Charity Registration Number 292526 The Berin Centre Annual Report and Unaudited Financial Statements For the Year Ended 31 March 2024
The Berin Centre Legal and Administrative Information Trustees John Taylor Jacqueline Logan Richard Pullen Robin Bennett Tina Elder Cathryn Neesam Daniel Scate Claire Andersson Appointed 14th November 2023 Tim Martin Appointed 28th May 2024 th Resigned 11 July 2023 Charity number: 292526 Principal Address: Wimblestraw Road Berinsfield Wallingford OX10 7LZ
The Berin Centre Year Ended 31 March 2024 CONTENTS Page Legal and Adrninislralive Inforrnalion Trustees, report Slalemtrnl of Twsleas, r6sponsibilitl8S Independent examineff s report Slatemenl of financial activities B818nce sheet 12 Nolas to thè accounts 13-20
The Berin Centre Year Ended 31 March 2024 Trustees Report The Berin Centre is a Charitable Incorporated Organisation. The governing document IS the Constitution of the charity adopted at the AGM or) 21 st January 2020, Appolntment of charity trustees 1. Apart from the first charity trustees, every trustee must be appointed for a term of three years by a resolution passed at properly convened meeting of the charity trustees. 2. In selecting Individuals for appointment as charity rrustees, the charity trustees must hève regard to the ski115, knowledge and experience needed for the effective administration of the CIO. Number of charity trustees al There must be at least three charity trusteÈs. If the number falls below this minimum, rhe remaining trustee or trustees may act only to call a meeting of the chJrity trustees, or 3ppoinr a new charity trustee. bl The maximurn number of charity trusrees is 12. The charity trustees may not appoint any charity trustee if as a result the riumber of charity truslees would exceed the maximum All Trustees give their lime voluntarily and do not receive personal benefit from the charity. Objects and activitles The objects of the Charity are set out in its Constitution as being.. The objects off the CIO are to prornote any charitable purpose for the l)enefit of the inhabitants of Berinsfield and the SrroUn{sIng areb without distinction of political, religious or other opinion with the object of improving the conditions of life for the said inhabitants. Its mission is.. To provide Family and Community Service5 for Berinsfield and surrounding villages. The Charity has identified its strategic priorities as-. Develop the reach and impact of our existing fatnily and cornmunity Continually evaluate the communitys evolving needs and Implement additional or adjusted seNices in response, whether directly delivered or provided by partners Improve and develop our physical space, including the construction of 3 Multi-purpose Communlty Cafe Strengthen our fundraising approach, continuing to develop positive relationships with donors and funders Public benefit Family support to parents Jnd their children OutdDof space for familie5 and children Use of meeting rooms for community groups and health 5ervice5 Provision of training courses supporting basic skills, digital inclusion, parenting skllls and wellbeing Support to Individuals on a range of topics including housing, benefits and budgeting Social and skills development actiiritiès for locèl resid@nt5 Community Larder arid Food Bank services Education ènd meaningful activities around community growing, affordable food solutions, and sustainability For these reasons the Trusrees consider that the Charity meets the public beriefit requirement. In setting rhe Charitys goals and in its planning activities the Trustees have given due consideration to the published Charity Comrni551on guidance on the operation of the public benefit requirement of the Charities Act 2011. Progress and Plans Activities and achievements In 2023-24 OLJr team of staff and volunteer5, Wlth support Bnd enga8ement from the local community, continued to deliver
The Berin Centre Year Ended 31 March 2024 hlgh-qu8lity and needs-led service5 during a time that could have seen Significant upheaval for the centre. Despite the Director being absent on maternity leave for 6 rnonths and the Communiiy Outreach Worker role experiencing some disruption, local residents not only continued to receive the services orn which theyve come to rely, but actually to a£cess some new aRd improved activities. The charity has emerged from thls period with an expanded staff team, improved facilities, and exciting plans on the horizon, Family Services Our range of family services continues to be broad, with a busy programme of activities hèppening each week throughout the year. This includes staple lavourites such as drop-in Sr2y and Play sessions, and more recent additions such as our monthly 53turd3ds group (for fathers and male carers) has become B popular core pari of our off@r. WÉ continue to nurture good working relationships with the Health Visitors, Midwives and Oxford Parent-lnfant Project IOXPIPI. all of whom are able to offer their services from the centre, making th@m rnore accessible to local families. Uptake of the repuiable Family Links parenting progr3mme has surged, 3nd feedback ha5 shown impressive positive change and progress for families, with 75% of parent5 reporting that their children were shOwng less emorional and beh3vioural difficulties. Balancing the l)igh demand for group artivities and training, with the high level of need for one-to-one fatnily support and safeguarding Interventions, we reviewed our staff capacity within Family Services and madè the decision to bolster this vital area of our delivery. We offered sm211 increases in hour5 to both our Farnity Services Coordinator and our Early Years Practitioner, enabling thetn to ulldertake the more time intensive sermces such as Family Links without disrupting any of (>ur regular activities. We also made the decision to appc>int a new role of Early Years Ass1Stant to support the day-to-day running of some of our core groups and to enable other staff to focus on more skill-specific activities such as intensive one-to-ones and home visits. We were delighted to appoint Lizzie Griffiths 10 the role in March, and she's quickly established hÈrgelf as an indispensable member of the team. We now have 1 $9 chlldren re8i5tered to the Growing Minds school readiness project in Berinsfield, all of whom r&ceive 3 high quality book delVerd to their home each month free of charge. have access to the fant35tic Peep Learning Togerher group sessions each week, and whose parents are offered one-to-one family 5UPPOrt whenever they need it. Independenr Researcher, Flona Gell, completed her report of the project across both Littlemore and Berinsfield during this period and provided a range of insight5 and recommendations that we presented at rhe Growing Minds bi-annual learning event in April. Tho reporte included real recognition of the p051tive irTrpact on families that the project 15 already having, and praise for the structured yet flexible approach to delivery that offer in Berinsfield. We've since lurther extended the Growing Minds offer in Berinsfield, providing 3 series of 'prep3ring for school, sessions dLJring the summer, and a free antenatal programme. Communlty Servlces Our Community Outreach Worker drove forward our fledgling community services during this period, nurruring individuals through one-to-one support and developing new groups, activities and events in response to local needs and wishes. This included tailored help with housing, benefits, mental health, drug us@, employability and a wide range of oiher topics. It a550 saw us establish new gTQUP5 such as a Women'5 Multicultur31 Group in resporise to a number of racist incidents occurring in the village, and a monthly Craft Group that was initially aimed at older isolated people but quickly became a thrivillg intergenerational group. The Village Voice groLJP that we'd launched last year to rekindle the village newsletter became increasingly independent until, with support, they constituted 3s a separate community group with their own bank account and became an independent entity. We continue to provide them with a room for their regular planning rneetings. Following 3 significant increase in demand for one-to-one support with complex issues, we approached South Oxfordshire Citizen's Advice to see what senjices they might be able to provide to the village- they now offer twice-monEhly appointments at the centre which has made highly valued Jdvice and 5igDposting much more accessible. We continue to administer our Hardship Fund, and have this year made grants/purchases of household equipment, dentist costs, and travel to appointments. The Outreach Worker role unfortullately experienced some disruption in the lètter part of the year due to personal circumstances. Whilst this redtjced our capacity to facilitate some of our groups, it actually broughi about an unanticipared positive outcome, with groups developing a greater gensè of ownership and independence as they bonded together to keep their favourite activities iunning. For example, the Lawn Games group has continued to meet on a weekly basi5 to play gentle aciivity garnes togerher OLJrside on the green.. we purchased and store their èquipment, and a trolley ro transport it, and we prepare them a tray of iefre5hment5. They no lonser need a member of our staff present whilst the group run5- they collect their equipment, Set up the game themselves and, as there no longer limited to our schedule, they now play
The Berin Centre Year Ended 31 March 2024 for two hour5 rather than one! They recently bought themselves a trophy to be presented to the winner each week, and have plans to visit other local groups in rhe area. The absence of our dedicated worker actually enabled this group to flourish in ways we hadn't anticipated. Food Services Food services are steadily becoming the third pillar of our core provision at The Berin Centre. Ttte Community Larder continues to run each week, with over 3.000 visits over the coursè of the year and more than 23 tonnes of food saved from lèndfill. Our foodbank services have also continued to be well used- both our referrals to the nearby emergency food delivery seNice1373 referrals this year alonel, and OLJr in-house stock of emergency food. Thè Cttmmunity Cafe project continues to develop, with planllillg perrnission for the new building having been granted, and local architects LAPD Architects having been appointed to develop designs in line wth the significant COTnmuDity consultation that has already taken place, Alongside our plans for a CommLsnity Cafe, we also see our Community Kitchen Garden, now in its second year, as a bridge between cjur community setvicès and food Services- It not only provides opportunities for @ngaging activities that upskill and benefii physic31 and mental health, but it a150 prowdes a very tangible outcome of a supply of locally grown, readily available food for people lo eat. Prèmlses Improvements A5 we had hoped, we removed the high metal fences from a large section of our perimeter early in this year, swapping them for rnore welcoming wooden picket fences and gates. Wee received feedback that the centre look5 far more friendly 35 3 result, and local partners in the village have also begun to have rheir own internal conversations about if and how they might reduce some of the physical security barriers around their own premises, having felt encouraged by the13ck of vandalism to The Berin Centre. We see this a5 an incredibly positive step fonNard for the village, ensuring that communlty asset5 r@3lly do fèel available and accessible to the people who use them. We renovated our front garden, levelling very uneven ground and installing new flower beds, making it a much more usable and presentable space. We also were awarded some Decarbonisation funding by the District Council following 3 survey carried out on Ihe building- this fndIng enabled us to swap a11 of our fluorescent overhead lights for LEDS, reducing our ener itsn5UmPtion. Summary Durin8 thi5 year, The Berin Centre celebrated its 40th birthday- a significant milestone. and we feel incredibly proud tc> have been sepding the berinsfield community with such longevity- we feel deeply rooted in the community, and we hope to ctsntinue to provide the sepJices and opportunities that local people want and need for many years to come. We were fortunate in lune to be joined for one week by two students from Oxford University carrying out a Mlcro-lnternshp. They used their week with us to compile a short report examining the demogrèphic data of Berinsfield Village, 3nd this report has become an invaluable resource, not only for u5 but for local partners.. we h3v& used it tu infor our work and to debunk outdated stereotypes our communications, thè Parish Council has made reference to it in developing their Neighbourhood Plan, and South Oxfordshire District Councll used it as the jumping off point for a deeper dive into Berinsfield dat3. It illuminated some key findings, including that Bersinfield residents actually have a higher rale of employment than the surrounding area, putting to bed the myth that local people are somehow workshy. We're grateful to Tom and Rlchard for Iheir sensitive and objective telling of the Berinsfield story. Dèmand for what we offer shows no sign of slowing down,. this year, we supported nearly 500 individual adults, almost 200 children, and $3w around 9,000 interactions take place either at the centre or out in thè wider villège. This doesn't include Ihe vast numbers of people accessing partner servlces at the centre, such as Riverside Counsellillg Clients. OXPIP families, Citizen's Advice appointments, and Health Visitor clinic5. All of this, despite a year o150me adverslty- Wlth the Director on Maternity leave, the staff te3m and board of trustees really banded together to ensure that momentum was not lost ar)d quality did not suffer. We also drew upon additional help frorn a temporary member of staff, Alice Dore. to maintain all the invisible proce55e5 that keep the charity ticking over. Beneficiaries chipped in too, helping lo build flat-pack furniture, make drinks foriqsitors, ar)d motivate groups to function more independently. To all of these people,. Staff, tru5tee5 and our commLJnity, we extend our thanks.
The Berin Centre Year Ended 31 March 2024 'Just coming here made everything seem light, almost like it s not so dark as I thought it was." Plans 2024-25 is set to bè a year of activity and growth, acr055 all areas of our work, reflecting our ongoing commitment lo evolving with the changing needs of the community, and building a robust and future-proof service.. At the end ol this finènci31 year, our Community Outreach Worker, Sarah, stepped down from her role. We'll therefore be looking to replace her 35 early as possible in 2024125. Previously, this role was a joint position with South Oxfordshire District Council- both organisatlOll5 have declded to employ separate staff who will work closely together in this next phase of developrnent. The new Outreach Worker will focus on the priority areas identified by Szr3h, which are physical health, loneliness and wellbeing, and upskilling. We will continue to dedicate time to fundraiging for the Community Cafe projett, and aim to finalise designs with community approval early in the next financi31 year. We will then be going out to tender for the construction of the building, and hope to begin the build in 2025. funding ollowing. We have begun to plot out in greater detail how the cafe will operate, and what staffing and resources it will need. This 3150 leads us Lo have further internal conversarions about our staff structure moving forward, and how we can best develop to ensure that all staff are both adequate supported and appropriately empowered to m8xim15e on their skills 3nd abilities. In the shorter term, we plan to launch a Maternity Library offering maternity clothes, baby-wearing slings, and re-usable cloth nappies for hire in the Autumn. This project is being led by our Early Years Assistant, but we hope to Involve parent beneficiaries in all aspects of ihe projec¥s planning and delivery to ensure it really meers need and is well used. Family Senjices will also F)e introducing Baby Massage classes and a series of new topic-b3sed workshops for parents. We are exploring a number of other possibilities for the wider community based on identif1ed needs and challenges, including a Men Sheds project (only possible with a 5Uitable premises), and scoping 10 see whether Turning Point Idrug and alcohol misuse charityl might consider c>perating some of their servlces from The Berin Centre. Wè also continue to participate in the 8erinsfield Garden Villag& Steering Group, advocating for the existing community in the plans for the new housing development. Lastly, we want to increase our collaboration with local partners and ensure that, as a collective, we are all best equipped and posiiioned tts mèèt local needs. As parr of th15 effort we will be re-launching thè bi-monthly Community Network Meeting that we have chaired in the past from September, providing an opportunity for local oigani5ations to share knowledge, opportunities and news. We look forward to another year of opportuniry, challenge, and togethèrness in 20241251 Flnancial Review ThÈ Treasurer and Director work together closely, with input from the Chair, to prepare the yéarly accounts. The Director and Chair rneet prior to all Board flleetings or more frequently if required. Together with the Treasurer, they have produced n annual budget adopted by the fu11 board. Fundraising The Charitys Income from donations is shown in the financial statements, which also describes the restricted purposes where applicable. The Trustees are extremely grateful to the donors who have shown such confidence in the Charitys work. Their generosity continues to drive the Charity's work forward.
The Berin Centre Year Ended 31 March 2024 ReseNe pollcy The Trustees regularly review the Charitys financial position, cash flow and spènding against rhe background of its budget and review it at our bi-rnonthly meetings. The Chariws reseNes policy 15 reviewed annu311y. The resenje policy ensures that the Charity has sufficient fund5 to meet its corllmitments to staff and clients for 4 monrhs ahead. John Taylor-chair
The Berin Centre Year Ended 31 March 2024 STATEMENT OF TRUSTEES, RESPONSIBILITIES The trustees a re responsible for prepaTing the Trustees, Report and the liTranci al statements in accordance with applicable 13w and Uniled Kingdom Accounting Standards Iunlted KinÉdom GeneIlyAcCepted AccounlngPracticel. The law 3pplScable ta charities England and Wale5, the Charitie5 Act 2011, Charity IA£counts and Report51 Regul ations 2008, requi re the trustee5 to prepare ftnanci al sta temenis for each financla l yea r whl ch give a true and fairwewofthe charity's financial activiries duringthe yearartd Its h-nantial position 3tthe end ofthe year. In prepa rl ng those fln3 nclal stltements, the tru5tee5 H re required to.. selectsuitable 3ccountinE policies and then applythem conslstently,. observe the methods and principles in the Charities 50RP IFRS1021,' mèke judgments and estimates that a re reastsna ble and prudènt,. state whether3ppli£able aÈcountingstandards have been followed, 5ubjectto anymaterial depèrtures disclosed and explained in the financial st3t&ments., prepare the fr-nancl al statemÈnts on the golng concern basis unless it is i nappropri2tÈ to prÈs ume that thÈ charitywill conknnue in operation. The trustÈes Ère responsiblè forkeÈpingpropÈrÈtcountingrÈcords which disclose with reasonable accuracyataTFytime the lin3nti81 positton of the charity ad to Ènablo them to Èn£urÈ that thÈ h'nantial statèmÉnt5 tomplywith applicable law. They3re a150 responsible for 53feEJ3rdingthe assets and hence fortèkingreasonable steps forthe preventron nd detection of fraud a nd other irregulariiTes.
Indopendent Examiner's Report to the Trustees of the Berin Centre For the Yaar Endad 31 March 2024 I report to the Chaty Trustees on my 8xamination of the ftn8ntial stal8m8nts of Th8 Bortn Centro (the charftyl for the year ended 31 March 2024, which are set out on pages 11-20. Re8pon81blllllas and ba$ls of report As th6 trustees of the charity, you ar6 f68[sIble for tha praparalion of thè financlal statements In accordance wlth th6 requirements of the Charitles Act 2011 fthe kr). I report in respect of my axamlnalon of the Chadty'8 acnts carri&J c1 under section 145 of the 2011 Act and In canyng out my 6xaminalon, I have follthved 811 the applIcaa Dlrectlons g1 by th& Charfty Camm1s61on undar section 145(5Xbl of tha Act. Ind6pendent exam]ntrS statemont I have complgled my examination. I confimi that no matter8 hava ¢ome to my attent6on whlch giv88 me Cause to bell8ve thai in any material respect.. th& accountlng records w8r8 not kept In awdanc* th Sedon 130 ofthe ChartU08 Act., ly 2 the accounts did not a¢¢ord wtth thé accounting r8cord8', or 3 th8 accounts dld not compty wSth the appllcable requirements nC&M1n9 the fom and nIent of accounts sel out In th8 Charftias (Accounts and Reports) Regulations 2008 oth8r than any requirement Ihal tha accounts giva a true and falr, vl8w whlch18 not a matter LM8idered a8 part ol an Indep8ndent 8xamlnallon. I have no con¢em8 and have come 8¢ross no other matters In connectlon wlth the examlnauon to whlth attenllon Shjid be drawn In Ihls report in ordar to enable a proper und8r8tandlng of the ftnanclal statements to be r8a¢had. Dato.. 14A 202W Allson Plerazzlnl ACA Whlte Rose Accountsncy 10, Hatford Farfngdon Oxford8hlr8 SN7 8JF 10
The Berin Centre Statement of Financial Activities for the Year Ended 31 March 2024 Prior year funds Unrestricte d funds Restricte d funds Total funds Nate Income Income and from.. Donations and legacies Investment Income Other Total Income 119,123 11 2,798 121,932 71,034 190,157 132,713 11 71,034 192,966 136,674 Expenditure Raising funds Charitable activities 116,062 34,931 150,993 121,954 18,900 150.993 q40,854 Other Total Expenditure 116,062 34,931 Net Incomel {Expenditure) Transfer between funds Net movement in funds 5,870 36,103 41,973 (4,180) 21.063 20,910 41,973 (4,1801 Reconciliation of funds: Total funds brought foNard Total funds carried fonmard 10-11 128220 149,283 128 220 132,400 170 193 128 220 10-11 11
The Berin Centre Notes to the Financial statements for the Year Ended 31 March 2024 Note Unrestricte d funds Restricte Total this Total last d funds year year Fixed assets Tangible assets 16,905 16,905 Current assets Debtors Cash at bank and in hand Total current assets 8,736 127,531 136,267 8,736 148 441 157,177 22,125 111,734 133.859 20,910 20,910 Creditors: amounts falllng due within one year 3,889 3,889 5,639 Net current assets 132,378 20,910 153,288 128.220 Net Assets Funds of the Charity Restricted income funds Unrestricted funds Total funds 149,283 20,910 170 193 128.220 11 20,910 20,910 149,283 170,193 10 149,283 149,283 128,220 128 220 The financial statements were approved and authorised for issue by the Board of Trustees on 121h November 2024. Signed on behalf of the board of Trustees by John Taylor Chair of Trustees 12
The Berin Centre Notes to the Financial statements for the Year Ended 31 March 2024 1. ACCOUnng policies 1.1 Charity Information Th@ Berin Centre is a registered Charity in the United Kingdom. It 18 Stru¢lured as a Chari18ble Incorporated Organisalion and in th8 event of the charity being dissolved the guarantee is limitèd lo £1 per member of the charity. The piineipal address of the Charity is Wimbleslraw Road, Bellnsfield, Wallingford OXI 0 7LZ. Accounting convention The accounis (financial slalem6ntsl have been prepared undèr tha historical cost convention with items recognis6d al cosl or transaction value, and in accordance with the Financial Reporting Standard ¥pplicable in the UK and Republic of Ireland IFRS1021. Statement ol Recommendèd Practice.. Accounting and Rèporting by Charities (Revised 20191 applicable lo chariti&s preparing their accounts in accordance with FRS1021'Charities SORP IFRS1021'1, and the Charities Act 2011. The Charity meets the definition of a public benefit entity under FRS 102 The financial stalsmonls are prepared in sterfing, which is the functional QuencY of the charity. Monetary amounls in these fir)ancial statemènts are rounded lo the nearest £. The charity has taken advantage of the gxamption in Financial Reporting Sland8rds from the requirement lo prepare a cash flow statement on the grounds that il is a small charity. The principal a¢¢ounting policAes 8dopl8d are sel out below. 1.3 Golng concern At th8 time of approving the financi81 stalemenls. the trusl86s have a reasonable expeclgtion that the charity has adequate resources to CDntinue in operalional existence for the loreseeable future. Thus. the Iruslees continue lo adopt the going conrn basis of aCcountng in preparing the financial slalements. 1.4 Charitablè funds Unreslricled fvnds are available for use al Ihe discretion of the trusteès in furtherance of their charitable objectives ijnless the funds have been designatèd for othar purposes. Restricted funds are subject to specific condition5 by donors as to how they may be used. 1.5 Incoming resources Income is recognised when the charity is legally entitled to il after any performance conditions have b&sn met, the amounts can be measured reliably, and il is probabl@ that income will tse Teceived. Donations and grants are rec(niSed once the charity has been notified of the don8tion unless performance conditions reqlre defeal of the amount. Income tax recoverable in relation lo donations rec8ived under Gift Aid or deeds of covenant is recognised al tho time of the donation. 1.6 Resour¢•s Expended Expenditure is r&cognised on an accruals basis as a liability is incurred, Expenditure includes any VAT whi¢h cannot be recovered and is reported as part of the expendilure lo which it relalas. Charitable expenditure comprises those costs incurred by the charity in the delivery of ils activities and sèrvices to beneficiaries. 11 includes both costs th81 can be allocated directly lo such 8clivilies and those costs of an indirect nature necessary lo support them. 13
The Berin Centre Notes to the Financial statements for the Year Ended 31 March 2024 1. Aecountlng policieslcontinuedl 1.7 Penslon Costs The Charity op8rales a defined contribution s¢h¢mo for Ils employees. Contributions are expensed a8 they become payable. 1.8 Volunteers Th6 valu8 of servt¢es provided by volunteers is not Incorpor816d in these financial stateménts. Further details of their conlrlbulion is set out in note 6 to these financial st8lèments. 1.9 Taxatlon The Gharily is an exewpl charity within the meaning of schedule 3 of the Charities 2011 and therefore meets the Criteria lo be defined as a charily for corporallon lax purposes. 1.10 Tangible flxed assets Tangible fixed assets are initially measured al cost and subsequently measured at cost or valuation, nel of depreciation and any impairrnent losses. Depreciation is provided on all tangible fixed assets al rates which ara calculsled to write off the cost, less estimated residual valuè Iwhich 15 the expected amount that would cutrenlly be obtained from disposal of ¥n assell over its expected useful life as follows.. Fixtures, liltings and equipment 4 years Straight line Plant and machinèry 4 years straight line 1.11 Debtors Trade and other debtors are recognised al the setllemenl amount du8 afler any trac*e discount offéred. Prepayments are valued at the amounl prepaid nel of any trade discounts due. Accruttd income and lax recoverable is included at tha bést astimal$ of the amounts receivable al the balanco sheet dale. 1.12 Cash and cash equivalÈnt Cash at bank and cesh in hand includes cash and short term highly liquid investments with a short malurily of three months or less from the dale of 8¢quisilion or opening of the deposll or similar accounl. 1.13 Credltors Creditors are recognised where the ¢harity has a presenl obligation resulting from a past event thal will probably result in the transfer of funds lo a third paty and the amount due lo selue the obligation Can be measured or estimated reliably. Gredilors are normally recognised al their settlement amount after allowing for any trade discounts due. 1.14 Financlal Instrumènts Th& charity has elÉcted to apply the provisions of Section 11 'Basic Financl81 InslrLkmenls' and Section 12 'Olher Financial In51rumenls Issue5, of FRS 102 to all of ils financial inslrumenls. Financial instruments are recognlsed In the eharitls balance sheet when the charity becomes party to the contractual provisions ol the inslrumenl. Financial 2ssets and liabilities are offset, with the nel amounts prasented in thè financial statements. when 14
The Berin Centre Notes to the Financial statements for the Year Ended 31 March 2024 there is a legally enforceable right lo sel off the recognised amounts and ther8 is an inlenlioll lo settle on a net basis or lo realisa the assel and settle the li8bilily simultaneously. Basic financial assets Basic financial a55ets, which include debtors alld cash and bank balances, are inilially measured at transa¢lion price including Iransa¢llon costs and are subsequently carrled at amortised ¢osl using the effective inleresl rnelhod unless the arrangement conslilules a financing Iransa¢tion, where the transaction is measured at the present value of the fulure receipts discountéd al a market rale of interest. Financial assets classified as receivable within one yéar aro not amortised. Basic financlal liabilitlgs Basic financial liabilities, including crèditors are initially recognised at transaction pricè unless th arrangement conglitutès a finanoing transaction, where the debt instrumént is m6asured at the present value of th6 future payments diSGounled 2l a market rale of intèr&st. Financia5 liabililies classified Bs payable within one year are not amortised. Trade creditors are obligations to pay for goods or services that have been acquired in th& ordinary course of operations from suppliers. Amounts payable are classified as Currènt liabilities if payment Is due withln one year or less. If not, they are presented as non-current liabilities. Trade Gredilors are recognised initially al ITansa¢lion price and subséquèntly measured al amortised ¢ost using the effe¢tive interest method. 1.15 Critical a¢counting estimates and judgements Estimates and judgements are continually èv8luated 2nd are based on h15torica1 experience and other factors, including expectations of future events that are believed to be reasonable under tlie circumstances. The Charity makes oslimales and assumptions concerning the future. The resulting accounting eslimalos and assumptions will, by definition, seldom equal the relaled actual results. No judgements18part from those involving éslimatesl Fiave been made in the process of applying the above accounllng policies. 15
THE BERIN CENTRE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 2. Income Donatlons and Legaci88 Unr&strlctad Income Restrlcte d in¢ome Total Income Prior year Total Unrestrlcte Prlor Yoar Total Rèstrlcted Prlor Year Total Grants 119,123 71.034 190,157 56,756 75,957 132,713 Government Grants Includ&d in the above grant revenuè is th8 following governmènt grant.. This Year Restri¢ted Prior Year Total R8Strlcted Berinsfield Parish Council OxfoTdshire County COLincil South Oxlordshire District Council Oxfordshire County Council For core costs For the upkpep DI building and garden Core costs, fcx)d & warmth grant For community garden 750 15,242 13.555 1,000 49,771 Investment Income Unrestrleted funds RestrictÈ d income funds Total funds Prior year Unrestricte Bank Intar•st 11 Total 11 Other IneomÈ Unra$trlcted Rèstrlete fund$ d incoma funds Total funds Prior year Unrèstricte Room rental income 2,798 2,798 2,798 2,798 3,961 3,961 Tolal
THE BERIN CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 3. Expenditure Expenditure on tharltable actfvities Family SeNl£es Unrestrictéd Restrlcted funds funds Communlty Project5 Unrestrlcted Re5trlcte funds dfunds Tirtal Total 2024 202> 76,110 22,907 13,431 3,978 4,042 116.490 84,749 Other costs 150993 121954 Included in the expenditure on charitable 2clivitiés ère.. Foes payabl& to thè Indèpendent Examiner This ytèr Last year For examinstion of the accounts 1,000 1,000 Total 1,000 1,000 Expenditure on other costs is unrestricted 4. Staff costs Thi8 y8ar Last year Wages and s818ries 108,794 75.619 Soclal S6curily cosls 4,989 7,338 Employar's contribution to defined contribution pension scheme 2,707 1,791 Total 116,490 84.748
THE BERIN CENTRE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Staff Numbers The average nurnber of staff employed during the year was Thls Year Last Yèar Number Number Adminislr81ion and seNice provision No etnployee received total benefits (excluding gmployer pension contribulionsl of more than £60,000 during the year. 5.Trustees and Key Management Personnel None of the trustees lor any persons ¢onnecled wllh them) received any remunerallon, benefits, or expenses from the charity during the year12023'. £Nill. The key management personnel of the Charity Comprise ihe Iruslees and the Dirtsclor. The total of employee benèfits lincluding employer pension contribulionsl was £32,661 12023 £38,583). 6.Volunteers The charity has 3 volunteers who support the running of the Community Larder. 7. Tangible Fixed Assets Cost Lir valuation Land & Bulld5ng$ Plant and Machlnery Flxtures, fittlngs and oqulpment Total Cost At the beginning of the year Additions At ènd of th8 year 2.240 11,247 6,368 17,615 13,487 16,905 30,392 10,537 10,537 2,240 Depre¢latlon At beginning of the year At end of th• yèar 2,240 11,247 11,247 13,487 13,487 Net book valu8 at the beginning of the year Net bDok valuo at the end ol the year 37
THE BERIN CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 8. Debtors and Prepayments This year Last year Trade debtors 8,423 21,795 Other Debtors 5,313 330 Tolal 22,125 All current and prior year debtors were unreslricted. g. Creditors.. Amounts falling due within one year Thls year Last year Trade Creditors 1,686 2,087 Accruals and delerred income 1,830 Other Tax and So¢izl Security Costs Tot81 All current and prior year oredilors were unTeslricted. 10. Unrestrlcted Funds Thls year Balan¢¢ at 1 Aprll 2023 In¢omè Exp&ndlture Transfers Balaiice at 31 March 2024 General Fund Dèsignated Building Fund Designated Growth Fund 71,120 7,100 50 000 128.220 121,932 1116,0621 15,193 92.183 7,100 50,000 149.283 121932 116062 Last Year Al 1 April 2022 Income Expenditure Transfer At 31 March 2023 General Fund Designated Building Fund Designated Growth Fund 55,900 26,000 50 000 131900 60,717 145,4971 118,gooi 71,120 7,100 128,220
THE BERIN CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 11. Restricted Funds This year Balance at Income 1 Aprll 2023 Expendltur8 Transfèrs Balanc8 at 31 March 2024 South Oxfordshire District Council Oth8r r85trict8d Funds 49,771 122,6111 110,0001 17,160 Last Year Balance at Incom8 1 April 2022 Expenditure Transfers Balanee at 31 March 2023 Oxon Community Foundation Other reslric16d Funds 33,142 133,1421 500 500 12.Analysls of Net Assets betW88n Funds This Year Unrestricted ReslriGt¢d Last Year Unrestricted RestDeted Total Total Tangible Fixed Assets Current Assets 16,905 126,267 16,905 157.17 20,910 133,859 133.85 Current Liabilities 149.283 20,910 170,19 128,220 128,22 13. Related party transactlons There were no disclosable related party transactions during the year12023 £NILI