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2023-03-31-accounts

THE WESTERN COMMUNITh CENTRE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

THE WESTERN COMMUNITY CENTRE

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

CONTENTS

Section Page
Trustees and advisers 3
Trustees annual report 4
Independent Examiner’s report 5
Statement of financial activities 6
Balance sheet 7
Notes to the financial statements 8 - 10

THE WESTERN COMMUNITY CENTRE

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

TRUSTEES AND ADVISERS

PRINCIPAL ADDRESS

Western Community Centre Somerset Road Swindon SN2 1NF

TRUSTEES

Mr G Hambidge Mrs C Hambidge Mrs S Grey Mrs J Walker

ACCOUNTANTS

Partridge Accountancy Services Ltd 26 Yells Way Fairford Gloucestershire GL7 4GD

THE WESTERN COMMUNITY CENTRE

TRUSTEES ANNUAL REPORT

FOR THE YEAR ENDED 31 MARCH 2023

STRUCTURE GOVERNANCE AND MANAGEMENT

STATUS

Unincorporated association formed in September 1983 and registered as a charity from that date. The association is governed by its Constitution of 22 November 1984.

REGISTERED CHARITY NUMBER

275749

TRUSTEE APPOINTMENT

Trustees are G Hambidge, C Hambidge, S Grey & J Walker Glinn Hambidge appointed chairperson 30/3/2018

Elections are held at the AGM and all positions are elected at this point.

OBJECTIVES AND ACTIVITIES

OBJECTIVE

The objective of the association is to provide a Community Centre

ACTIVITIES

Having regard to the Charity Commission's guidance on the provision of public benefit, the association made available the community centre for the benefit of the local community and clubs and associations in the Borough of Swindon.

FINANCIAL REVIEW

RESERVES

The association retains surpluses earned in previous years in order to apply the funds to ensure that the association can continue to achieve the objective of the association. Details of the income and expenditure are set out in the accounts.

For and on behalf of the trustees

G Hambidge Trustee

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES

THE WESTERN COMMUNITY CENTRE

FOR THE YEAR ENDED 31 MARCH 2023

I report to the trustees on my examination of the accounts of The Western Community Centre (“the charity”) for the year ended 31 March 2023.

I confirm that I have examined the accounts, bank statements, and other documents provided to me by the trustees.

I can confirm that I am satisfied that the accounts and financial statements correctly reflect the financial position of the charity for the year 2022/23.

Carla Santos Independent Examiner Date: ...................................

Partridge Accountancy Services Ltd 26 Yells Way Fairford Gloucestershire GL7 4GD

THE WESTERN COMMUNITY CENTRE

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 MARCH 2023

Note
INCOMING RESPOURCES
Interest income
Income from Charitable activities
2
EXPENDITURE
Charitable expenditure
3
Governance costs
4
Net incoming / (outgoing) resources
Funds brought forward
Funds carried forward
Unrestricted
Funds
Total
31/03/2023
£
£
8
8
26,432
26,432
26,440
26,440
(26,018)
(26,018)
(7,274)
(7,274)
(33,292)
(33,292)
(6,852)
(6,852)
11,299
11,299
4,447
4,447
31/03/2022
£
-
29,614
29,614
(22,345)
(10,441)
(32,786)
(3,172)
14,470
11,299

BALANCE SHEET

FOR THE YEAR ENDED 31 MARCH 2023

Note
FIXED ASSETS
5
CURRENT ASSETS
Cash at bank and in hand
6
CURRENT LIABILITIES
Creditors <1 year
7
Net assets
FUNDS OF THE CHARITY
Unrestricted Funds
Unrestricted
Funds
Total
31/03/2023
£
£
-
-
6,667
6,667
(2,220)
(2,220)
4,447
4,447
4,447
4,447
31/03/2022
£
853
12,066
(1,620)
11,299
11,299

For the year ending 31 March 2023 the charity was entitled to exemption from audit under section 144 of the Charities Act 2011.

The trustees acknowledge their responsibility for ensuring that the charity keeps proper accounting records and for preparing financial statements which give a true and fair view.

These financial statements were approved by the trustees on and signed on their behalf by:

G Hambridge Trustee

THE WESTERN COMMUNITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

1) Accounting policies

Basis of preparation

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling, which is the functional currency of the entity and rounded to the nearest £.

Incoming resources

Incoming resources are recognised in the financial statements when the charity becomes entitled to the resources and the monetary value can be measured with sufficient reliability.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided in order to write off each asset over its estimated useful life of 4 years.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the Trustees.

THE WESTERN COMMUNITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

2) Income from charitable activities
Hiring of community centre to:
Camera Club
Kim Fitness
Little Kickers
Mums That Move
Parky's Singers
Phonics
Reading Fairies
Slimming World
Songbirds
Spiritualists
Tiacho
Other
Government grants received
3) Charitable expenditure
Catering and Entertainment
Cleaning, gardening and materials
Insurance
Light and Heat
Repairs and Maintenance
Water charges
31/03/2023
31/03/2022
£
£
3,696
760
-
1,160
1,045
-
4,396
390
1,070
-
1,157
334
283
1,279
1,587
3,542
3,342
240
1,001
671
1,413
1,052
7,442
12,186
26,432
21,614
-
8,000
26,432
29,614
31/03/2023
31/03/2022
£
£
518
1,025
14,438
10,639
642
528
4,916
2,953
4,306
6,599
1,198
601
26,018
22,345

THE WESTERN COMMUNITY CENTRE

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

3) Governance costs
Telephone
Travel expenses
Postage, Printing and Stationery
Accountancy
Computer costs
Depreciation
Other costs
4) Fixed Assets
Cost
Accumulated depreciation brought forward
Depreciation
Accumulated depreciation carried forward
Net book Value
5) Cash
HSBC current account
HSBC Money Manager Account
Cash float
6) Creditors
Accountancy accrual
31/03/2023
31/03/2022
£
£
1,095
1,406
-
46
846
157
600
600
205
2,620
853
3,401
3,676
2,211
7,274
10,441
31/03/2023
31/03/2022
£
£
13,602
13,602
12,750
9,349
853
3,401
13,602
12,750
-
853
31/03/2023
31/03/2022
£
£
4,266
9,973
1,990
1,682
411
411
6,667
12,066
31/03/2023
31/03/2022
£
£
2,220
1,620