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 S￿rroUn{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 shOw￿ng 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 del￿Ver￿d 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 the￿re 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. We￿e 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 f￿ndIng 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-lnternsh￿p. 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 Gene￿IlyAcCepted 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 a￿d 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 Cha￿ty 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 ac￿nts carri&J c￿1 under section 145 of the 2011 Act and In
canyng out my 6xaminalon, I have follthved 811 the applIca￿a Dlrectlons g1￿ by th& Charfty Camm1s61on undar
section 145(5Xbl of tha Act.
Ind6pendent exam]ntr￿S 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 Sh￿jid 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. ACCOUn￿ng 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 Qu￿encY 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 con￿rn basis of aCcount￿ng 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 req￿lre defe￿al 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