## **REGISTERED CHARITY NUMBER: 301163**
## **Report of the Trustees and**
**Unaudited Financial Statements for the Year Ended**
**31 December 2022 for**
**Hillbourne And District Community Association**
**Hillbourne And District Community i i**
## **Contents of the Financial Statements for the Year Ended 31 December 2022**
||**Pag**||
|---|---|---|
||**e**||
|**Report of the Trustees**|1 to|3|
|**Independent Examiner's Report**|4||
|**Statement of Financial Activities**|5||
|**Balance Sheet**|6 to|7|
|**Notes to the Financial Statements**|8 to|1|
|||4|
|**Detailed Statement of Financial**|15 to|16|
|**Activities**|||
## **Hillbourne And District Community i i**
## **Report of the Trustees for the Year Ended 31 December 2022**
The trustees present their report with the financial statements of the charity for the year ended 31 December 2022. 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).
## **OBJECTIVES AND ACTIVITIES Objectives and aims**
The object of the charity is the establishment of a community centre, whereby the local community can meet and use any services and can participate in activities which will encourage and promote community spirit and awareness. The charity will not discriminate against anyone in the area of benefit regardless of sex, sexual orientation, race, political or religious beliefs or other opinions. The common effort is to advance education and to provide facilities in the interests of social welfare for recreational and leisure-time occupation with the objective of improving the conditions of life for the said inhabitants.
## **ACHIEVEMENT AND PERFORMANCE Charitable activities**
The charity continues to provide services and activities that provide support and enhance the lives of the local community. The charity has provided (a brief summary of what the centre has provided between Jan and Dec 22 such as any activities of its own, number of hirers and hires over the year?)
## **FINANCIAL REVIEW Reserves policy**
Whilst the year ended in 2022 with a reserve value of £145,183, it must be noted that the liquid 'free' reserves for future objectives are far lower. The majority of this fund value is made up of fixed assets with a net book value totalling £110,659. Of this, £108,749 relates to the un-depreciated spend on leasehold improvements over many decades. It has been the historical accounting policy to not depreciate this asset though there is no real carrying value to this and is certainly not a liquid fund available to spend on the ongoing charitable objectives, but a reflection of the historical investment in the premises at which the activities are carried out.
For the purpose of 'available' funds, these are made up of the current assets (debtors, prepaid expenses and a bank balance of £37,182 as of 31 December 2022) less current liabilities (suppliers owed and accrued expenses). This value comes to £34,524, being the liquid un-restricted funds on hand.
As the charity is responsible for all repairs and maintenance on the building the trustees have set aside £15,000 as a designated fund for long term repairs on the building and maintenance over the next 5 years. Therefore the free reserves are £19,525 which represents about 8.5 months of annual expenditure and is within the reserves target set by the charity of holding between 6 and 9 months to cover any periods of lower income and the costs of an orderly closure.
These two elements of the accounts have been amalgamated together under a single 'un-
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**Hillbourne And District Community** restricted' fund heading in the Balance Sheet simply for ease of reading the accounts and **i i** there being no specific purpose or requirement to state differently.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document**
The charity is controlled by its governing document, a constitution and constitutes an unincorporated charity.
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## **Hillbourne And District Community i i**
## **Report of the Trustees for the Year Ended 31 December 2022**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Recruitment and appointment of new trustees**
The board of trustees are elected at an Annual General Meeting and this consists of all the existing charity members and members from the local community who lives in the area of benefit. The members are put forward at the AGM and are determined by simple majority votes cast by all the individuals present, with each individual having one vote. In the event of an equality of votes, the Chair may exercise a second vote as a casting vote. Once this vote has been exercised the member is automatically appointed as a trustee.
## **Organisational structure**
The board of trustees meets regularly as a management committee. This management committee discusses the activities of the charity in terms of finance, premises and staffing. In planning activities for the year the trustees kept in mind the Charity Commission’s guidance on public benefit at their meetings. Volunteers of the charity have delegated authority to carry out day to day work within policies agreed by the management committee.
## **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 (resigned XXXX) Ms Jennifer Anne Scott Retired (resigned XXXX) Mr Peter Ketchley (appointed 28.4.22) Mr Leslie Burden (appointed 28.4.22, died xxxx) Ms Michelle Chissell (appointed 28.4.22) Ms Shauna Harris (appointed 3.4.2023)
## **Independent Examiner**
Birkett & Co Ltd 186b Lower Blandford Road Broadstone Dorset BH18 8DP
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## **Hillbourne And District Community**
**i i**
## **Report of the Trustees for the Year Ended 31 December 2022**
Approved by order of the board of trustees on XXXX 2023 and signed on its behalf by:
Ms Maria Louise Cutler - Trustee
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**Independent Examiner's Report to the Trustees of illb Associationd i i C i**
## **Independent examiner's report to the trustees of Hillbourne And District Community Association**
I report to the charity trustees on my examination of the accounts of Hillbourne And District Community Association (the Trust) for the year ended 31 December 2022.
## **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:
1. 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
3. 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 Knott FMAAT Birkett & Co Ltd 186b Lower Blandford Road Broadstone Dorset BH18 8DP
27 January 2023
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## **Hillbourne And District Community i i**
## **Statement of Financial Activities for the Year Ended 31 December 2022**
||**December 2022**|||
|---|---|---|---|
|||2022|2021|
|||Unrestrict|Tota|
|||ed fund|l|
||Note|£|fund|
||s||s|
||||£|
|**INCOME AND ENDOWMENTS**|**FROM**|||
|Donations and legacies|2|20|13,960|
|**Charitable activities**|4|||
|Charitable activities||30,029|11,313|
|Investment income|3|3|-|
|**Total**||30,052|25,273|
|**EXPENDITURE ON**||||
|**Charitable activities**||||
|Charitable activities||26,958|16,784|
|Other||338|397|
|**Total**||27,296|17,181|
|**NET INCOME**||2,756|8,092|
|**RECONCILIATION OF FUNDS**||||
|Total funds brought forward||142,427|134,33|
||||5|
|**TOTAL FUNDS CARRIED FORWARD**||145,183|142,42|
||||7|
The notes form part of these financial
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## **Hillbourne And District Community i i**
## **Balance Sheet 31 December 2022**
|**FIXED ASSETS**
Note
s
2022
Unrestrict
ed fund
£
Tangible assets
7
110,659
**CURRENT ASSETS**
Debtors
8
169
Cash at bank and in hand
37,182
37,351
**CREDITORS**
Amounts falling due within one
year
9
(2,827)
**NET CURRENT ASSETS**
34,524
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
145,183
**NET ASSETS**
145,183|202
1
Tota
l
fund
s
£
110,99
7
1,319
32,064
33,383
(1,953)
31,430
142,42
7
142,42
7|
|---|---|
The notes form part of these financial
continued
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## **Hillbourne And District Community i i**
## **Balance Sheet - continued 31 December 2022**
|**FUNDS**
10
Unrestricted funds
**TOTAL FUNDS**|145,18
3
145,18
3|142,42
7|
|---|---|---|
|||142,42
7|
The financial statements were approved by the Board of Trustees and authorised for issue on XXXXX 2023 and were signed on its behalf by:
Ms Maria Louise Cutler - Trustee
XXXXX - Trustee
The notes form part of these financial
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## **Hillbourne And District Community**
## **i i**
## **Notes to the Financial Statements for the Year Ended 31 December 2022**
## **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
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## **Hillbourne And District Community i i**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2022**
|**2.**
**DONATIONS AND LEGACIES**
Appeals and donations
Grants
Grants received, included in the above, are as follows:
Other grants
**3.**
**INVESTMENT INCOME**
Deposit account interest
**4.**
**INCOME FROM CHARITABLE ACTIVITIES**
Activity
Membership
Charitable activities
Social club rental
Charitable activities
Hall hire - events
Charitable activities||
|---|---|
|||
|||
continued
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## **Hillbourne And District Community i i**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2022**
## **5. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 December 2022 nor for the year ended 31 December 2021.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 December 2022 nor for the year ended 31 December 2021.
|**6.**|**COMPARATIVES FOR THE STATEMENT OF**||
|---|---|---|
||**FINANCIAL ACTIVITIES**|Unrestrict|
|||ed fund|
|||£|
||**INCOME AND ENDOWMENTS FROM**||
||Donations and legacies|13,960|
||**Charitable activities**||
||Charitable activities|11,313|
||**Total**|25,273|
||**EXPENDITURE ON**||
||Charitable activities|16,784|
||Other|397|
||**Total**|17,181|
||**NET INCOME**|8,092|
||**RECONCILIATION OF FUNDS**||
||Total funds brought forward|134,335|
||**TOTAL FUNDS CARRIED FORWARD**|142,427|
continued
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## **Hillbourne And District Community**
## **i i**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2022**
## **7. TANGIBLE FIXED ASSETS**
|Long
leaseho
ld
£
**COST**
At 1 January 2022 and
31 December 2022
108,749
**DEPRECIATION**
At 1 January 2022
-
Charge for year
-
At 31 December 2022
-
**NET BOOK VALUE**
At 31 December 2022
108,749
At 31 December 2021
108,749
**8.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade debtors
Prepayments|Fixture
s
and
ftting
s
£
62,82
5
60,57
7
338
60,91
5
1,91
0
2,24
8
2022
£
-
169
169|Totals
£
171,5
74|Totals
£
171,5
74|
|---|---|---|---|
|||60,577
338||
|||60,915||
|||110,65
9||
|||110,99
7||
|||2021
£
1,120
199
1,319|2021|
continued
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## **Hillbourne And District Community**
## **i i**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2022**
|**9.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN**
**ONE YEAR**
Trade creditors
Other creditors
**10.**
**MOVEMENT IN FUNDS**
**Unrestricted funds**
At 1/1/22
£
General fund
142,42
7
**TOTAL FUNDS**
142,42
7
Net movement in funds, included in the above are
as follows:
**Unrestricted funds**
Incomi
ng
resourc
es
£
General fund
30,052
**TOTAL FUNDS**
30,052|2022
2021
£
£
1,632
348
1,195
1,605
2,827
1,953
Net
movemen
t
At
in funds
£
31/12/22
£
2,756
145,183
2,756
145,183
Resourc
es
expend
ed
£
Moveme
nt in
funds
£
(27,296)
2,756
(27,296)
2,756|
|---|---|
continued
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## **Hillbourne And District Community i i**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2022**
## **10. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|Net
moveme
nt
At
At 1/1/21
£
in funds
£
31/12/
21
£
134,335
8,092
142,42
7
134,335
8,092
142,42
7|
|---|---|
Comparative net movement in funds, included in the above are as follows:
|Incoming
resources
£
**Unrestricted funds**
General fund
25,273
**TOTAL FUNDS**
25,273
A current year 12 months and prior year 12 months combined
At 1/1/21
£
**Unrestricted funds**
General fund
134,335
**TOTAL FUNDS**
134,335|Resourc
es
expend
ed
£
Moveme
nt
in funds
£
(17,181)
8,092
(17,181)
8,092
position is as follows
Net
moveme
nt
At
in funds
31/12/
22
£
£
10,848
145,18
3
10,848
145,18
3|
|---|---|
A current year 12 months and prior year 12 months combined position is as follows:
continued
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## **Hillbourne And District Community i i**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2022**
## **10. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
||Incoming|Resourc|Moveme|
|---|---|---|---|
||resources|es|nt|
||£|expend|in funds|
|||ed|£|
|||£||
|**Unrestricted funds**||||
|General fund|55,325|(44,477)|10,848|
|**TOTAL FUNDS**|55,325|(44,477)|10,848|
## **11. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 December 2022.
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## **Hillbourne And District Community**
## **i i**
|**Detailed Statement of**
**Financial Activities**
**f**
**h**
**d d 3**
**INCOME AND ENDOWMENTS**
**Donations and legacies**
Appeals and donations
Grants
**Investment income**
Deposit account interest
**Charitable activities**
Membership
Social club rental
Hall hire - events
**Total incoming resources**
**EXPENDITURE**
**Other**
Fixtures and fttings
**Support costs**
**Management**
Rates and
water
Insurance
Light and heat
Telephone
Postage and stationery
Repairs and maintenance
Subscriptions
Cleaning|202
2
£
20
-
20
3
2,090
10,80
0
17,13
9
30,02
9
30,05
2
338
3,400
2,506
13,72
3
1,095
76
725
658
3,766
25,94|202
1
£
460
13,50
0|
|---|---|---|
|||13,96
0
-
10
4,650
6,653|
|||11,31
3|
|||25,27
3
397
3,234
2,453
4,608
1,028
39
2,377
55
2,050|
|||15,84|
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## **Hillbourne And District Community**
**i i**
**Detailed Statement of Financial Activities f h d d 3**
9
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## **Hillbourne And District Community**
## **i i**
|**Hillbourne And District**
**Community**
**i**
**i**|**Hillbourne And District**
**Community**
**i**
**i**|**Hillbourne And District**
**Community**
**i**
**i**|||
|---|---|---|---|---|
|**Detailed Statement of**|||||
||**Financial Activities**||||
|**f**|**h**|**d d 3**|2022|2021|
||||£|£|
|**Managem**|||||
|**ent**|||||
|**Finance**|||||
|Bank charges|||9|-|
|**Governance costs**|||||
|Accountancy fees - bookkeeping|||100|100|
|Independent examiner's fees|||900|840|
||||1,000|940|
|Total resources expended|||27,29|17,18|
||||6|1|
|**Net income**|||2,756|8,092|
This page does not form part of the statutory
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