REGISTERED CHARITY NUMBER: 282823 Report of the Trustees and Unaudited FSnanclal Ststements for the Year Ended 31 March 2022 Merley Communlty A550ciatl¢)n Birkett & Co Ltd 186b Lower Blandford Road Broadstone Dorset BH18 80P
Merley Community Association Contents of the Financial Statements for the Year Ended 31 March 2022 Page Report of the Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet Note5 to the Financial Statements 6 to 10 Detailed Statement of Financial Artivities li
Merfey Community Associatlon Report of the Trustees for the Year Ended 31 March 2022 The trustee5 present thelr report with the financial statements of the charity for the year ended 31 March 2022. Thè trusteès have adopted the provisions of Accounting and Reporting by Charities- Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Flnanclal ReportinB Standard appllcable in the UK and Republic of Ireland IFRS 1021 (effective l January 2019}. OBJEcfivES AND ACTivmES Objectlves and airn5 To promote the beneflt of the inhabitants of Merley and the neiEhbourhood. without distinction of sex or of political. religious or other opinions by associating the local authorities, voluntary organisations and inhabitants in ? common effort to advance education and to provide facilities in the interests of soclal welfare for recreation and leisure-time otcupation with the object of improving the conditions of lrfe for the said inhabitants. STRUCTURE, GOVERNANCE AND MANAGEME Govemlng do¢ument The charity is controlled by its governing document. a deed of trust and constitutes an unincorporated charlty. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charlty number 282823 Prlnclpal address 160 Lynwood DrSve Merlev Poole Dorset BH21 IUU Trustees M Stevens Chairman P Spedding Secretary M Bodimeade Treasurer Independent Examlner Joseph Knott FMAAT Birkett & Co Ltd 186b Lower Blandford Road Broadsione Dorset BH18 8DP Page I
Merley Community Association
Report of the Trustees for the Year Ended 31 March 2022
Appr --ved by order of the board of trustees on 11 May 2022 and srgned on its be·half by:
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Independent Emaminer's Report to the Trustee5 of Merley Community Association Independent examlner's report to the trustees of Merley Community Association I report to the charity trustees on my examlnation of the account5 of Merley Community Assotiation Ithe Trustl for the year ended 31 March 2022. Responslblllties and basis of report As the charity trustees of the Trust you are responsible for the preparation of the accounts In accordance with the requirements of the Charities Act 20111'the Att'l. I report in respect of my examination of the TrL¢St'5 accounts carried out under sectlon 145 of the Act and In carrying oul my examination I have followed all applicable Directions given by the Charity Commission under section 1451511bl of the Act. Independent eKamlner's ststement I have completed my examination. I confirm that no material matters have come to my altention in connectlon with the examination giving me cause to believe that in any materlal respect: accounting records were not kept in respect of the Trust as required by section 130 of the Act- or the accounts do not accord wlth those recortls,. or the accounts do not comply with the appllcable requlrements concernlng the form and content of accounts set out in the Charitie5 (Accounts and Reports) Regulation5 2c8 other than any requirement that the accounts give a true and fair view which is not a matter Considered as part of an Independent examSnatlon. I have no concem5 and have come across no other matter5 In connection wlth the examination to whlch attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. joseph Knott FMAAT Birkett & Co Ltd 186b Lower Blandford Road Broadstone Dorset BH18 8DP 11 May 2022 Page 3
Merley Communlty Assoclatlon ststement of Financial Attivhles for the Year Ended 31 March 2022 2022 Unre5trlcted fund 2021 Total funds Notes INCOME AND ENDOWMENTS FROM Donations and le8acies 16,OC() 46,298 Invesiment income Other income 28,092 62 7,953 Totsl 44,154 54,251 EXPENDITURE ON Other 28,467 18,914 NET INCOME 15.687 35,337 RECONCILIATION OF FUNDS Totsl funds brought forward 99,302 63,%5 TOTAL FUNOS CARRIED FORWARD 114,989 99,302 The notes fomi part of these financial statements Page 4
Merley CommunltyAssodatlon Balance Sheet 31 March 2022 2022 Unrestricted fund 2021 Total funds Notes Debtors Cash at bank 1.614 115.043 1,133 99,C63 116,657 100.196 CREDITORS Amounts falllng due wlthln one year 11,668 1894) NEr aiRRENT ASSET5 114,989 99.302 TOTAL A5SET5 LESS aJRRENT LIA8iufiES 114,989 99,302 114,989 99,302 FUNDS Unrestricted funds 114,989 99,302 TOTAL FUNDS 114.989 99.302 The flnanual ststements were approved by the Board of Tntstees and authorised for issue on 11 May 2022 and were signed on its behalf br. M Stevens-Tru5tee The note5fonn part of these finanaal 5Lite Page 5
Merley Community Assoclatlon Note5 to thè Financial Ststements for thÈ Year Ended 31 Marth 2022 ACCOUNTING POUCIES Basis of preparing the flnanclal ststemeTrts The financial statements of the charity, which is a publlc benefft entity under FRS 102. have been prepared in accordance wlth the Charities SORP IFRS 1021 'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing thelr accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffectlve I January 20191,, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charitie5 Act 2011. The financial statements have been prepared under the historical c05t convention. Income All Income is recognlsed In the Statement of Financial Actlvities once the charity has entitlement to the funds, it is prob3ble that the income will be received and the amount can be measured reliably. Expendlture Liabilities are recognlsed as expenditure as soon as the Is a legal or constructive obllgatlon 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 obligatlon can be measured reliably. Expenditlsre is accounted for on an accruals basis and has been c1355ified under headings that aggregate all cost related to the category. Where Ct$ cannot be (lirectly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Taxatlon The charity Is exempt from tax on its charltable activities. Fund ac¢ountlng Unrestrled funds can be used in accordance with the charrtable objectives at the discretion of the trustees. Restrlcted funds can only be used for partlcular restricted purposes within the objects of the charlty. Restrlctlons arise when spectf1 by the donor or when funds are raised lor particular restricted purposes. Further explanation of the nature and purpose of each fund Is Included in thè notes to the finan£lal ststements. Page 6 continued...
Merley Community Assoclatlon Notes to the Financial Ststements- contlnued for the Year Ended 31 Marth 2022 INVEsfMENT INCOME 2022 2021 Rents recebved 28,092 7,953 TRusfEES' REMUNERATION AND BENEFITS There were no trustees, MneratIOn or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021. Trustees, expense5 ' There were no trustee5' expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021. COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcnvrriES Unrestricted fund INCOME AND ENDOWMENTS FROM Donations and legacies 46,298 Investment Income 7,953 Total 54,251 EXPENDITURE ON Other 18,914 NET INCOME 35,337 RECONCILIATION OF FUNDS Totsl funds brought forward 63,965 TOTAL FUNDS CARRIED FORWARD 99,302 Pa8e 7 continued...
Merley Community A550ciation Notes to the Hn4n¢ial Statements- COb)tlnued for the Year Ended 31 March 2022 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2022 2021 Prepayments 1.614 1,133 CREDrroRS: AMOUNTS FAWNG DUE WITHIN ONE YEAR 2022 2021 Other creditors 1.668 894 MOVEMENT IN FUNDS Net movement in funds At 3113122 At 114121 Unrestricted lund5 General fund 99,302 15,687 114,989 TOTAL FUNDS 99,302 15,687 114,989 Net movement In funds, included In the above are as follows.. Incomin8 resources Resources expended Movemerrt In funds Unrestrirted funds General fund 44,154 128,4671 15,687 TOTALFUNDS 44.154 128,4671 15,687 Comparatlves for movement in funds Net movement in funds At 31/3121 At 114120 Unrestritted funds General fund 63,965 35,337 99,302 TOTAL FUNDS 63,965 35.337 99.302 Page8 continued...
Merley Community A$SlatIon Notes to the Financlal Statements- contlnued for the Year Ended 31 March 2022 MOVEMENT IN FUNDS- contlnued Comparative net movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted fvnds General fund 54,251 118,9141 35,337 TOTAL FUNDS 54,251 118,9141 35.337 A current year 12 months and prior year 12 months combined position is as follows.. Net movement in funds At 3V3122 At 114120 Unrestrirted fvnds General fund 63,965 51,024 114,989 TOTAL FUNDS 63,965 51,024 114,989 A current year 12 months and prlor year 12 months comblned net movement in funds, Included in the above are as follows.. Incomlng resources Resourtes expended Movement in funds Unrestricted lunds General fund 98,405 {47.3811 51,024 TOTAL FUNDS 98,405 147.3811 51.024 Page 9 continued...
Merley Community A$>¢1atlOTr Notes to the Flnanclal Statements- continued for the Year Ended 31 March 2022 RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 March 2022. Page 10
Merley Communlty Assoclatlon Detalled Ststement of Flnanclal Actlviiies for the Year Ended 31 March 2022 2022 2021 INCOME ANO ENDOWMENTS Donatlons and legades Donations Covid Grants 6,798 39.5 16,Crf)O 16,(KJO 46,298 Investment Income Rents received 28,092 7,953 Other income Other Income 62 Total Incomlng SoUrceS 44,154 54.2SI EXPENDITURE Other Insurance Repairs & renewals General malntenance Subscriptions Waste disposal 2,357 8,422 2.121 992 2,281 6,208 1,892 205 14,140 10.766 Support costs Management Rent and rates Light and heat Post, Stationery and telephone Cleanln8 707 2,774 1,478 1,384 666 4,037 9,646 13,715 7,565 Govemance costs Accountancy and legal fees 612 583 Total resources expended 28,467 18,914 Net inrne 15.687 35,337 This pa8e does not form part of the statutory financial statements Pa8e 11