REGISTERED CHARITY NUMBER: 301163
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 December 2021
for
Hillbourne District Community Association
Birkett & Co Ltd 186b Lower Blandford Road Broadstone Dorset BH18 8DP
Hillbourne District Community Association
Contents of the Financial Statements for the Year Ended 31 December 2021
| Page | |
|---|---|
| Report of the Trustees | 1 |
| Independent Examiner's Report | 2 |
| Statement of Financial Activities | 3 |
| Balance Sheet | 4 |
| Notes to the Financial Statements | 5 to 10 |
| Detailed Statement of Financial Activities | 11 to 12 |
Hillbourne District Community Association
Report of the Trustees for the Year Ended 31 December 2021
The trustees present their report with the financial statements of the charity for the year ended 31 December 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
301163
Principal address
69 Cavan Crescent Waterloo Estate POOLE Dorset BH17 7EY
Trustees
Ms Maria Louise Cutler Store Colleague Mr Stephen Philip Utley Church Pastor Ms Jennifer Anne Scott Retired
Independent Examiner
Birkett & Co Ltd 186b Lower Blandford Road Broadstone Dorset BH18 8DP
Approved by order of the board of trustees on 25 January 2022 and signed on its behalf by:
Ms Maria Louise Cutler ‐ Trustee
Page 1
Independent Examiner's Report to the Trustees of Hillbourne District Community Association
Independent examiner's report to the trustees of Hillbourne District Community Association
I report to the charity trustees on my examination of the accounts of Hillbourne District Community Association (the Trust) for the year ended 31 December 2021.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Joseph Knot FMAAT Birkett & Co Ltd 186b Lower Blandford Road Broadstone Dorset BH18 8DP
25 January 2022
Page 2
Hillbourne District Community Association
Statement of Financial Activities for the Year Ended 31 December 2021
| 2021 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 13,970 Other trading activities 2 11,303 Investment income 3 ‐ Total 25,273 EXPENDITURE ON Raising funds ‐ Other 17,181 Total 17,181 NET INCOME 8,092 RECONCILIATION OF FUNDS Total funds brought forward 134,335 TOTAL FUNDS CARRIED FORWARD 142,427 |
2020 Total funds £ 11,917 12,630 3 |
|---|---|
| 24,550 15,585 ‐ |
|
| 15,585 | |
| 8,965 125,370 |
|
| 134,335 |
The notes form part of these financial statements
Page 3
Hillbourne District Community Association
Balance Sheet 31 December 2021
| 2021 Unrestricted fund Notes £ FIXED ASSETS Tangible assets 6 110,997 CURRENT ASSETS Debtors 7 1,319 Cash at bank and in hand 32,064 33,383 CREDITORS Amounts falling due within one year 8 (1,953) NET CURRENT ASSETS 31,430 TOTAL ASSETS LESS CURRENT LIABILITIES 142,427 NET ASSETS 142,427 FUNDS 9 Unrestricted funds 142,427 TOTAL FUNDS 142,427 |
2020 Total funds £ 111,394 1,888 22,916 24,804 (1,863) 22,941 134,335 134,335 134,335 134,335 |
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 25 January 2022 and were signed on its behalf by:
Ms Maria Louise Cutler ‐ Trustee
Mr Stephen Philip Utley ‐ Trustee
The notes form part of these financial statements
Page 4
Hillbourne District Community Association
Notes to the Financial Statements for the Year Ended 31 December 2021
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings ‐ 15% on reducing balance
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
continued...
Page 5
Hillbourne District Community Association
Notes to the Financial Statements ‐ continued for the Year Ended 31 December 2021
2. OTHER TRADING ACTIVITIES
| Hall hire ‐ events Dancing Social club rental 3. INVESTMENT INCOME Deposit account interest |
2021 £ 6,653 ‐ 4,650 11,303 2021 £ ‐ |
2020 £ 630 3,600 8,400 |
|---|---|---|
| 12,630 | ||
| 2020 £ 3 |
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2021 nor for the year ended 31 December 2020.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 December 2021 nor for the year ended 31 December 2020.
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | |
|---|---|
| fund | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Donations and legacies | 11,917 |
| Other trading activities | 12,630 |
| Investment income | 3 |
| Total | 24,550 |
| EXPENDITURE ON | |
| Raising funds | 15,585 |
| NET INCOME | 8,965 |
| RECONCILIATION OF FUNDS | |
| Total funds brought forward | 125,370 |
continued...
Page 6
Hillbourne District Community Association
Notes to the Financial Statements ‐ continued for the Year Ended 31 December 2021
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES ‐ continued
| TOTAL FUNDS CARRIED FORWARD 6. TANGIBLE FIXED ASSETS COST At 1 January 2021 and 31 December 2021 DEPRECIATION At 1 January 2021 Charge for year At 31 December 2021 NET BOOK VALUE At 31 December 2021 At 31 December 2020 7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade debtors Prepayments |
Long leasehold £ 108,749 ‐ ‐ ‐ 108,749 108,749 |
Unrestricted fund £ 134,335 Fixtures and fittings Totals £ £ 62,825 171,574 60,180 60,180 397 397 60,577 60,577 2,248 110,997 2,645 111,394 2021 2020 £ £ 1,120 1,500 199 388 1,319 1,888 |
|---|---|---|
continued...
Page 7
Hillbourne District Community Association
Notes to the Financial Statements ‐ continued for the Year Ended 31 December 2021
8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Trade creditors Other creditors 9. MOVEMENT IN FUNDS At 1/1/21 £ Unrestricted funds General fund 134,335 TOTAL FUNDS 134,335 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 25,273 TOTAL FUNDS 25,273 Comparatives for movement in funds At 1/1/20 £ Unrestricted funds General fund 125,370 TOTAL FUNDS 125,370 |
2021 2020 £ £ 348 ‐ 1,605 1,863 1,953 1,863 Net movement At in funds 31/12/21 £ £ 8,092 142,427 8,092 142,427 Resources Movement expended in funds £ £ (17,181) 8,092 (17,181) 8,092 Net movement At in funds 31/12/20 £ £ 8,965 134,335 8,965 134,335 |
|---|---|
continued...
Page 8
Hillbourne District Community Association
Notes to the Financial Statements ‐ continued for the Year Ended 31 December 2021
9. MOVEMENT IN FUNDS ‐ continued
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 24,550 | (15,585) | 8,965 |
| TOTAL FUNDS | 24,550 | (15,585) | 8,965 |
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund TOTAL FUNDS |
At 1/1/20 £ 125,370 125,370 |
Net movement in funds £ 17,057 17,057 |
At 31/12/21 £ 142,427 142,427 |
|---|---|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 49,823 | (32,766) | 17,057 |
| TOTAL FUNDS | 49,823 | (32,766) | 17,057 |
continued...
Page 9
Hillbourne District Community Association
Notes to the Financial Statements ‐ continued for the Year Ended 31 December 2021
10. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2021.
Page 10
Hillbourne District Community Association
Detailed Statement of Financial Activities for the Year Ended 31 December 2021
| INCOME AND ENDOWMENTS Donations and legacies Appeals and donations Grants Subscriptions Other trading activities Hall hire ‐ events Dancing Social club rental Investment income Deposit account interest Total incoming resources EXPENDITURE Support costs Management Rates and water Insurance Light and heat Telephone Postage and stationery Alarm maintenance Repairs and maintenance Subscriptions Cleaning Finance Fixtures and fittings |
2021 £ 460 13,500 10 13,970 6,653 ‐ 4,650 11,303 ‐ 25,273 3,234 2,453 4,608 1,028 39 ‐ 2,377 55 2,050 15,844 397 |
2020 £ 717 10,000 1,200 |
|---|---|---|
| 11,917 630 3,600 8,400 |
||
| 12,630 3 |
||
| 24,550 1,787 2,609 5,278 1,005 ‐ 273 1,314 274 1,500 |
||
| 14,040 467 |
This page does not form part of the statutory financial statements
Page 11
Hillbourne District Community Association
Detailed Statement of Financial Activities for the Year Ended 31 December 2021
| Detailed Statement of Financial Activities for the Year Ended 31 December 2021 |
||
|---|---|---|
| Finance Governance costs Accountancy fees ‐ bookkeeping Independent examiner's fees Total resources expended Net income |
2021 £ 100 840 940 17,181 8,092 |
2020 £ 150 928 |
| 1,078 | ||
| 15,585 | ||
| 8,965 |
This page does not form part of the statutory financial statements
Page 12