EAST DONYLAND COMMUNITY ASSOCIATION Charity number 277146
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st MARCH 2021
EAST DONYLAND COMMUNITY ASSOCIATION - ROWHEDGE - COLCHESTER CONTENTS FOR THE YEAR ENDED 31 MARCH 2021
| Page | |
|---|---|
| Legal and Administrative Information | 1 |
| Independent Examination report | 2 |
| Statement of Financial Activities | 3 |
| Balance Sheet | 4 |
| Notes forming part of the financial statements | 5 - 7 |
EAST DONYLAND COMMUNITY ASSOCIATION - ROWHEDGE - COLCHESTER LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 MARCH 2021
| Trustees: | Susannah Purtell - Chairman |
|---|---|
| John Andrews - Treasurer | |
| John Heddle | |
| Frank Ward | |
| Michael Holland | |
| Barbara Sanderson | |
| David Russell | |
| Lorraine Baker | |
| Margaret Rousseau | |
| Nick Baker | |
| David Evans | |
| Secretary: | Trevor Winnicki |
| Registered charity number: | 277146 |
| Premises: | Rectory Road |
| Rowhedge | |
| Colchester | |
| CO5 7HX | |
| Independent Examiner: | Community360 |
| Winsley's House | |
| High Street | |
| Colchester | |
| Essex, CO1 1UG | |
| Bankers: | Barclays Bank |
| High Street | |
| Colchester | |
| Essex |
1
EAST DONYLAND COMMUNITY ASSOCIATION
INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2021
I report on the accounts of East Donyland Community Association for the year ended 31 March 2021 which are set out on pages 3 to 7.
Respective responsibilities of trustees and examiner
The Charity’s Trustees are responsible for the preparation of the accounts. The Charity’s Trustees consider that an audit is not required for this year (under section 144 (2) of the Charities Act 2011 (The Act) but that an independent examination is needed. It is my responsibility to:
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Examine the accounts under section 145 of the Charities Act,
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To follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the Charities Act, and
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To state whether particular matters have come to my attention.
Basis of independent examiner’s Statement
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. 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 considerations of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner’s statement
In the course of my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:
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the accounting records were not kept in accordance with section 130 of the Charities Act; or
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the accounts did not accord with the accounting records; or
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the accounts did not comply with the applicable requirements concerning the form and content of the 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.
I have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Shelley-Marie Rudling FMAAT AATQB for and on behalf of: Community360
Winsley’s House, High Street, Colchester, Essex Date 28/01/2022
2
EAST DONYLAND COMMUNITY ASSOCIATION - ROWHEDGE - COLCHESTER STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021
Draft as at 26th January 2022
| Note Incoming resources from generated funds Investment income 2 Incoming resources from charitable activities Total incoming resources Resources expended Charitable activities 4 Total resources expended Net incoming resources before transfers Transfers between funds Net income for the year Total funds brought forward at 1 April 2020 Total funds carried forward at 31 March 2021 3 |
Unrestricted Total £ 20 66,853 33,827 33,827 76,300 109,326 66,833 180,218 33,026 70,892 |
Restricted Total £ - 66,300 - - (76,300) (10,000) 66,300 66,300 10,000 - |
2021 2020 Total Total £ £ 20 23 133,153 53,452 33,827 40,494 33,827 40,494 - - 99,326 12,958 53,429 80,892 133,133 99,326 80,892 180,218 12,958 67,934 |
|---|---|---|---|
Notes on pages 5 - 7 form part of these financial statements
3
EAST DONYLAND COMMUNITY ASSOCIATION - ROWHEDGE - COLCHESTER BALANCE SHEET AS AT 31 MARCH 2021
| 2021 | 2020 | ||
|---|---|---|---|
| Notes | £ | £ | |
| Fixed assets | |||
| Tangible assets | 8 | 144,354 | 66,634 |
| Current assets | |||
| Debtors | 5 | 3,288 | 4,088 |
| Cash at bank and in hand | 32,745 | 29,498 | |
| 36,034 | 33,586 | ||
| Creditors: amounts falling | 6 | (169) | (19,328) |
| due within one year | |||
| Net current assets/(liabilities) | 35,865 | 14,259 | |
| Total assets less current liabilities | 180,218 | 80,892 | |
| Funds of the charity | |||
| Unrestricted funds: | 9 | 180,218 | 70,892 |
| Restricted funds | 9 | - | 10,000 |
| Total Funds | 180,218 | 80,892 |
The trustees declare that they have approved the accounts above:
| Susannah Purtell | Date | 28/01/2022 |
|---|---|---|
| John Andrews | Date | 28/01/2022 |
4
EAST DONYLAND COMMUNITY ASSOCIATION - ROWHEDGE - COLCHESTER NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
1. Accounting policies
1.1 Basis of preparation
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement on Recommended Practise 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)- (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
1.2 Cash Flow
The financial statements do not include a cash flow statement because the charity, as a small reporting entity, is exempt from the requirement to prepare such a statement under Financial Reporting Standard 1 "Cash flow statements".
1.3 Incoming Resources
Income from donations and grants, including capital grants, is included in incoming resources when these are receivable.
When donors specify that donations and grants, including capital grants are for a particular restricted purpose, this income is included in incoming resources of restricted funds when receivable.
1.4 Resources expended and recognition of liabilities
All expenditure is incurred on an accruals basis. The majority of costs are directly attributable to the specific charitable activities.
Liabilities are recognised on the accruals basis in accordance with normal accounting principles.
1.5 Fund Accounting
Funds held by the Charity are either:
Unrestricted general funds - these are funds which can be used in accordance with the charitable objects at the discretion of the Trustees.
Designated funds - these are funds set aside by the trustees out of unrestricted funds for specific future purposes or projects.
Restricted funds - these are funds that can only be used for particular restricted purposes within the objects of the charity.
1.6 Taxation status
The company is a registered charity and is not subject to corporation tax on its charitable activities.
2. Investment income
| Investment income Interest receivable |
Total Total 2021 2020 £ £ 20 23 20 23 |
|---|---|
5
EAST DONYLAND COMMUNITY ASSOCIATION - ROWHEDGE - COLCHESTER NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
| 3. Incoming resources from charitable activities Donations Grants Activities for generating funds Events Sundries A total of £10,000 (2019:£0) is restricted income 4. Charitable activities Staff costs (includes agency fees) Insurance Repairs & equipment Activities Cleaning Rent Rates Sundries Equipment Light, heat & water Licenses Depreciation Printing, stationery and telephone Accountancy 5. Debtors Other debtor 6. Creditors: amounts falling due within one year Trade creditors 7. Staff Number of staff employed as at 31st March No employee earned over £60,000 during the year. |
Total 2021 £ - 66,300 11,854 51,429 3,550 |
Total 2020 £ - 13,000 39,789 260 380 |
|---|---|---|
| 133,133 | 53,429 | |
| Total 2021 £ 9,909 1,201 1,731 - 12,951 - 567 270 - 3,256 - 2,347 1,313 282 |
Total 2020 £ 9,614 1,504 3,413 - 16,208 - 917 508 - 4,662 624 1,346 1,145 553 |
|
| 33,827 | 40,494 | |
| Total 2021 £ 3,288 , |
Total 2020 £ 4,088 , |
|
| 3,288 | 4,088 | |
| Total 2021 £ 169 |
Total 2020 £ 19,328 |
|
| 169 | 19,328 | |
| 2021 | 2020 | |
| 1 | 2 | |
6
EAST DONYLAND COMMUNITY ASSOCIATION - ROWHEDGE - COLCHESTER NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
| 8. Fixed Assets Cost as at 31st March 2020 Additions Cost as at 31st March 2021 Depreciation as at 31st March 2020 Depreciation for year Depreciation as at 31st March 2021 Net book value as at 31st March 2021 Net book value as at 31st March 2020 9. Funds Opening Balance £ Unrestricted Funds 70,892 Restricted Funds Lottery Community Fund 10,000 Building funds Total 80,892 |
8. Fixed Assets Cost as at 31st March 2020 Additions Cost as at 31st March 2021 Depreciation as at 31st March 2020 Depreciation for year Depreciation as at 31st March 2021 Net book value as at 31st March 2021 Net book value as at 31st March 2020 9. Funds Opening Balance £ Unrestricted Funds 70,892 Restricted Funds Lottery Community Fund 10,000 Building funds Total 80,892 |
Income £ 66,853 - 66,300 |
Buildings £ 88,163 80,067 |
Fixtures & Fittings £ 24,408 - |
Total £ 112,571 - |
|---|---|---|---|---|---|
| 168,230 | 24,408 | 112,571 | |||
| 26,111 2,103 |
19,826 244 |
45,937 2,347 |
|||
| 28,214 | 20,070 | 48,284 | |||
| 140,016 | 4,338 | 144,354 | |||
| 62,052 | 4,582 | 66,634 | |||
| Expenditure £ (33,827) - |
Transfers £ 76,300 (10,000) (66,300) |
Closing Balance £ 180,218 - |
|||
| 80,892 | 133,153 | (33,827) | 180,218 |
10. Related parties
There were no related parties within the year.
11. Going concern
The charity is operating on a going concern basis.
7
| Trustee name | Office (if any) | Dates acted if not for whole year |
Name of person (or body) entitled to appoint trustee (if any) |
|---|---|---|---|
| Susannah Purtell | Chairman | ||
| John Andrews | Treasurer | ||
| Frank Ward | |||
| Nicolas Baker | |||
| Barbara Sanderson | |||
| Loraine Baker | |||
| MargaretRousseau | |||
| David Evans | |||
| David Russell | |||
| John Heddle | |||
| Michael Holland |