## Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 January 2021
for
Aldingbourne Community Sports Centre
Aldingbourne Community Sports Centre
Contents of the Financial Statements for the Year Ended 31 January 2021
||Page|
|---|---|
|Charity Information|1|
|Report of the Trustees|2|
|Statement of Financial Activities|5|
|Balance Sheet|6|
|Notes to the Financial Statements|7|
|Independent Examiner’s Report|12|
Aldingbourne Community Sports Centre
Charity Information for the Year Ended 31 January 2021
|**TRUSTEES:**
|Jonathan Leahy, Elected, Chairman|
|---|---|
||Alan Smallman, Elected, Secretary|
|**REGISTERED ADDRESS:**|1 Orchard Gardens|
||Woodgate|
||Chichester|
||PO20 3QW|
|**REGISTERED CHARITY**||
|**NUMBER:**|276055|
|**INDEPENDENT EXAMINER:**|Rachel Hall|
||R S Hall and Co|
||27 Belle Meade Close|
||Woodgate|
||West Sussex|
||PO20 3YD|
1
Aldingbourne Community Sports Centre Report of the Trustees for the Year Ended 31 January 2021
The trustees present their report with the financial statements of the charity for the year ended 31 January 2021.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The Aldingbourne Community Sports Centre is a registered charity number 276055, and is constituted by a Scheme sealed by the Charities Commission on 28[th] May 1997. The scheme provides that the charity is managed by a Committee of Management (The Committee) which, when complete, consists of five elected member, and on representative member appointed by each organisation denoted within the Scheme. The Scheme includes regulations regarding the appointment of members, co-opted members and filling of casual vacancies.
## **Risk management**
The trustees have a duty to identify and review risks to which the charity is exposed, and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
## **OBJECTS AND PRINCIPAL ACTIVITIES**
The object of the charity is the provision and maintenance of a recreation ground and community centre for the benefit of the inhabitants of the Parish of Aldingbourne and the surrounding neighbourhood (the area of benefit) with the object of improving the conditions of the life of those inhabitants.
The charity aims to provide affordable facilities to the inhabitants of the area of benefit, including voluntary organisations and others serving the community for the purpose of recreation and other leisure time occupation.
In setting objectives and planning activities, the Committee has given careful consideration to the Charity Commission’s general guidance on public benefit, and the charity has provided continued availability of the facilities for public benefit. The Committee undertakes projects and activities that are in line with the charity’s objectives and aims.
## **ACTIVITIES AND FINANCIAL REVIEW**
The financial position of the charity is set out within the financial statements attached to this report.
For our financial year ending January 2021, which is when the pandemic affected us, the charity has received total income during the year, including grants of £26,879. The main source of income has been derived from letting the centre’s facilities and grounds, along with covid support grants from Arun District Council. Total resources expended amounted to £25,122. The majority of the expenses have been in the upkeep and maintenance of the Community Centre and grounds. The charity has unrestricted funds of £88,317, of which £18,335 comprises cash at bank and in hand.
The Committee has determined that an amount of £10,000 should be maintained as a bank reserve to be available to meet any unanticipated expenditure.
The results for the year are disappointing but not unexpected given the covid pandemic.
In general, a number of tasks were completed throughout the previous year July 2019 to March 2021:
- Installation of new fire doors and courtyard gates.
- Installation of Internal CCTV cameras.
- Completion of car park lining.
- Negotiation of rent increases for all user groups.
- A successful ticket only music event.
2
## Aldingbourne Community Sports Centre Report of the Trustees for the Year Ended 31 January 2021
From March 2020 to June 2020 the following actions were taken and support received in relation to the pandemic:
- Appointment of new cleaning contractor.
- Appointment of new book keeper and bookings clerk (combined role)
- COVID secure environment.
- Grant of £10,000 from Arun District Council.
As agreed with the Parish Council last year, the Trustees completed the constitution and registration for the new Charitable Incorporated Organisation (CIO) with the formal transfer to be agreed at this 2021 AGM.
## **TRUSTEES**
The members who served the charity during the financial period were as follows:
## **Elected Members**
Jonathan Leahy, Elected, Chairman Alan Smallman, Elected, Secretary Heidi Luther, Elected, Treasurer Simon Kennedy, Elected, Vice Chairman Michael Warden, Elected
## **Representative Members**
Ron Flitter, Aldingbourne Parish Council Rob Driver, Bognor Regis Model Car Club Sara Waller, Hopscotch Preschool
## **TRUSTEES RESPONSIBILITIES**
The trustees are responsible for preparing the Trustees Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards. The accounts have been prepared according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities).
The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the Scheme, requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity, and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
- Select suitable accounting policies and apply them consistently;
- Observe the methods and principles of the Charities SORP;
- Make judgements and estimates that are reasonable and prudent
- State whether applicable accounting standards have been followed, subject to any departures disclosed and explained in the financial statements; and;
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
3
Aldingbourne Community Sports Centre
Report of the Trustees for the Year Ended 31 January 2021
The Committee Members are responsible for keeping accounting records which disclose with reasonable accuracy the financial position of the charity and enable them to ascertain to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008, and the provisions of the Scheme. They are also responsible for safeguarding the assets of the charity, and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **RESERVES POLICY**
The trustees seek to retain sufficient general reserves that are deemed necessary to fund the on-going day-to-day operations of the charity. All monies received for designated or restricted purposes are shown in separate funds in the accounts.
## **SIGNED ON BEHALF OF THE COMMITTEE:**
.................................................................... J Leahy (Chairman) Approved by the Committee on .............................................
4
Aldingbourne Community Sports Centre
## Statement Of Financial Activities
## For the Year Ended 31 January 2021
|Note
2
Charitable Activities
3
Other trading activities
4
Investment income
Other receipts
**Total**
Charitable activities
5
Support costs
6
Other costs
7
**Total**
**_Net income / (expenditure)_**
Transfers between funds
**_Net movement in funds_**
**Total funds brought forward**
**_Total funds carried forward_**
12
Raising funds
**Resources expended**
**Income and endowments from**
Donations and legacies
**Income**|**Total**
**Total**
**Year Ended**
**Year Ended**
**31 January 2021**
**31 January 2020**
**£**
**£**
**£**
**£**
10,800
-
10,800
5,535
15,112
-
15,112
37,482
960
-
960
3,870
7
-
7
27
-
-
-
-
**Unrestricted**
**funds**
**Restricted**
**funds**|
|---|---|
||26,879 - 26,879
46,914|
||-
-
-
-
5,295
-
5,295
6,373
21,199
-
21,199
50,387
960
-
960
960|
||27,454
-
27,454
57,720|
||(575)
-
(575)
(10,806)
-
-
-
-|
||(575)
-
(575)
(10,806)
86,560
-
86,560
97,366|
||**85,985**
**-**
**85,985**
**86,560**|
5
## Aldingbourne Community Sports Centre
|Notes
**FIXED ASSETS**
Tangible assets
8
**CURRENT ASSETS**
Debtors
9
Cash at bank and in hand
Deposit account
Savings account
**CREDITORS**
Amounts falling due within one year
10
**NET CURRENT ASSETS/(LIABILITIES)**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**RESERVES**
Restricted funds
12
General Unrestricted Fund
12|Balance Sheet
31 January 2021
31.1.21
£
2,145
11,327
1
7,007
20,480
7,306|£
72,811
13,174
85,985
-
85,985
85,985|31.1.20
£
4,372
1,884
1,500
10,000
17,756
7,796|£
76,600
9,960|
|---|---|---|---|---|
||||||
|||||86,560|
|||||-
86,560|
|||||86,560|
The financial statements were approved by the Trustees on ............................................. and were signed on its behalf by:
....................................................................
Trustee
.................................................................... Trustee
6
Aldingbourne Community Sports Centre
Notes to the Financial Statements for the Year Ended 31 January 2021
## 1. **ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements have been prepared under the historical cost convention, and include the results of the charity's operations, all of which are continuing.
The financial statements have been prepared in accordance with the Statement of Recommended Practice for Charities SORP (FRS102), and The Charities Act 2011.
## **Income**
Voluntary income, donations, legacies and games machines are accounted for as they are received.
Income from charitable activities is shown gross, with associated costs included in direct charitable expenditure, and is accounted for on an accruals basis.
Grants and donations are only included in the Statement Of Financial Activities when the charity has unconditional entitlement to the resources.
Investment income (bank interest) is included in the accounts when receivable.
No permanent endowments or material legacies were received in the year.
The Centre is a registered charity and is exempt from taxation.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Leasehold property – 2% straight line Fixtures and fittings – 20% on reducing balance Pathway and car park improvements – 33% straight line Changing room improvements – 33% straight line
## **Governance costs**
Governance costs include the cost of the preparation and independent examination of the statutory accounts, together with associated accountancy and bookkeeping services, all of which are allocated to unrestricted general funds.
## **Other resources expended**
Other resources expended include expenditure on management and administration of the charity, not directly related to charitable activities or fundraising ventures.
## **Remuneration and payments to Trustees**
Neither the Trustees nor any person connected with them received any remuneration from the charity or any related entity, either in the current or prior year.
7
## Aldingbourne Community Sports Centre
## Notes to the Financial Statements
## for the Year Ended 31 January 2021
## 2. **INCOME FROM CHARITABLE ACTIVITIES**
|2.
**INCOME FROM CHARITABLE ACTIVITIES**|||||
|---|---|---|---|---|
|Donations
Grants
3.
**INCOME FROM CHARITABLE ACTIVITIES**
Hiring and registration fees
Snooker tables
4.
**OTHER TRADING ACTIVITIES**
Contributions for cleaning, water and electric
5.
**CHARITABLE ACTIVITIES**
Repairs, renewals and maintenance
Ground maintenance|**£**
-
10,800
10,800
**£**
14,932
180
15,112
**£**
960
960
**£**
1,734
3,561
5,295
**Unrestricted**
**funds**
**Unrestricted**
**funds**
**Unrestricted**
**funds**
**Unrestricted**
**funds**|**£**
-
-
-
**£**
-
-
-
**£**
-
-
**£**
-
-
-
**Restricted**
**funds**
**Restricted**
**funds**
**Restricted**
**funds**
**Restricted**
**funds**|**Total**
**31 January 2021**
**£**
-
10,800
10,800
**Total**
**31 January 2021**
**£**
14,932
180
15,112
**Total**
**31 January 2021**
**£**
960
960
**Total**
**31 January 2021**
**£**
1,734
3,561
5,295|**Total**
**31 January 2020**
**£**
-
-|
|||||-|
|||||**Total**
**31 January 2020**
**£**
36,940
542|
|||||37,482|
|||||**Total**
**31 January 2020**
**£**
3,870|
|||||3,870|
|||||**Total**
**31 January 2020**
**£**
2,059
4,314|
|||||6,373|
8
Aldingbourne Community Sports Centre
## Notes to the Financial Statements - continued for the Year Ended 31 January 2021
## 6. **SUPPORT COSTS**
|**_Employee costs_**
Wages and contract cleaners
**_Premises expenses_**
Water rates
General rates
Light heat and power
Cleaning and refuse collection
Security costs
Insurance
**_Administrative overheads_**
Printing, postage and stationery
Telephone and internet
Hire of equipment
Licenses and subscriptions
Advertising
**_Professional fees_**
Bookkeeping
Other legal and professional costs
**_Financial costs_**
Bank charges
Bad debts
Depreciation
**Total support costs**
7.
**OTHER COSTS**
Independent Examiner's fees
**Total other costs**|**Unrestricted funds**
£
2,918
(927)
-
5,055
1,236
123
5,362
-
1,203
-
1,413
-
1,027
-
-
-
3,789
21,199
**Unrestricted funds**
£
960
960|**Restricted**
**funds**
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
**Restricted**
**funds**
£
-
-|**31 January 2021**
**31 January 2020**
£
£
2,918
9,409
(927)
6,787
-
1,159
5,055
9,004
1,236
6,171
123
831
5,362
5,250
-
457
1,203
1,053
-
-
1,413
1,389
-
-
1,027
4,583
-
-
-
-
-
-
3,789
3,789
21,199
49,882
**31 January 2021**
**31 January 2020**
£
£
960
960
960
960|
|---|---|---|---|
9
## Aldingbourne Community Sports Centre
## Notes to the Financial Statements - continued for the Year Ended 31 January 2021
|8. **FIXED ASSETS**
**COST**
At 1 February 2020
Additions
Disposal
At 31 January 2021
**DEPRECIATION**
At 1 February 2020
Charge for the year
At 31 January 2021
**NET BOOK VALUE**
At 31 January 2021
At 31 January 2020
9.
**DEBTORS**
Trade debtors
Payments in advance
Prepayments
10. **CREDITORS**
Trade creditors
Other creditors
Accruals|**CHANGING ROOM**
**REDEVLOPMENT**
**PATHWAY & CAR PARK**
**LEASEHOLD**
**2011**
**IMPROVEMENTS**
**PROPERTY**
£
27,889
92,584
113,791
-
-
-
-
-
-
27,889
92,584
113,791
27,889
92,584
43,244
-
-
2,276
27,889
92,584
45,520
-
-
68,271
-
-
70,547
**31 January 2021**
**31 January 2020**
£
£
585
1,030
-
-
1,560
3,341
2,145
4,371
**31 January 2021**
**31 January 2020**
£
£
2,279
5,576
4,067
1,260
960
960
7,306
7,796|**FIXTURES**
**& FITTINGS**
£
77,295
-
-
77,295
71,242
1,513
72,755
4,540
6,053||**TOTAL**
£
311,559
-
-|
|---|---|---|---|---|
|||||311,559|
|||||234,959
3,789
-
|
|||||238,748|
|||||72,811|
|||||76,600|
||||||
10
Aldingbourne Community Sports Centre
Notes to the Financial Statements - continued for the Year Ended 31 January 2021
## 11. **ANALYSIS OF ASSETS AND LIABILITIES REPRESENTING EACH TYPE OF FUND**
|**Unrestricted**
**Funds**
**Restricted**
**Funds**
£
£
Fixed assets
72,811
-
Debtors
2,145
-
Cash
18,335
-
Creditors
(7,306)
-
Total
85,985
-
12.
**MOVEMENT IN FUNDS**
**Opening funds**
**Income**
**Expenditure**
£
£
**_Unrestricted and designated funds_**
Unrestricted revenue funds
86,560
26,879
(27,454)|**Total funds**
£
72,811
2,145
18,335
(7,306)
85,985
**Closing funds**
£
85,985|
|---|---|
Unrestricted funds are held to meet the objectives of the charity, and to provides reserves for future activities, and, subject to charity legislation, are free from all restrictions on use.
11
Aldingbourne Community Sports Centre
## Independent Examiner’s Report to the Trustees of Aldingbourne Community Sports Centre For the Year Ended 31 January 2021
I report on the accounts of the charity for the Year Ended 31 January 2021, which are set out on pages 4 to 11.
## **Respective responsibilities of trustees and examiner**
The charity's trustee is responsible for the preparation of the accounts. The charity’s trustee considers that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to an audit under company law and is eligible for independent examination, It is my responsibility to:
- examine the accounts under section 145 of the 2011 Act,
- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145
- (5)(b) of the 2011 Act, and
- to state whether particular matters have come to my attention.
## **Basis of independent examiner’s statement**
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention
1. which gives me reasonable cause to believe that in, any material respect, the requirements:
- to keep accounting records in accordance with section 130 of the 2011 Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of
have not been met ; or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Rachel Hall R S Hall and Co 27 Belle Meade Close Woodgate Chichester West Sussex PO20 3YD
Date: 18 August 2021
12