2022-03-31-accounts - Kew Community Trust

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				Total			Total
		Unrestricted	Restricted	Funds	Unrestricted	Restricted	Funds
	Note	Funds	Funds	2022	Funds	Funds	2021
Incoming Resources				F	f
Donations and
legacies		13,139	1,000	14,139	26,850	3,500	30,350
Fundraising		'l07		107
Charitable activities
-Avenue Club		73,140	10,636	83,776	35,721	16,007	51,728
- Kew Community
Centre		81,273	10,009	91,282	10,440	30,094	40,535
Investment Income		101,660		101,660	99,083		99,083
Total income		269,318	21,645	290,963	172,094	49,602	221,696
Expenditure
Cost of raising funds
Cost ofcharitable	activities
-Avenue Club		173,543	24,002	197,546	132,593	39,771	172,364
- Kew Community
Centre	10	80,241	14,074	94,316	68,251	23,763	92,014
Governance cost	13	5,630		5,630	9,570	2,500	12,070
Major improvements					20,939		20,939
Total expenditure		259,414	38,077	297,491	231,353	66,034	297,387
Net
(expenditure)/income
before Gain/(Loss)
on investments		9,904	(16,432)	(6,528)	(59,259)	(16,432)	(75,691)
Net Gain/(Loss) on
Investment		299,076		299,076	580,098	0	580,098
Net movement in
funds for the year		308,980	(16,432)	292,548	520,839	(16,432)	504,407
Funds brought forward
1 April 2021		3,946,565	19,748	3,966,314	3,425,726	36,180	3,461,906
Funds carried
forward 31 March
2022		4255545	3,316	4,258,861	3946565	19,748	3966314

			2022		2021
		Note
TANGIBLE ASSETS		16		444,870		467,765
INVESTMENTS		17		3,681,453		3,382,377
CURRENT ASSETS
Debtors		18	36,752		40,435
Cash at bank			154,177		122,093
			190,929		162,528
CURRENT LIABILITIES
Creditors- amounts	falling
due within 1 year			(58,391)		(46,356)
NET CURRENT ASSETS				132,538		116,172
TOTAL NET ASSETS				4,258,861		3,966,314
Represented by:
ACCUMULATED	FUNDS
Unrestricted funds
General fund		21	3,764,908		3,455,928
Development fund		21	435,638		435,638
Major repairs fund		21	55,000		55,000
				4,255,546		3,946,566
Restricted funds
Development fund		20	168		17,600
Other funds		20	3,148		2,148
				3,316		19,748
				4,258,861		3,966,314

					Total			Total
			Unrestricted	Restricted	2022	Unresfricted	Restricted	2021
			F					K
Individuals,	including	tax
recovery			13,139	1,000	14,139	16,850	3,500	20,350
Legacies						10,000		10,000
			13,139	1,000	14,139	26,850	3,500	30,350

				Total			Total
		Unresfricted	Restricted	2022	Unrestricted	Restricted	2021
			f			f.
Fundraising	activities	107		107
		107		107

Income from charitable	Income from charitable
activities
				Total			Total
Avenue Club		Unrestricted	Restricted f	2022 f	Unrestricted f	Restricted f	2021 f
Grants:
-AGE UK			10,636	10,636		9,928	9,928
- Government Grants - CJRS						6,067	6,067
Transport and carer day
grants 8 donations						12	12
Avenue Club:
-Sale oflunches	and snacks						38
-Activities		58,677		58,677	21,095		21,095
- Outings
- Members' subscriptions		10,388		10,388	9,150		9,150
- Donations and	Fundraising:
Bring and	Buy
Members'	donations	3,525		3,525	4,911		4,911
Other fundraising		55Q		550			527
		73,140	10,636	83,776	35,721	16,007	51,'728
Income from charitable
activities
				Total			Total
Kew Community	Centre	Unrestricted	Restncted f	2022f	Unrestricted f	Restricted f	2021f
Grant: LBRUT			7,505	7,505		5,000	5,000
Government Grants - CJRS			2,504	2,504		25,094	25,094
Contribution from	St Luke's
PCC		2,517		2,517	1,275		1,275
Hiring fees		77,856		77,856	8,675		8,675
Deposits withheld		470		470
Members' subscriptions		430		430	490		490
		&1,273	10,009	91,2&2	10,440	30,094	40,535

7	investment	investment	Income	Unrestricted	Restricted	Total 2022	Unrestricted	Restricted	Total 2021
						F		K
	Interest	Income		65			97		97
	Dividend	income		101,595		101,595	98,986		98,986
				101,660	0	101,660	99,083	0	99,083
8	Cost of	raising funds		Unrestricted	Restricted	Total 2022	Unrestricted	Restricted	Total 2021
							Z
	Fundraising		costs
9	Avenue	Club costs		Unrestricted	Restricted	Total 2022	Unrestricted	Restricted	Total 2021
	Salaries	and	wages	35,287	9,928	45,215	33,253	15,995	49,248
	Food			85		85
	Activities			57,440		57,440	31,117		31,117
	Outings			75		75
	Other			2,184		2,184	1,036		1,036
	Fundraising
	Transport	costs					588	12	600
	Carer costs
				95,072	9,928	105,000	65,994	16,007	82,002
	Share of Share of	premises costs administration		33,873	14,059	47,932	22,017	22,729	44,746
	costs			44,598	15	44,613	44,582	1,034	45,616
				173,543	24,002	197,546	132,593	39,771	172364

10	Kew Community costs	Centre	Centre	Unrestricted	Restricted	Total 2022	Unrestricted	Restricted	Total 2021
							'E	K
	Advertising 8 publicity			1,770		1,770	1,652		1,652
	Share ofpremises	costs		33,873	14,059	47,932	22,017	22,729	44,746
	Share of administration		costs	44,598	15	44,613	44,582	1,034	45,616
				80,241	14,074	94,316	68,251	23,763	92,014
11	Administrative Expenses			Unrestricted	Restricted	Total 2022	Unrestricted	Restricted	Total 2021
	Salaries —Centre							K	F
	management			75,469	30	75,499	73,089	2,068	75,158
	Payroll Processing			564		564	522		522
	Insurance			3,118		3,118	3,131		3,131
	Licence fees Stationery, printing,	postage,		689		689	353		353
	IT			5,303		5,303	7,726		7,726
	Telephone			1,136		1,136	2,352		2,352
	Training			350		350
	Miscellaneous			1,033		1,033	319		319
	VAT disallowed			1,239		1,239	1,435		1,435
	Bank charges			296		296	237		237
	Support costs:			89,'f97	30	89,227	89,164	2,068	91,232
	Allocated to Centre Allocated to Avenue	50'/o Club		(44,598)	(15)	(44,613)	(44,582)	1,034	(45,616)
	50%			44,598	15	44,613	44,582	1,034	45,616

12	Premises Costs Salaries - Cleaning	and	Unrestricted	Restricted	Total 2022	Unrestricted f	Unrestricted f	Restricted	Total 2021f
	Caretaking		36,583	2,474	39,057		14,233	23,026	37,260
	Cleaning materials Depreciation offurniture		1,820	708	2,528		2,968		2,968
	and equipment Depreciation ofleasehold		7,293		7,293		7,595		7,595
	improvements			17,432	17,432			17,432	17,432
	Heat and light		12,499		12,499		8,670		8,670
	Insurance
			5,619		5,619		5,684		5,684
	Repairs and maintenance		3,254	7,505	10,759		4,394	5,000	9,394
	Water rates
			677		677		490		490
	Support costs:		67,746	28,119	95,865	44,034		45,458	89,493
	Aliocated to Centre 50% Allocated to Avenue Club		(33,873)	(14,059)	(47,932)	(22,017)		(22,729)	(44,?46)
	50%		33,873	14,059	47,932	22,01?		22,729	44,746
13	Governance costs		Unrestricted	Restricted	Total 2022	Unrestricted		Restricted	Total 2021
						F
	Audit fee*		5,630		5,630		4,200		4,200
	Legal and professional	fees					5,370	2,500	7870
			5,630		5,630		9,570	2,500	12,070

Wages and Salaries	2022	2021
Average number ofemployees
	2022	2021
Avenue Club Centre Management Cleaning and Caretaking	45,215 75,499 39,057	49,248 75,158 37,260
	159,771	161,666
Salaries and Wages National Insurance Pension Scheme	15'l,213 6,609 1,949	154,912 5,675 1,079
	159,771	161,666

M
ajor improvements		2022	2021
Roof Hallway refurbishment		Unrestricted	Unrestricted 2,250 18,689
			20,939
Tangible Fixed Assets
	Short Leasehold	Furniture and
Cost	Premises	Equipment	Total 2021
As at I April 2021 Additions Accumulated Depreciation	798,914 7989'l4	80,829 1,831 82,659	879,742 1,831 881,573
As at 1 April 2021 Charge for the year	345,676 17,432	66,302 7,293	411,978 24,725
Net book value	363,108	?3,595	436,703
As at 31 March 2022 As at 31 March 2021	435,805 453,238	9064 14,527	444,870 46?,765

Investments		2022	2021
		f
Valuation
As at 1 April	2021	3,382,377	2,802,279
Appreciation	in value	299,076	580,098
As at 31 March 2022		3,681,453	3,382,377

18	Debtors: amounts	falling due	falling due	within	one year	2022	2021
							K
	Rent receivable					2,022	888
	Prepayment and sundry		debtors			34,730	39,547
						36752	40,435
19	Creditors: amounts	falling due		within	one year	2022	2021
	Trade creditors					6,655	7,875
	Accruats					19,684	22,384
	Sundry Creditors and	Deposits received			in advance	10,746	8,842
	Members' subscriptions		received	in advance		863	729
	Rents and other income		received	in advance		9,000	3,180
	Payroll taxes R pension					5,550	1,813
	Vat payable					5,893	1,532
						58,391	46,356

		Balance at 1 April 2021	Income for charitable Activities	Cost of Charitable Expenditure	Balance at 31 March 2022
			F
Kew Community	Centre
-Development Fund —General Fund Avenue Ciub Transport 8 Carer Day		17,600 2,148	11,009 10,636	(17,432) (10,009} (10,636} 0	168 3,148
		19,748	21,645	38077	3,316

Kew Community	Centre	Balance at 1 April 2020	Income for charitable Activities	Investments	Cost of Charitable Expenditure f	Balance at 31 March 2021 f
-Development Fund -General Fund Avenue Club Transport 8 Carer Day		35,032 1,148	33,594 15,995 12		(17,432) (32,594) (15,995) 12	17,600 2,148
		36,180	49,602		66,034	19,748

			Unrestricted	Unrestricted	Funds
			Major
		General Fundf	Repairs Fund	Development Fund		Total	Restricted Funds
As at 1 April 2021		3,455,928	55,000		435,638	3,946,566	19,748
Surplus/(Loss)	for the year	308,980				308,980	16,432
As at 31 March	2022	3,764,908	55,000		435,638	4,255,546	3,316

			Unrestricted	Unrestricted	Funds
			Major
		General Fund	Repairs Fund	Development Fund		Total	Restricted Funds
		F
As at 1 April 2020		2,935,088	55,000		435,638	3,425,726	36,180
Surplus/(Loss)	for the year	520,839				520,839	16,432
As at 31March	2021	3,455,928	55,000		435,638	3,946,566	19,748

	Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
	2022	2022	2022	2021	2021	2021
Fund balances at 31
March are represented
by:
Tangible assets	444,?02	168	444,870	450,164	17,600	46?,765
Investments Current assets I	3,681,453		3,681,453	3,382,377		3,382,377
(liabilities)	129,391	3,148	132,538	114,025	2,148	116,172
	4,255,545	3,316	4258,861	3,946,566	19,748	3,966314