MYTCHÉTfcoMMUNrrY ASSOCIATiof4 ANNUAL REPORT AND UNAUDfTED Accourifs FOA ThE YEAR ÉNDEO 31 DECEM8ER 2023 Charfjty NUfflr 288035 tc accounts . tax . legal . financial planning The Granary Hones Yard l. Waverley Lane Farnham Surrey GU9 8BB
MYfcHETfcoMMUNrrY ASSOOATION YRusfEES ANNUAL REPORT YEAR E14DE0 31 DECEMBER 2023 CONTENTS PAfjE Trustees Annual Report Ito5 Independent examinèr's report to the rnembers Statement of financial activitie5 lincorporatin8 the Incomè and expenditure account) Balance she Notes to the flnanciHI statements 9t016
MYfcHErr COMMUNITY ASWCIATION TRUSTEESANNUAL REPORT YEAR ENDED 31 DECEMBER 2023 The Trustees present their report and the finanoal $ements ofthe tharity for the year ended 31st December 2023. Registered Charity name Charity registratson number Address Mytchett Comrnunity AsSOOation 28803S The Mytchett Cenlre 140 Mytchett Road Mytchett Camberlev Surrev GU16 6AA The trustees and members of ihe mana8emert Committee during the year were as follows.. Roger Hastings 8arbara Lapthorn Shawn Donohoe Jane Cornlsh Mike Tilston Linda West Maggie Donohoe Greg Mgnk Tara 8arnet Mick Wright Mandy Haod Attieh Fard Jan Caglayan Ichalimanl Ivlce Chaimianl ITreasurerl (Centre Manager) (Presidentl Isecretaryl Independent examlner Mr S.P.F Howell FCC& TC Group. The Granary, Hones Yard. l. Waverley Lane. Farnham Surrey GL19 8BB Bankers Uoyds eanK Southampton Road. London Sollcltors Woodford siauffer
MYTCHErrcoMMUNrrY ASSOCIAMON TRusfEES ANNUAL REPORT YEAR ENDED 31 OECEMBER 2023 Indurtion and trainln for cornmÈltee membtw All new committee members are taken ihrou8h the rules and requiiements of the cornrnittee and it5 history a5 laid out in The Mytchett Centre Committee Responsibilities documenL nlsatlon and strncture. The day to day funning of the Mytchett Community Association Icharityl is the duty of the manager and office assistant. we also have a 8rounds man whose dutie5 are the well-being of the centre's buildings, football fields and ground5. The Manager 15 dirertty responsible to the elerted charman and has a duty to make a monthly report to thè elected committee. The Managing Committtt Members are elerted on an Annual basls at the AGM. The Offlcers of the elected ornrnitteè arethemselves elected frorn the Managing Committee. The Annual General Meetln8 Is held In March of each year if this is not P0S5ible the AGM must be held befo the end of June. The job of the committee Is to plan the pollry and general management of the assoclation and to monitor and revlew these procedures. The cornmittee shall have the power to adopi and issue standing orders and or rule5 for the use of the Centre that can come into operation Immedlately Pfowded they are debated and agreed by a majority, the committee shall be 5ublert to review by a general meetln8 and not be inconsistent with thè ton5titution. All quèstlons arlslng at ary meetinB shall be decided by a simple majoilty of those presefii and eniitled to vott. The Committee meet once a month on the second Monday. ept when the date falls on a bank holiday, when this occurs the committee will meet one week later. If a cornrnittee member fai15 to attend three consecutive rneetln8s without a satislactory explanation to the eleded offir$. th shall have thelr membershlp to the committee and or any sub committees terminated. Ob nlsatlon and ActSvltl The Charity was e5tabli3hed to promote ihe beneftts of the Inhabitants of the electoral ward of Mytchett by associating the inhabitants in a common efforr to advance education and to provide facilitie5 in the Interest of So£lal Welfare for Recreation and Leisure. Time Occupaiion and io mainiain and mana8e the'mytchett Centr for the use ol activifies promoted by thè Association and its constituent bodies. The Association Is non-party In Politics and non4ettarian in Religion. The Centre and its facilities are available for hire by any individual or organisation in accordance with the Standard Hiring Agreement and scale of cha¥8es atlopted for the year. It is intended that the scale of charee suffioent to.. lal Generaie income to ensure the A550aation is self-financing Ibl Take accouni of local competition for equiydlent faalitie5 and be competitive
MYfCHErr COMMUNITY ASSOOATION TRusfEES ANNUAL REPORT YEAR ENDED 31 DECEMBER 1023 Icl Take account of the userfs ability to pay where that user is occupying the premises in the pursuance of charitsble activitie5. The Charity is open to full Membership of any person aged 18 or over resident in the elertoral Ward of Mytchett. We have A550ciate members from ourside the ele¢toral Ward of Mytchett. Attivlties undertaken Intlude the provin of the Mytthen Centre as a permanent community tsdlity for usef groups and Sports teams. Rtvl*w of ress and ach Thls year for the Mytchett communlty certre has beèn a year oftryn8 new ways to brln8 people into the ntre, wlth ihe new members on the committee bringin8 new ideas. Over the wlnter perlod we have Introduced a food bank with donations from local supermarkets and store5 along with that we have a warm spacè with a cafe. these a both staffed by local volunteers, The new preschoolls opefatlng very well. with thildren at the school, attendlng on a part day artd glher5 on full day ba515 operatln8 Monday io Friday. The Mytchett community ttntre thanks the groups and dubs that hlre thè halls and grounds at the MY(chett centre, Ihelr support Is cruclal to thè running of the centre. To boost the centres incornt we hold events throu8h ihe year, Fun Day in August. Firework Ni8ht in November and a May bank hollday fundralsèr and we habE also introduced quarterly qui2 nights that have been well attended thls year. The èxtcutive commlttee are stlll meetin8 vla a de0 call. on a weekty basls to look at any problèms that had arisen ihrouBh the week, and decide the way forward at that time. these rneetin8 are still In place today In 2024. The main commlttee has 8one back io the normal meetin8 tlmes at the centre meeting on the second Monday ol each month unless the a need to meet via-video call The Mytchett cornmunity association thank5 311 its members and users for their support throuBhgUt the year, their support has rnade a difference and we hope that 2024 enables us lo rebuild our membership and 8et back t0 some sort of normality-
MYfcHEfr COMMUNITY ASSOCIATION TRUSTEÉS ANNUAL REPORT YEAR ENDED 31 DECEM8ER 2023 Finances The Trustees and mana8ement Committee have assess1 the major risks to which the Charity is emposed. In particular those related to the operations and finances of the tharity and are satisfied that systems artd processes are in place to mitigate exposure to malor risks. The attached financial llaiement5 Showing the curreni financial state of the As59¢iation. after taklng Into account income receiveil Irorn the Social Club. The Balance Sheet show5 the association's financSal position. with the rise in the cost ol all main serwces and the age of the building we have just managed to meet all known debts. Should the income stream be Interrupted for any reason. the level of reserves has been revlewed to this end. The executive committee have spoken to Surrey heath tounty council and have secured a financial package if needed that will enable us io use all of our reserves if needs be to keep ihe Mytthett tentre financially stable. Our current deposit reserves stsnd at £36.490. As fund5 become available the level should be Increased providin8 a cushion that may be required throughout the Qjfrent year. Any tsalance of re5eryes has been accurnulated to enable on60ing paIrs. refurbishrnent and improvernents, these would normally be funded through a rnixture of grants anil sell-fundin8 events but with the lease negotiations takin6 so lon8 the chance ol grants appliotions bein8 successful are rèmote without the sald lease. Tru5tees' responslbllltles statem*ni The trustees are responsible lof preparing the Tru5tee5' Annual Report and the financial statements in accordancewith applicable law and United Kingdom Accountin8 siandards (United Kingdom GenerallyAcceptèd Accounting Practlcel. The law appllcable to charltles in England & Wale5 requlres the trustees to prepare financial ststements for èach financial yèar which Bive a true and lair view of the state of affairs of the tharity and of tht incoming resources and application of resource5 Qf the charity for that period. In preparing ihese financial statements, the trustees are required to: selett suitable atcounting pollcles and then appty them ton51stently', observe the method5 and principles In the Charities SORP 2019 (Ffts 1021. make jud8ements and estimates that are reasonable and prudent: state whether applicable attounting standards have been followtd. subjert to any maierlal departures disclosed and explained in the financial statements,. prepare ihe financi31 statements OTh the goln8 concern basis unles5 It15 Inapproprlate to presume that the charity will Continue in operation. The trustees are responsible for keeping proper a¢counting records that disclose with reasonable accuracy at any time the financial position of the tharity and enable them to ensure that the financial siatements cornply with the Charities Art 2011, Ihe Charities IAccounts and Reports) Regulations 2008 and the provisions of the trust deed. 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 irrezularities. The trustees are responsible forthe maintenance and integrity of the charity and finanoal infom)ation included on the charitvs website.
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INDEPENDENT EXAMINEWS REPORTTOTHETRusfEES OF MYfCHEfT COMMUNITY ASSOCIATION I report to the tharity trustees on my examinaiion of the accounts of the cornpany for the year ended 31 December 2023 which are Set out on page5 6 to 16. Responybllities and bzsi5 of report As the charity's trustees you are responsible for the preparation of the accounts Sn accordante with the requirements of the CharltSes Act 20111.the ACVI. I report In respect of my examination of the charitvs accounts caryied oul under section 14S of the Art and in carrying out my examination I havefollowed all theapplicable Directlons 8lven by the Ch3rityCommission under seetion 14515llbl of the Act. Independent examlnerfs statement I have completed my examination. I confirm that no matters have rne to my attentlon In connection with the examination giving me cause to belleve that In any material respecl.. Acu)unting records were not kept in respeu of the tharlty- or The attount5 do not accord with those records,. Theaccount5 do notcomply with the applicable requirementstoncerningthe form and contentof accounts set out in the Charitie5 (Accounts and Reports) Regulations 2008 other than any requirement that the aceount5 give a'trueand fairvie¥rf which is noi a matter considered a5 part of an independent examination. I have no concerns and have come across no other matters tn connertion wlth the examlnatlon to whlch attention should be drawn In thls report In order to ènable a proper understsndln8 of the accounts to bè reached. Slrnon P. F. Howell FCCA TC Group The Granary Hones Yard l. Waverley Lane Farnham Surrey GU9888
MYfcHErr COMMUNITY ASSOCIATION STATEMENT OF FINANCIALAcrivrrES IINCORPORATINGTHE INCOME AND EXPENDITURE ACCOUNT) YEAR ENDED 310ECEMBER 2023 Unrestrlcd Funds Restrlcled Fund5 Total Fund5 2023 Total Funds 2022 Noie Income and endowments from: Donations and legacies Grant Income Charitable activities Other trading atttieS Other Incomin8 resources Investment income 6.721 1.182 129,271 16,607 6.721 1.281 129,271 16,607 4.538 6.148 101.509 9,816 299 15 Total 154.180 154.180 122.026 Exp•ndlture on: Rai5inB funds Charitable actiwties 18.0101 11203381 18,0101 1123.520) 11,2811 1109,1521 {3.1821 Total 1128.3481 13.1121 1131,5301 110,4331 N•t Inu>m*llexpendlturel 25A32 13.1821 22.650 11,593 Transfer between lunds N•t movement In fvndg RECONCILIATION Of FUNDS.. Toral funds brou8ht load 2$31 13,1821 22.6SO 11,593 137M2 86,20S Z23,287 211.694 Total funds urrFed forw•rd 162,914 83,023 245.937 223.287 The Statement of Financial Atlivitiès includes all Bains and losses in the year and therefoie a statement ol total retognised gains and losses has not been prepared. l of the above amounts relate to continulng actfvltles.
2012 Tafilie assets Its928 OJRPEIIT ASSETS 17 39,970 69,531 C•sh at biok WKI In h•NI 9,9)1 16.1411 CREIxf0N5:Afflty5l•l1u•flnry•V•w 15A741 NETaJAftENT ASSEIS JJsg rmrrn.knWnt¥1&wdlIft•rlVV•nr 245J37 22J,287 FUNtsS Restrlcredfun Unrestrtcted Irc•Me 86J05 137.1182 TOTAL FUNLII 245.957 223J87 Th¥e ftnan¢lal SM rrTrts 4ppro¥%d.4nd fty Issu•, eolrd alTrusts•1 20244Th1 ve$W 11 H•str*S Ch•lrn
myrcHE tOMMUNrrY ASSOCIATION NOTES TOTHE FINANCIAL sfATEMENT5 YÉAR ENDED 31 DECEMBER 2023 ACCOUNTING PQUOES Basls of accountlng The accounts Ifinancial statements) have been prepared under ihe hisiorical cost convention with items reco£nised at cost or transaction value unless otherwise slated in the relevant notelsl to these accounts. The financial statements have been prepared in aCCOfdance with the second edition of the Charities Statement of recommended Practice issued in October 2019, the Financial Reportin8 Standard applicable in the UnitÈd knngdom and Republic ol Ireland IFRS 1021 and the Charities Act 2011. The tharity constitutes a public benefit entity as defined by FRS 102 The trustees consider that there are no material uncenalnifjes about ihe Charitvs abillty to tontinuè as a 801n8 concern. Fund accountln8 Genèral lund5 are unrèstri¢tèd funds whith are available for the use at the discretion of the trustees In lurthefance of thè gèneral objetts ol the Charity and whith have not been designated for the other purposes. Restrirted funds are fundswhith are to be used in aOrdanCe with specific restrictions imposed by donors or whlch have been raSsed by the Charity for particular purposes. The cost of rais¢ng and adminlsierln8 such funds are charged 38ainst ihe specific lund. Thè aim and use ol eath restricted fund is as per the name of that fund wlthln the noie$ 10 the finanoal statements. Incomln8 re50urce5 All incornin8 resources are Included in the statement of Nnandal Artlvitles when ihe Charlty Is legally èntitlèd to the income and the arnount can be quantified with reasonable accuracv. Go¥emm¢nl Brants Governrnent grants are recognlsed at the falr value of the ass receSved or receivable when there Ss rta50nable assurance that rhe grant wndttioThs wlll be mei and the8rants will be received. A Brant that specif1è5 pèrforrnance conditions is recognised in income when the performance conditlons are met. Where a 8rant does not specify perforrnance conditions 1¢ ss recognised In Income when the proceeds are received or receivable. A Brant received before the recognition criteria a satlsfied Is re(08nised as Flesources expended All expenditure is accounted for on an auruals basis and has been included under expense categories that a8gre8ate all costs for allocation to actiwties. Support costs whith cannot be dlrertly atirlbuted to particular attiwlies have been apportioned proportionately to the direct staff costs allocated to the activities. Governance costs Indude the coms of servicin8 the Tru5tets' meeting5. audit and strate8lC planninB. Pension contributions Payments to defined contribution retirement benefit schemes are tharged as an expense as they fall due Flxed assets and depreciailon All a55ets costing more than £51h) are capi11$ed and valued at historical c05t. Depreciation 15 calculated 50 a5 to write off the cost of an asset. less its estimated Idual value. over the useful econornic life of that asset as follows.. Freehold land and buildin8s- 2% straight line Frxtvre5. Fitting5 and Equipmeni- 25% reduong balance -li-
mYrcHEcomMuNTTy ASSOCIATION IIOTE5 TOTHE FINANOAL ATEME1[S YEAR ENDED 31 OECEMBER 2023 ACCOUNTING POLICIES (contlnuedj Flnanclal Instruments The charity has elected to appty the provisions of Seciion Il'Baslc Finantial Instrurnent5' and Section 12 'Other Financial Instruments ISSU of FRS 102 10 all of its financfjal instruments. Financial InrMentS ale recognised In the charitable tompanvs balance sheet when the charitable company becomes party to the contractual w090nS ofthe instrument. Financial assets and IlabS1itles are offset. with the net amounts presented in the financial Statements, when there is a legally enforceable right to sei off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liablllty sfjmultaneously. Baslc flnandal ass*ts Basic financial assets. whi¢h intludt debtors and cash and bank balances, are Initialty measured at transartion prite including transaction costs and are subsequentty carried at amortised cost usin8 the èffedive interest rnethod unless the arranBernent constitutes a financing transaction, where the tran5artion 15 measured at the present value of the future receipts dlscounted at a market rate of interest. Flnanclal assets clasrIed 4$ re¢eivable within oneyeor are not amortised. Baslc financ5al Ilabllltles 8asic financial liabilitie5. includlng credi¢or5, are initlalty reco8nlsed at transactlon prfce unless the arrangèment constitutes a financing tran5artion. where the debt instrument is measured at the present value of the future recelpls dlscounted at a market rateof interest. Financial liabllities classified as payable within one year are not amortised. 8ank loansaie splii between iepayments due within one year and after one year. Debt Instruments are subsequently carrled at amortlsed cosL us4ng the effectlve Interest fate method. Trade creditors art obligations to pay for Bood5 or services that have been acqulred from 5uppllers. Amounts payable ale classified as tufrent liabililies il payment is due within one year or less. If not, they are presented as non-current IlabSlllle INCOME FROM DONAnoNS Unrestrlcted Total Funds Funds 2023 Total Funds 2022 Donatlons 6.721 6.721 4.538 GRANT INCOME Unre5trlcted Funds Total Funds 2023 Total Funds 2022 Local authority & Job Retention Scheme grants 1.282 1.282 6,148
MYTCHErr COMMUNrrY ASSOCIATION NOTESTO THE FINANCIALSTATEMENTS YEAR ENDED 31 DECEMBER 2023 INCOME FROM CHARITABLE AcrivmES Unrestricted Total Funds Funds 2023 Total Funds 2022 Membership Fees Hall Hire & re8ular income cence Fees 832 IIJN24 I5.i1 113.424 15.000 85.677 15.000 129.271 129.271 101.509 INCOME FROM MER TrAOING ACTMnES Unrestred Funds Totsl Funds 2023 Total Funds 2022 Fundralslng events 16,607 16.607 9.816 INCOME FROM OThER INCOMING RESOURCE5 Unr•strlct•d Total Funds Funds 2023 Total Funds 2022 Other In¢omlng resour¢es- So¢lal dub INVESTMENT INCOME Unrtslrlcted Total Funds Funds 2023 Total Funds 2022 Bank interest receivable 299 Z99 15 COST OF RAISING FUNDS Unrestrlcted Total Funds Funds 2023 Total Funds 2022 Support Cgsts 8.010 8.010 1.281
MYfcHETfcoMMUNITY AslAn0N NOTES TOTHE FINANCIALSTATEMENTS YÉAR ENDED 310ECEMBER 2023 EXPENDITURE ON CHARITABLE ACTMTIES 2023 2022 Staff Costs 57.698 46.043 10,845 4.057 4.877 44.611 47.949 9,050 3.540 4,C¥)2 Premises Costs Adminisiraiion Costs Depreciation Governance Costs li io 123.520 109.152 Eypendirure on charitable activiiies was £123,52012022- £109.1521 of whlch £120.338 was unrestricted 12022- £IOS,9701 and £3,182 Idepreuation on freehold) was restrlc*d12022- £3,182). io. ANALYSIS OF GOVERNANCE cosrs Unrestrlrted Funds Total Funds 2023 Total Funds 2022 Independent examlnation & bookkeeping fee5 4I77 4,877 4,2 4m2 4.1x12 4.CK)2 11. NET INCOMEIIEXPENDrruREI FOR THE VÉAR Th15 Is stated after char8in8'. 2023 2022 Depredatlon Independent examinatlon & bookkeeping fees 4.057 477 3,540 4,002 -14-
MVTCHETfcoMMUNifY ASSOCIATION NOTES TO THE FINANOAL ATEmE1rs YEAR ENDEO 31 DECEMBER 2023 12. APIALYSIS OF STAFF COSTS Totsl st3ff wsts were asfollows: 2023 2022 Wages. salarles and social seturity costs PensSon 56.985 713 44.010 601 57.698 44,611 Partlculars of employees.. The average number of employees durln8 theyear, Calculated on the basis of fvll-time equlvalents, was as follow5.. 2023 2022 No 13. TRusfEES' REMUNERATION AND EXPENSES During the year, no member of ihe Board of Trumees recehed any remunèration for thelr seNlce512023- nlll. No trustees recelved reimbursement of expenses In the year12022- nlll. 14. RELATED PARTY TRA14SACTIONS MYtCht Community A550ciatton Social Club Ltd operates the barof Mytchett Community Association and pays an annual lionse fee to the Association and the balan ol its profits. At ihe year end ihe Social Club owèd thè A550tiation £31.SQ)12022- £31,SWI. Durln6 the year the Soclal Club made IICen fee payments of £15,CKrfJ and charitablè payments of £nll. Mytchett Community Assotiation Social Club Ltd ha5 sorne common commlttee members with Mytthett Assoclatlon. IS. COAPOAATION TAXATION The tharity 15 exempt from ta¥ on income and 8ains lallin8 Within section 505 of the Taxes Act 1988 gr sertion 252 of the Taxatbon of Char8eable Galns Aci 1992 to the extent that these are applied to ils charitable objects. -1s-
MYfcHETf COMMUNITY ASSOOATION NOTESTO THE FINANCIALSTATEMENTS YEAR ENDED 31 DECEMBER 2023 16. TANGIBLE FIXED ASSEtS Freehdd larld & Ftttln8s FIule5 Buildings & Equipment Total COST At l January 2023 Additions Disposals 159.101 80.737 381 239.838 3.081 At 31 Dectfflber 2023 159,101 S318 242.919 DEPRECIAYION At l January 2023 Char8e for the year On disposals 41366 3.182 78.544 875 119,910 4,057 At 31 Dttember 2023 79A19 123,967 NETBOOK VALUE At 31 December 2023 114.553 4J99 118.952 At 31 Decernber 2022 117,735 2.193 119,928 17. DEBTORS 2023 2022 Tradè debtors Taxes Other debtor5 and prepayments Mytchett community association Sla1 club limited 10.107 1816 1.120 31.500 6.320 1.030 1.120 31.500 45.543 39.970 18. CREDifoRS.. Amounts fallln8 due wlthln one year 2013 2022 Loan Trade creditor5 Taxes Accruals and other creditors 2.398 853 3,865 sii 1,766 5.474 6,142 16-
MYTCHETTC0MMUN AS)cON NOTESTOTHE FINANCIALSTATEMENTS YEAR ENDED 31 DECEMBER 2023 19. CREOITOA5: Amounts falllng due often rnore than one year 2023 2022 Loan 20. ANALYSIS OF CHARrrABLE FUNDS ANALYS15 OF MOVEMENT5 IN UNRESTRICTED FVNDS Balance at l Jan 2023 Incomlni resources Outqolni resoui¢es Transfers 31 Dec Z023 General Funds 137.082 154.180 1128.3481 162,914 ANALYSIS OF MOVEMENTS IN VNRÉSTRICTED FUNDS- Pre¥5ous year 8•lance at l Jan 2022 Incornln8 r•sour¢•s Outgolng resour¢es 8alan¢e •t 31 De¢ 2021 Tr•nslers General Funds 122307 122.026 1107.2511 137,082 ANALYSIS OF MOVEMENTS IN RESTRICTED FUNDS Balarlce ¥t l Jan 2023 Incomln Outyolng resouT¢ts 8alan¢• •t 31 Dec 2023 r*50ur(ts Transfers sc Johnson 80A54 Z.751 13.1821 77.272 2,751 3.000 86.205 13,1821 83,023 ANALYSIS OF MOVEMENTS IN REsfRicfED FUNDS- Prevlous year Balance at l Jan 2022 Incomlnq Outgoing resources Transfers Balanre •t 31 Dec Z022 scc Johnson 83.636 2.751 13.1821 80.454 2,751 89387 13,1821 86,205 -17-
mYrcHEcOmMuNTTy AS%KIATION NOTESTO THE FINANaAL STATEMENTS YV4R ENDED 310ECEM8ER 2023 21. ANALY515 OF NET ASSETS BETWEEN FUNDS General Restrided Funds Fund5 Totzl Tangrble fixed assets Cash at bank and in hand Current assets Creditors due withln one year 35.929 86,916 45.543 15A741 83.023 118,952 86.916 45.543 15,4741 162.914 83,023 245,937 ANALY515 OF NET ASSETS BEfwEEN FUNDS- Prevtous yèar General Reslrlrted Funds Fund5 Total Tanglble fixed assets Cash at bank and In hand Current assets Creditgr5 dye within one year 33.723 69,531 39,970 16.1421 86.205 119,928 69.531 39,970 16,1421 137,082 86.205 223,287
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