## ## ## ## EAST DONYLAND COMMUNITY ASSOCIATION Charity number 277146 FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st MARCH 2023 COMMUNITY EAST DONYLAND COMMUNITY ASSOCIATION - ROWHEDGE- COLCHESTER CONTENTS FOR THE YEAR ENDED 31 MARCH 2023 Page Legal and Administrative Infom)ation Independent Examination report Statement of Financial Activities Balance Sheet Notes forming part of the financial statements EAST DONYLAND COMMUNITY ASSOCIATION - ROWHEDGE- COLCHESTER LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 MARCH 2023 Trustees: Susannah Purtell- Chairman John Andrews - Treasurer John Heddlè Frank Ward Michael Holland Barbara Sanderson David Russell Lorraine Baker Margaret Rousseau Ni¢k Baker David Evans Secretary: Trevor Winni¢ki Registered charity number: 277146 Premises: Rowhedge Village Hall Redory Road Rowhedge Colchester C05 7HX Indopendent Examiner: Community360 Winsley's House High Street Colchester Essex, C01 1UG Bankers: Bafclays Bank High Street Colchester Essex EAST DONYLAND COMMUNITY ASSOCIATION INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2023 I report on the accounts of East Donyland Community Association for the year ended 31 March 2023 which are set out on pages 3 to 7. Respective responsibilities of trustses 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 examin•r's Statsment 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 wrth 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 •xaminerfs 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 fairf 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 3110112024 EAST DONYLAND COMMUNITY ASSOCIATION - ROWHEDGE - COLCHESTER STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023 Unr•8trlcted Total 2023 Total 2022 Total Note Incoming re8our¢es from ggnerated funds Investment income Incoming resources from charitable activities Total incomlng rnsources 68 68 50,916 50,916 51,608 50,984 50.984 51,612 R¢sources expended Charitable activ￿lieS 63,176 63,176 43,425 Total resour¢os expended 63,176 63.176 43,425 Ngt intomlng resource¥ beforo transfors {12,1921 {12,1921 8,187 Transfers belw¢¢n fund8 Net Income for the year (12,1921 (12,1921 8,187 Total funds brought forward at 1 Aprll 2022 188,405 188,405 180,218 Total fundg tarrled forward at 31 March 2023 176,213 176,213 188.405 Notes on pages 5 - 7 fom part of these financial slalements EAST DONYLAND COMMUNITY ASSOCIATION - ROWHEDGE - COLCHESTER BALANCE SHEET AS AT 31 MARCH 2023 2023 2022 Notss Fixod assets Tangible assets 139,660 142,007 Current assgts Debtors Cash at bank and in hand 7,158 31,165 38,323 6,110 41,778 47,889 Ciedltovs: amounts falling due withln one year {1,770} 11,490) Net cufrnnt assotsllllabllltlos) 36,553 46.399 Total a88ets19ss ¢urreni Ilabllltle8 176,213 188.405 Funds of the charity Unrestrt¢ted funds.. Totsl Funds 176.213 176,213 188,405 188.405 The trustees declare that they have approved the accounts above.. Susannah Purtell S . IILrfÈtrL John Andrews Dato 1.1 EAST DONYLAND COMMUNITY ASSOCIATION - ROWHEDGE - COLCHESTER NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 l. Accounting policies 1.1 Ba81s of preparatlon The financial statements have been prepared in accordance wih Accounting and Reporting by Charilie5.' ststemenl on Recommended Practise applicable lo charities preparing their accovnts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102} (effective 1 January 20191~ (Charities SORP IFRS 10211, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 20Cfj. 1.2 Cash Flow The financial statements do not include a cash flow statement be¢ause 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 Re$ources Income from donations and grants, including capital grants, is inclLtded in incoming resources when these are receivable. When donors specify that donations and granls, including caprtal grants are for 2 particular restricted purpose, this income is included in incoming resources of reslrieted funds when receivable. 1.4 Resources expended and reeognltion of liabilitle$ All expenditure is incurred on an accfuals basis. The majority of costs a￿ directly attributable to the Specific charitable activities. Liabilities are recognised on the a¢cruals basis in accordance wrth nomial accounting principles. 1.5 Fund Aecounting Funds held by the Charity are either.. unre$tri￿ed general funds- these are funds which can be used in accordan￿ wth the charitable obiects at the discretion of the Trustees. Designated funds - these are funds sel aside by the Iruslees out of unreslricled fvnds for specific future purposes or projects. Restricted funds - these are fvnds that can only be used for particular restricted purposes within the objects of the charity. 1.6 Taxation status The company is a registered charity and is not subject to corporatron lax on its ¢harttable activities. 1.7 Going concern The trustees of the charity deem that there are Suff￿lent fvnds available lo continue operab'ng on a going concern basis for the forseeable future. 2. Invostment In¢ome Total 2023 Total 2022 Irsleresl receivable 23 23 68 EAST DONYLAND COMMUNITY ASSOCIATION - ROWHEDGE- COLCHESTER NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 3. Incomlng resources from charitablo activities Total 2023 Total 2022 Grants Activities for generatirsg funds Events Sundries 5,357 45,389 66,300 11,854 51.429 3,550 133.133 170 50,916 4. Charltable actlvltles Total 2023 Total 2022 Staff costs (includes agency fees) Insurance Repairs & equipment Cleaning Rates Sundries Light, heat & water Licenses Depreciation Printing, stationery and telephone Accountancy 10,858 2,025 17,488 17,422 1,714 1,097 8,359 485 2,347 1,131 250 63,176 9,909 1,201 1,731 12,951 567 270 3,256 2.347 1.313 282 S. Debtor8 Total 2023 Totsl 2022 Other debtor 7,158 7,158 3,288 3.288 6. Creditor5: amounts falllng duo within ono year Total 2023 Total 2022 Creditors & accruals 1,770 1,770 169 169 7. Staff 2023 2022 No. Number of slaff employed as at 31st March. No employee eamed over £60,000 during the year. EAST DONYLAND COMMUNITY ASSOCIATION - ROWHEDGE - COLCHESTER NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Flxturos & Fittings 8. Flxed As$•ts Bulldlngs Total Cosl as at 31st March 2022 Additions Cost as at 31st March 2023 168,230 24.408 192,638 168,230 24.408 192.638 Depreciation as al 31st March 2022 Depreciation for year Deproclatlon as al 31$1 March 2023 30.317 2,103 32.420 20,314 244 20,558 50,631 2,347 52,978 Nel book valuo as at 31st March 2023 135.810 3,850 139.660 Net book value as al 31st March 2022 137,913 4,094 142,007 9. Rolated parties There were no related parties within the year. EAST DONYLAND COMMUNITY ASSOCIATION Charity number 277146 FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st MARCH 2023 COMMUNITY EAST DONYLAND COMMUNITY ASSOCIATION - ROWHEDGE- COLCHESTER CONTENTS FOR THE YEAR ENDED 31 MARCH 2023 Page Legal and Administrative Infom)ation Independent Examination report Statement of Financial Activities Balance Sheet Notes forming part of the financial statements EAST DONYLAND COMMUNITY ASSOCIATION - ROWHEDGE- COLCHESTER LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 MARCH 2023 Trustees: Susannah Purtell- Chairman John Andrews - Treasurer John Heddlè Frank Ward Michael Holland Barbara Sanderson David Russell Lorraine Baker Margaret Rousseau Ni¢k Baker David Evans Secretary: Trevor Winni¢ki Registered charity number: 277146 Premises: Rowhedge Village Hall Redory Road Rowhedge Colchester C05 7HX Indopendent Examiner: Community360 Winsley's House High Street Colchester Essex, C01 1UG Bankers: Bafclays Bank High Street Colchester Essex EAST DONYLAND COMMUNITY ASSOCIATION INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2023 I report on the accounts of East Donyland Community Association for the year ended 31 March 2023 which are set out on pages 3 to 7. Respective responsibilities of trustses 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 examin•r's Statsment 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 wrth 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 •xaminerfs 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 fairf 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 3110112024 EAST DONYLAND COMMUNITY ASSOCIATION - ROWHEDGE - COLCHESTER STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023 Unr•8trlcted Total 2023 Total 2022 Total Note Incoming re8our¢es from ggnerated funds Investment income Incoming resources from charitable activities Total incomlng rnsources 68 68 50,916 50,916 51,608 50,984 50.984 51,612 R¢sources expended Charitable activ￿lieS 63,176 63,176 43,425 Total resour¢os expended 63,176 63.176 43,425 Ngt intomlng resource¥ beforo transfors {12,1921 {12,1921 8,187 Transfers belw¢¢n fund8 Net Income for the year (12,1921 (12,1921 8,187 Total funds brought forward at 1 Aprll 2022 188,405 188,405 180,218 Total fundg tarrled forward at 31 March 2023 176,213 176,213 188.405 Notes on pages 5 - 7 fom part of these financial slalements EAST DONYLAND COMMUNITY ASSOCIATION - ROWHEDGE - COLCHESTER BALANCE SHEET AS AT 31 MARCH 2023 2023 2022 Notss Fixod assets Tangible assets 139,660 142,007 Current assgts Debtors Cash at bank and in hand 7,158 31,165 38,323 6,110 41,778 47,889 Ciedltovs: amounts falling due withln one year {1,770} 11,490) Net cufrnnt assotsllllabllltlos) 36,553 46.399 Total a88ets19ss ¢urreni Ilabllltle8 176,213 188.405 Funds of the charity Unrestrt¢ted funds.. Totsl Funds 176.213 176,213 188,405 188.405 The trustees declare that they have approved the accounts above.. Susannah Purtell S . IILrfÈtrL John Andrews Dato 1.1 EAST DONYLAND COMMUNITY ASSOCIATION - ROWHEDGE - COLCHESTER NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 l. Accounting policies 1.1 Ba81s of preparatlon The financial statements have been prepared in accordance wih Accounting and Reporting by Charilie5.' ststemenl on Recommended Practise applicable lo charities preparing their accovnts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102} (effective 1 January 20191~ (Charities SORP IFRS 10211, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 20Cfj. 1.2 Cash Flow The financial statements do not include a cash flow statement be¢ause 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 Re$ources Income from donations and grants, including capital grants, is inclLtded in incoming resources when these are receivable. When donors specify that donations and granls, including caprtal grants are for 2 particular restricted purpose, this income is included in incoming resources of reslrieted funds when receivable. 1.4 Resources expended and reeognltion of liabilitle$ All expenditure is incurred on an accfuals basis. The majority of costs a￿ directly attributable to the Specific charitable activities. Liabilities are recognised on the a¢cruals basis in accordance wrth nomial accounting principles. 1.5 Fund Aecounting Funds held by the Charity are either.. unre$tri￿ed general funds- these are funds which can be used in accordan￿ wth the charitable obiects at the discretion of the Trustees. Designated funds - these are funds sel aside by the Iruslees out of unreslricled fvnds for specific future purposes or projects. Restricted funds - these are fvnds that can only be used for particular restricted purposes within the objects of the charity. 1.6 Taxation status The company is a registered charity and is not subject to corporatron lax on its ¢harttable activities. 1.7 Going concern The trustees of the charity deem that there are Suff￿lent fvnds available lo continue operab'ng on a going concern basis for the forseeable future. 2. Invostment In¢ome Total 2023 Total 2022 Irsleresl receivable 23 23 68 EAST DONYLAND COMMUNITY ASSOCIATION - ROWHEDGE- COLCHESTER NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 3. Incomlng resources from charitablo activities Total 2023 Total 2022 Grants Activities for generatirsg funds Events Sundries 5,357 45,389 66,300 11,854 51.429 3,550 133.133 170 50,916 4. Charltable actlvltles Total 2023 Total 2022 Staff costs (includes agency fees) Insurance Repairs & equipment Cleaning Rates Sundries Light, heat & water Licenses Depreciation Printing, stationery and telephone Accountancy 10,858 2,025 17,488 17,422 1,714 1,097 8,359 485 2,347 1,131 250 63,176 9,909 1,201 1,731 12,951 567 270 3,256 2.347 1.313 282 S. Debtor8 Total 2023 Totsl 2022 Other debtor 7,158 7,158 3,288 3.288 6. Creditor5: amounts falllng duo within ono year Total 2023 Total 2022 Creditors & accruals 1,770 1,770 169 169 7. Staff 2023 2022 No. Number of slaff employed as at 31st March. No employee eamed over £60,000 during the year. EAST DONYLAND COMMUNITY ASSOCIATION - ROWHEDGE - COLCHESTER NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Flxturos & Fittings 8. Flxed As$•ts Bulldlngs Total Cosl as at 31st March 2022 Additions Cost as at 31st March 2023 168,230 24.408 192,638 168,230 24.408 192.638 Depreciation as al 31st March 2022 Depreciation for year Deproclatlon as al 31$1 March 2023 30.317 2,103 32.420 20,314 244 20,558 50,631 2,347 52,978 Nel book valuo as at 31st March 2023 135.810 3,850 139.660 Net book value as al 31st March 2022 137,913 4,094 142,007 9. Rolated parties There were no related parties within the year.