**REGISTERED CHARITY NUMBER: 301163**
## **Report of the Trustees and**
## **Unaudited Financial Statements for the Year Ended 31 December 2023**
## **for**
**Hillbourne And District Community Association**
Birkett & Co Ltd 186b Lower Blandford Road Broadstone Dorset BH18 8DP
**Hillbourne And District Community Association**
## **Contents of the Financial Statements for the Year Ended 31 December 2023**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|2|
|**Independent Examiner's Report**||3||
|**Statement of Financial Activities**||4||
|**Balance Sheet**||5||
|**Notes to the Financial Statements**|6|to|10|
|**Detailed Statement of Financial Activities**||11||
**Hillbourne And District Community Association**
## **Report of the Trustees for the Year Ended 31 December 2023**
The trustees present their report with the financial statements of the charity for the year ended 31 December 2023. 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 club continues to provide services and activities that provide support and enhance the lives of the local community. The charity has provided dance activities and social clubs.
## **Fundraising activities**
The following fundraising activities occurred in the year: provision of dance activities, club meetings, hire of hall for activities such as dancing and rental received for the social club.
## **FINANCIAL REVIEW**
## **Reserves policy**
Whilst the year ended in 2023 with a reserve value of £142,211, 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 £110,372. 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 on-going 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 £34,629 as of 31 December 2023) less current liabilities (suppliers owed and accrued expenses). This value comes to £31,839, being the liquid un-restricted funds on hand.
These two elements of the accounts have been amalgamated together under a single 'un-restricted' fund heading in the Balance Sheet simply for ease of reading the accounts and 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 deed of trust and constitutes an unincorporated charity.
## **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 anyone 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, theology, premises and staffing. Staff 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
Page 1
**Hillbourne And District Community Association**
## **Report of the Trustees for the Year Ended 31 December 2023**
## **Principal address**
69 Cavan Crescent Waterloo Estate POOLE Dorset BH17 7EY
## **Trustees**
Maria Louise Cutler Store Colleague (resigned 11.1.24) Jennifer Anne Scott Retired (resigned 1.1.23) Judy Butt (resigned 1.1.23) Peter Ketchley (resigned 1.1.23) Leslie Burden (resigned 1.1.23) Michelle Chissell (appointed 13.9.23) Susan Butler (appointed 13.9.23) Victoria Scott (appointed 5.4.24) Jordan Debbage (appointed 13.9.23) Katherine Mitchell (appointed 5.4.24) Shauna Harris (appointed 13.9.23) (resigned 30.3.24) Ben May (appointed 14.9.23) (resigned 30.3.24) Sandra Harris (appointed 13.9.23) (resigned 30.3.24)
## **Independent Examiner**
Birkett & Co Ltd 186b Lower Blandford Road Broadstone Dorset BH18 8DP
Approved by order of the board of trustees on 5 July 2024 and signed on its behalf by:
Susan Butler - Trustee
Page 2
## **Independent Examiner's Report to the Trustees of Hillbourne And District Community Association**
## **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 2023.
## **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
Birkett & Co Ltd 186b Lower Blandford Road Broadstone Dorset BH18 8DP
5 July 2024
Page 3
## **Hillbourne And District Community Association**
## **Statement of Financial Activities for the Year Ended 31 December 2023**
|2023
Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
-
**Charitable activities**
4
Charitable activities
29,314
Investment income
3
33
**Total**
29,347
**EXPENDITURE ON**
**Charitable activities**
Cost of generating funds
32,032
Other
287
**Total**
32,319
**NET INCOME/(EXPENDITURE)**
(2,972)
**RECONCILIATION OF FUNDS**
Total funds brought forward
145,183
**TOTAL FUNDS CARRIED FORWARD**
142,211|2022
Total
funds
£
20
30,029
3
30,052
26,958
338
27,296
2,756
142,427
145,183|
|---|---|
The notes form part of these financial statements
Page 4
## **Hillbourne And District Community Association**
## **Balance Sheet 31 December 2023**
|2023
Unrestricted
fund
Notes
£
**FIXED ASSETS**
Tangible assets
7
110,372
**CURRENT ASSETS**
Debtors
8
1,851
Cash at bank and in hand
32,778
34,629
**CREDITORS**
Amounts falling due within one year
9
(2,790)
**NET CURRENT ASSETS**
31,839
**TOTAL ASSETS LESS CURRENT LIABILITIES**
142,211
**NET ASSETS**
142,211
**FUNDS**
10
Unrestricted funds
142,211
**TOTAL FUNDS**
142,211|2022
Total
funds
£
110,659
169
37,182
37,351
(2,827)
34,524
145,183
145,183
145,183
145,183|
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 5 July 2024 and were signed on its behalf by:
Susan Butler - Trustee
The notes form part of these financial statements
Page 5
**Hillbourne And District Community Association**
## **Notes to the Financial Statements for the Year Ended 31 December 2023**
## **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.
## **2. DONATIONS AND LEGACIES**
|**2.**|**DONATIONS AND LEGACIES**|||
|---|---|---|---|
|||2023|2022|
|||£|£|
||Appeals and donations||-
20|
|**3.**|**INVESTMENT INCOME**|||
||Deposit account interest|2023
2022
£
£
33
3||
|||||
Page 6
continued...
**Hillbourne And District Community Association**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2023**
## **4. INCOME FROM CHARITABLE ACTIVITIES**
|Activity
Membership
Charitable activities
Social club rental
Charitable activities
Hall hire - events
Charitable activities
Property improvement
funding
Charitable activities|2023
£
2,170
10,800
15,844
500
29,314|2022
£
2,090
10,800
17,139
-
30,029|
|---|---|---|
## **5. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022.
## **6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|**INCOME AND ENDOWMENTS FROM**|Unrestricted
fund
£|
|---|---|
|Donations and legacies|20|
|**Charitable activities**||
|Charitable activities|30,029|
|Investment income|3|
|**Total**|30,052|
|**EXPENDITURE ON**||
|**Charitable activities**||
|Cost of generating funds|26,958|
|Other|338|
|**Total**|27,296|
|**NET INCOME**|2,756|
|**RECONCILIATION OF FUNDS**||
|Total funds brought forward|142,427|
|**TOTAL FUNDS CARRIED FORWARD**|145,183|
Page 7
continued...
## **Hillbourne And District Community Association**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2023**
## **7. TANGIBLE FIXED ASSETS**
|**COST**
At 1 January 2023 and 31 December 2023
**DEPRECIATION**
At 1 January 2023
Charge for year
At 31 December 2023
**NET BOOK VALUE**
At 31 December 2023
At 31 December 2022
**8.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade debtors
Prepayments
**9.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors
Other creditors
**10.**
**MOVEMENT IN FUNDS**
**Unrestricted funds**
General fund
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
**TOTAL FUNDS**|Long
leasehold
£
108,749
-
-
-
108,749
108,749
At 1/1/23
£
145,183
145,183
Incoming
resources
£
29,347
29,347|Fixtures
and
fittings
Totals
£
£
62,825
171,574
60,915
60,915
287
287
61,202
61,202
1,623
110,372
1,910
110,659
2023
2022
£
£
1,800
-
51
169
1,851
169
2023
2022
£
£
-
1,632
2,790
1,195
2,790
2,827
Net
movement
At
in funds
31/12/23
£
£
(2,972)
142,211
(2,972)
142,211
Resources
Movement
expended
in funds
£
£
(32,319)
(2,972)
(32,319)
(2,972)|
|---|---|---|
Page 8
continued...
**Hillbourne And District Community Association**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2023**
## **10. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
|At 1/1/22
£
**Unrestricted funds**
General fund
142,427
**TOTAL FUNDS**
142,427
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
30,052
**TOTAL FUNDS**
30,052
A current year 12 months and prior year 12 months combined position is as follows:
At 1/1/22
£
**Unrestricted funds**
General fund
142,427
**TOTAL FUNDS**
142,427|Net
movement
At
in funds
31/12/22
£
£
2,756
145,183
2,756
145,183
Resources
Movement
expended
in funds
£
£
(27,296)
2,756
(27,296)
2,756
Net
movement
At
in funds
31/12/23
£
£
(216)
142,211
(216)
142,211|
|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**|Incoming
Resources
resources
expended
£
£|Movement
in funds
£|
|---|---|---|
|General fund|59,399
(59,615)|(216)|
|**TOTAL FUNDS**|59,399
(59,615)|(216)|
Page 9
continued...
**Hillbourne And District Community Association**
## **Notes to the Financial Statements - continued for the Year Ended 31 December 2023**
## **11. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 December 2023.
Page 10
**Hillbourne And District Community Association**
## **Detailed Statement of Financial Activities for the Year Ended 31 December 2023**
||2023|2022|
|---|---|---|
||£|£|
|**INCOME AND ENDOWMENTS**|||
|**Donations and legacies**|||
|Appeals and donations|-|20|
|**Investment income**|||
|Deposit account interest|33|3|
|**Charitable activities**|||
|Membership|2,170|2,090|
|Social club rental|10,800|10,800|
|Hall hire - events|15,844|17,139|
|Property improvement funding|500|-|
||29,314|30,029|
|**Total incoming resources**|29,347|30,052|
|**EXPENDITURE**|||
|**Other**|||
|Fixtures and fittings|287|338|
|**Support costs**|||
|**Management**|||
|Rates and water|1,887|3,400|
|Insurance|2,399|2,506|
|Light and heat|19,179|13,723|
|Telephone|511|1,095|
|Postage and stationery|333|76|
|Repairs and maintenance|2,990|725|
|Subscriptions|606|658|
|Cleaning|2,915|3,766|
|**Finance**|30,820|25,949|
|Bank charges|8|9|
|**Governance costs**|||
|Accountancy fees - bookkeeping|223|100|
|Independent examiner's fees|945|900|
|Rent|1|-|
|Data protection fee|35|-|
||1,204|1,000|
|Total resources expended|32,319|27,296|
|**Net (expenditure)/income**|(2,972)|2,756|
This page does not form part of the statutory financial statements
Page 11