# **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: - Examine the accounts under section 145 of the Charities Act, - 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 - 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: - the accounting records were not kept in accordance with section 130 of the Charities Act; or - the accounts did not accord with the accounting records; or - 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|||| ## ##