancetoimprovesecurityfortheirpupils.Wefrontontoaverybusyanddangerousroadbut young children don't always realise that. This fence once agreed by the council will be funded by the pre-school. ``` ``` Weneedtoexplorewaystotrytocontainourspending,cuttingourcarbonfootprintandkeepinga careful watch on our energy costs but not at the inconvenience to centre users. ``` ``` imustgivemythankstoAnita,PamandlatelyCornel,LynseyandMikeforalltheirhardworkinensuring the smoothrunningandappearanceofthecentre.Youcollectivelyarethatwell-oiledfriendlymachine that makes the centre what it is. On behalf of us all, thank you. ``` ``` Page 2 ``` ``` Heatherside Community Association ``` ## **`Report of the Trustees`** ## **`for the Year Ended 31 March 2023`** ``` Finallythiswillbemylastchairperson'sreportasIamresigningthepositionandalsomymembershipof the committee.Myageandhealtharetellingmeenoughisenoughandtoacceptit.Thewayaheadneed a newfacewithnewideas.Ithankyouallforyoursupportandtoleranceoverthelastfewyearsandgood luck in the future. ``` ## **`Public Benefit`** ``` TheTrusteeshaveconsideredtheguidancepublishedbytheCharityCommissionregardingpublic benefit and the work of the charity. ``` ## **`FINANCIAL REVIEW`** ## **`Financial position`** ``` TheAssociationgeneratedadeficitintheyearofabout£7,233.Thefinancialpositionofthecharity is considered satisfactory. ``` ``` Thecurrentlevelofreservesisnowapproximately£38,899.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. ``` ## **`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 ``` ``` Y Tozer - Savoy Singers Y Stokes - Church P Parry - Senior Citizens A Constantine - Pre-School C Hibberd - HWRA SHBC - Cllr J Skipper SHBC - Cllr Graham Tapper SHBC - Cllr Edward Hakin ``` ``` Individual members M Robins - Chairman C Hibberd - Vice Chairman L Williams - Treasurer C Pearce - Secretary D Radford H Juneja K Curtis H Kelly T Darwent P Reynolds ``` ``` Page 3 ``` ``` Heatherside Community Association ``` ## **`Report of the Trustees`** ## **`for the Year Ended 31 March 2023`** ``` Approved by order of the board of trustees on ............................................. and signed on its behalf by: ``` ``` ........................................................................... Trustee ``` ``` Page 4 ``` ``` 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 2023. ``` ## **`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 ``` ``` Date: ............................................. ``` ``` Page 5 ``` ``` Heatherside Community Association ``` ## **`Statement of Financial Activities for the Year Ended 31 March 2023`** |||**`31.3.23`**|`31.3.22`| |---|---|---|---| |||**`Unrestricted`**|`Total`| |||**`fund`**|`funds`| ||`Notes`|**`£`**|`£`| |**`INCOME AND ENDOWMENTS FROM`**|||| |`Donations and legacies`||**`50,182`**|`45,733`| |**`EXPENDITURE ON`**|||| |**`Charitable activities`**|||| |`Charitable`||**`57,415`**|`40,280`| |**`NET INCOME/(EXPENDITURE)`**||**`(7,233)`**|`5,453`| |**`RECONCILIATION OF FUNDS`**|||| |`Total funds brought forward`||**`41,132`**|`35,679`| |**`TOTAL FUNDS CARRIED FORWARD`**||**`33,899`**|`41,132`| ``` The notes form part of these financial statements ``` ``` Page 6 ``` ``` Heatherside Community Association ``` ## **`Balance Sheet`** ## **`31 March 2023`** |||**`31.3.23`**|`31.3.22`| |---|---|---|---| |||**`Unrestricted`**|`Total`| |||**`fund`**|`funds`| ||`Notes`|**`£`**|`£`| |**`CURRENT ASSETS`**|||| |`Debtors`|`5`|**`239`**|`1,538`| |`Cash at bank and in hand`||**`36,135`**|`40,780`| |||**`36,374`**|`42,318`| |**`CREDITORS`**|||| |`Amounts falling due within one year`|`6`|**`(2,475)`**|`(1,186)`| |**`NET CURRENT ASSETS`**||**`33,899`**|`41,132`| |**`TOTAL ASSETS LESS CURRENT LIABILITIES`**||**`33,899`**|`41,132`| |**`NET ASSETS`**||**`33,899`**|`41,132`| |**`FUNDS`**|`7`||| |`Unrestricted funds`||**`33,899`**|`41,132`| |**`TOTAL FUNDS`**||**`33,899`**|`41,132`| ``` ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissue on ............................................. and were signed on its behalf by: ``` ``` ............................................. Trustee ``` ``` The notes form part of these financial statements ``` ``` Page 7 ``` ``` Heatherside Community Association ``` ## **`Notes to the Financial Statements for the Year Ended 31 March 2023`** ## **`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'remunerationorotherbenefitsfortheyearended31March2023norfor the year ended 31 March 2022. ``` ## **`Trustees' expenses`** ``` Therewerenotrustees'expensespaidfortheyearended31March2023norfortheyear ended 31 March 2022. ``` ``` continued... ``` ``` Page 8 ``` ``` Heatherside Community Association ``` ## **`Notes to the Financial Statements - continued for the Year Ended 31 March 2023`** |**`3.`**|**`COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`**||| |---|---|---|---| ||||`Unrestricted`| ||||`fund`| ||||`£`| ||**`INCOME AND ENDOWMENTS FROM`**||| ||`Donations and legacies`||`45,733`| ||**`EXPENDITURE ON`**||| ||**`Charitable activities`**||| ||`Charitable`||`40,280`| ||**`NET INCOME`**||`5,453`| ||**`RECONCILIATION OF FUNDS`**||| ||`Total funds brought forward`||`35,679`| ||**`TOTAL FUNDS CARRIED FORWARD`**||`41,132`| |**`4.`**|**`TANGIBLE FIXED ASSETS`**||| ||||`Fixtures`| ||||`and`| ||||`fittings`| ||||`£`| ||**`COST`**||| ||`At 1 April 2022 and 31 March 2023`||**`26,153`**| ||**`DEPRECIATION`**||| ||`At 1 April 2022 and 31 March 2023`||**`26,153`**| ||**`NET BOOK VALUE`**||| ||`At 31 March 2023`||**`-`**| ||`At 31 March 2022`||`-`| |**`5.`**|**`DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**||| |||**`31.3.23`**|`31.3.22`| |||**`£`**|`£`| ||`Other debtors`|**`239`**|`1,538`| ``` continued... ``` ``` Page 9 ``` ``` Heatherside Community Association ``` ## **`Notes to the Financial Statements - continued for the Year Ended 31 March 2023`** ## **`6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`** |**`6.`**|**`CREDITORS: AMOUNTS FALLING DUE WITHIN`**|**`ONE YEAR`**||| |---|---|---|---|---| ||||**`31.3.23`**|`31.3.22`| ||||**`£`**|`£`| ||`Other creditors`||**`2,475`**|`1,186`| |**`7.`**|**`MOVEMENT IN FUNDS`**|||| ||||`Net`|| ||||`movement`|`At`| |||`At 1.4.22`|`in funds`|`31.3.23`| |||`£`|`£`|`£`| ||**`Unrestricted funds`**|||| ||`General fund`|**`41,132`**|**`(7,233)`**|**`33,899`**| ||**`TOTAL FUNDS`**|**`41,132`**|**`(7,233)`**|**`33,899`**| ``` Net movement in funds, included in the above are as follows: ``` ||`Incoming`|`Resources`|`Movement`| |---|---|---|---| ||`resources`|`expended`|`in funds`| ||`£`|`£`|`£`| |**`Unrestricted funds`**|||| |`General fund`|**`50,182`**|**`(57,415)`**|**`(7,233)`**| |**`TOTAL FUNDS`**|**`50,182`**|**`(57,415)`**|**`(7,233)`**| ## **`Comparatives for 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`| |`Comparative 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`| ``` continued... ``` ``` Page 10 ``` ``` Heatherside Community Association ``` ## **`Notes to the Financial Statements - continued for the Year Ended 31 March 2023`** ## **`7. MOVEMENT IN FUNDS - continued`** ``` A current year 12 months and prior year 12 months combined position is as follows: ``` |||`Net`|| |---|---|---|---| |||`movement`|`At`| ||`At 1.4.21`|`in funds`|`31.3.23`| ||`£`|`£`|`£`| |**`Unrestricted funds`**|||| |`General fund`|`35,679`|`(1,780)`|`33,899`| |**`TOTAL FUNDS`**|`35,679`|`(1,780)`|`33,899`| ``` A currentyear12monthsandprioryear12monthscombinednetmovementinfunds,includedin the above are as follows: ``` ||`Incoming`|`Resources`|`Movement`| |---|---|---|---| ||`resources`|`expended`|`in funds`| ||`£`|`£`|`£`| |**`Unrestricted funds`**|||| |`General fund`|`95,915`|`(97,695)`|`(1,780)`| |**`TOTAL FUNDS`**|`95,915`|`(97,695)`|`(1,780)`| ## **`8. RELATED PARTY DISCLOSURES`** ``` There were no related party transactions for the year ended 31 March 2023. ``` ``` Page 11 ``` ``` Heatherside Community Association ``` ## **`Detailed Statement of Financial Activities for the Year Ended 31 March 2023`** |**`Detailed Statement of Financial Activities`**
**`for the Year Ended 31 March 2023`**||| |---|---|---| ||`31.3.23`|`31.3.22`| ||`£`|`£`| |**`INCOME AND ENDOWMENTS`**||| |**`Donations and legacies`**||| |`Hall bookings`|**`49,564`**|`39,072`| |`Other income`|**`618`**|`562`| |`Government grants`|**`-`**|`6,099`| ||**`50,182`**|`45,733`| |**`Total incoming resources`**|**`50,182`**|`45,733`| |**`EXPENDITURE`**||| |**`Charitable activities`**||| |`Wages`|**`31,503`**|`21,953`| |`Insurance`|**`4,859`**|`4,226`| |`Light and heat`|**`7,452`**|`7,993`| |`Telephone`|**`876`**|`901`| |`Postage and stationery`|**`1,315`**|`350`| |`Sundries`|**`195`**|`234`| |`Cleaning`|**`564`**|`388`| |`Repairs and maintenance`|**`7,973`**|`2,004`| |`Performing Rights Society fees`|**`1,578`**|`1,271`| |`Depreciation of tangible fixed assets`|**`-`**|`60`| ||**`56,315`**|`39,380`| |**`Support costs`**||| |**`Governance costs`**||| |`Independent examiner's fees`|**`1,100`**|`900`| |`Total resources expended`|**`57,415`**|`40,280`| |**`Net (expenditure)/income`**|**`(7,233)`**|`5,453`| ``` This page does not form part of the statutory financial statements ``` ``` Page 12 ```