Regtstered Charity Numbcr :_ 301531 FILTON COMMUNITY ASSOCIATION TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR END 31 March 2022 iltoTr Community AswlatioD FtLTOI% COMMUNITY CENTRE, ELIII PARK FILTON BIUSTOL FILTON COi¥IIIUNITY A&SOCIATION COhryEiYrs FC FOR THE YEAR ENDED 31 March 2022 TRUSTEES, REPORT...................... .. INDEPENDENT EXAMINER'S REPORT........ STATEMENT UF FINANCIAL ACTIVITIES........................................................................................ . BALANCF. SHEF.T.................................................. NOTb.S TO THF. FtNANCIAL STATF.MF.NTS.............................................. FtI.TON C014ThtUNITY A￿0clA TIOI TRUSTEES. REPORT FC "OR THE YEAR ENDED 31 March 2022 The trustees present Iheir annual reFK•rt and financial stslements for the year ended 31 March 2022. The financial statements have been prepared in accordance with the aco)unting poli¢ie5 sel out in note 1 to the financial statements and compty wilh the Charity's trust ¢Yeed. the Charilies Act 2011 and "Arxounling and Reporting by Charities.. Slalement of Recommended Practice applicable to charities preparing their accounts in a¢¢ordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)" (effective 1 January 2019). Oblectlves and actlvltles To promote the wellbeing of the Community ￿Sident in the parish of Fillon by assoaaling the local aulhorits'es, voluntary organi5alions and rgsidenls in a common 8ffort lo further health, advance education, provide facilities for physical and mentsl training and recreation, and sc¢ial. moral and intelkclual development and lo foster a comm4Jnity spirit for the achievement of these. To esiablish, maintain arld manage a Community Centre for activities promoted by the As50ualion and ils consliluenl members in furtherance of the above obj'ects. or any of them. Tho Associati￿ shall be non-polikn'cal and non-sectarian. The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Gharily should undertake. Flnanclal r•vl4w Th8 charity has eamed an income of £56,643 and incurred expenses of £43,330. The surplus during tho yèar was £13.313. Rg$¢rves 11 is the policy of the Charty lo maintain Tunds at a level which equate lo no less than three months unrestricted expenditure. This provides sufficient fvnds lo cover management. administration and support cosls. StTUCture. govgmance and management The Charity is a registered in England and Wales and govemed by its Trust deed. It was registered on the 12th June 1967. The Iruslees who served during the year and up lo the date ol signature of the finanual stslements were: Mrs. Margarel Gillard chair￿f$on Mr. Steven EngL8nd Mr. Nigel Williams Mr. Dav￿ Gillard Appointment of Trustees is governed by the Trust Deed of the Charity. The Board of Trustees is authorised lo appoint new Trustees lo fill vacancies arising through resignab.on or death of an existing Tnjstee. Any vacanryes are filled by rgcognising gaps in the skills, capacity and experience of existing trustees. New trustees receive induction and training in their role and this process is reviewed by the Tnjstees regulady. FILTON COlltItUNITY A&SOCIATIO TRUSTEES, REPORT FC FOR THF. YEAR ENDED 31 March 2022 Charlty Offlce Fillon Community Centre Elm Park Fillon, Btistol BS34 7PS The Trustees. report was approved by the Boanl of Trusl&es Mr. Davld Gillard Trustee Dated.. 02.07.20?4 FILTON CO%INIUhlTY ASSOCIATIO14 INDEPLNDENT ELiTrTThER'S REPORT FC FOR THF. YF.AR ENDED 31 March 2022 I report to the trustees on my examination of the finanual statements of Fillon Community Association Ithe Charity) for the year ended 31 December 2022. Responslbllltles and basls of report As the trustees of the Chanty you are responsible the preparab.on of Ihe financial statements in accordance wlth the rgquirements of the Charities Act 2011 Ilhe 2011 Acll. I report in respect of my examination of the Charity s financial statements carrTed out under section 145 of the 2011 Act. In oarrying out my examination I have followed all the applicable directions given by the Charity Commission under section 145{5llbl of the 2011 Act. Independent •xamln•es statsment I have complel8d my examination. I confim Ihal no matters hav& come to my attention in connection with the examination giving me cause lo believe that in any mal&nal respect.. accounting records were not kept in respect of the Charity as requI￿d by section 130 of the 2011 Act.. or 2. the financial statements do not accord with those records,. or the financial slalemenls do not comply with the applicable r8quirements conc8ming the fom and conlenl of accounls sel out in the Charities IAccounts and Reports) Regulab'ons 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an indopendenl examination. I have no concerns and have come across no other matters in connection with the examination to which allenlion should bè drawn in this report in order to 8nable a proper understanding of the financial stal&ments lo be ￿aChed. Thomas David FCCA Thomas David Accountancy & TaxatKJn Limited 557 Fillon Avenue Bristol BS7 OQH Dated- 02-07-2024 FtLTON COiII.)IUNITY ASSOCIATIO1% . STATEMEKf OF FINANCIAL ACllVITIES FC FOR THE YEAR ENDED 31 March 2022 Recomm¢nded cAtegories b). a¢tivit}' Unreslricied funds Total Funds 2022 Iyotes Incoming resources Income And endowments from: Donations and legacies 17.948.00 17,948.00 Oth¢r activiiies 38,695.￿) 38,69S.00 Total 56,643.00 56,643.00 Resources expended Expenditure on: Charily Running Costs Other 40.906.00 40,906 2.424.00 2,424.00 Total 43J30.IJO 43,J30.00 Nei In¢om¢/(eYpendlture) before in￿'eStment gainslllosses) iNel in¢ome/{¢spenditure) 13J13.00 13J13.00 lJJ13.Dll 13J13.110 l%et movL'mL'nt In funds 13J13.00 13J13.00 R¢coneiliation of ￿nd5'. Total funds brought forward 36.084.00 36,084.00 Tot31 funds ¢*rrl¢d forn'Ard 49,397.00 49,397.00 FILTON COi¥I)IUNrrY ASSOCIATIOI BALAYCE SHEET FC FOR THE YEAR ENDED 31 March 2022 Roeommended ealeRories by aitivit). Notes Unrestricied funds Total Funds 2022 Fixed assets Tangiblc a8SCIS 13.735. 13.735.00 Total flxed xssets 13,735.00 13,735.00 Ciirrenl assets Debtors 1.668.1)0 1.668.00 Cash at bank and in hand 10 34.894.00 34,894.00 Total current as$ets 36,562.00 36,562.00 Creditors.. amounts falling due within one year 900. 900.00 i%et current asSet￿(li2b1jltI¢$) 35,662.00 35,662.01) To¢AI assets less current Ilabllltleg 49J97.00 49.397.00 'rutMI net assets or Ilabllltles 49J97.00 49,397.00 Funds of the Charitv Unrestricied funds 12 49,397.00 49,397.00 RestriLled income funds 12 Endowment funds 12 Total funds 49J97.00 49J97.00 The fin￿)LIal slatem¢nls were approved by the Board on 02-July-?0?4 and signcd on it5 behalf by.. David Gillard TrustCL FILTON CONIMUNITY A&SOCIATION NOTES TO THE FThANCIAL STATEMEi¥TS '; FC FOR THE YEAR ENDED 31 MaTch 2022 1 Accountlng Policles 1.1 Accountlng Pollcl The principal accounting policies adopted by the Charity. which is a putlic benefit entity. in the preparallon of the accounts are as follows. 1.2 Basls of preparation These accounts have been prepared under th8 historical cost convention. as modified by the indusion of charitable properties and fixed asset investments and investmenl properties al valuation. These accounts have been p￿pared in accordance with'A¢¢ounting and Reporting by Charities.. Slalemenl of Recommend8d Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021. (effective 1 January 20191 - Icharities SORP IFRS 1021). the Financial Repmxting Standard applicabl8 in the UK and Republic of Ir8land IFRS 102) and the Charities Acl 2011. These accounts are presented in p)und$ slerting arKJ rounded lo ihe nearest pound. 1.3 Golng concém The Tnjstees have prepared financial projections, tsking into consideration the Current e¢onomi¢ conditions and have, al the lime of approving these accounts, a reasonable expectation Ihal the charity has adequate resources lo continue in Operatic￿al exislenG8 for the foreseeable future. Thus they continue lo adopt the going concèm basis of accounting in preparing the accg)unts. 1.4 In¢om• from donatlon8 or grants Income is recognised when th8 Charity is legally entitled to it after any perfomanee conditions have been mel, the amounts can be measured reliably, and il is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the Charity has been nolilied of the donation, unbss performance Conditions require deferral of the amount. Income tax recoverable in relation lo donations received urKl8r Gift Aid or deeds of covenant is recognised at the time of the donation 1.5 Governmont grants The charity has received govemmenl grartrts in Ihe reporting period of £9.933. 1.6 Expenditure Expenditure is recognised when a present legal or constructwe obligation e￿$1$ al the balance sheet dale as a result of a past event. il is probable that a transfer ol economic benefits will be required lo settle the obligation, and the amount can bo estimated reh'abty. It is inclusive of VAT which cannot be recovered. Dlrecl costs a￿ those costs which direcuy attribute lo ils activities. Wages and salaries are allocated lo direct costs based on an eslimale of time spenl on chantabk activities by staff members. . FILTOY com￿fUN1Ty A￿oCTATION NiYfES TO ThE Ft¥ANCIAL STATEME￿￿5 FC FOR THE YEAR ENDED 31 March 2022 Support costs include staff costs and are those which do not pr(NJuee a direct oulpul. Staff eosts relate to speafic aclmties and this is reflected in the alkxab.on ol payroll costs based on the percentage of time spenL All costs. including govemance eosls, are allocated be￿e8￿ the expenditure categories of tha charity on a basis d8signed to f6flecl the us8 of the resLMJrt8. Costs reL4ting to a particular activity are charged dire¢Uy,' others are apportioned on an appropriate basis. Supporl costs and ovetheads have teen calculated by alk)cating staff lime lo the levèl of involvemenl in the various activities of the Charity. 1.7 Proi'lslons for liabllltlcs A liability is measured on recognition al Ils historical cost and then subsequentiy measured al the best estimate of the amount required lo setde the obligafj.on at the reports.ng dale. .8 Tangible fi.xed assets Tangible fixed 8s58ls, such as land and buildings, plant. vehicles and oquipment. are hefvj to provide an on- going e¢onomic benefit to a charity through their conlribulion. dI￿¢11Y or indirectly, to the provision of goods or servi¢es by the charity. Tangible fixed assets, other than freehold land. are staled al cost or valuab.on less depreciation and any provision for impaimienl. Depreciation is provided at rates calculated lo write off the ¢osl or valuation of fixed assets. less their estimated residual value, over their expected useful lives on rhe following basis.. Rat¢ (./•) .Method Reducing balancc mcthod Fixlures and tillin¥s 2 Income from Donations and Legacies Unresirlct¢d funds Re51ricted income funds Endow'ment funds Total funds 2022 Allal>sis General grants providcd bv Governm¢nLlother charities 17.933.00 17.933.1)0 Membership Subscriptions 15.00 15.00 FILTOY COMMUNITY ASSOCIATION OTES TO THE FJYANCIAL sT.4TEmE￿YS: . .. FC FOR THF. YEAR ENDED i l March 2022 17.948.00 17.948.00 3 Income from Other Activities Lnrestricted funds Restricted incotne funds End￿MMertt funds Total funds 2022 Anali'sis Sales 2.141.IKI 2,141.00 Hiring of facilities 36,554.00 36,554.00 38.695.IX) 38.695.00 4 Charity Running Costs Total funds Uiher Irading activities 1.073.00 Bank charges 34.00 Legallprofessional f¢¢s Charity management & adminislralion Support Costs 1,3?4.00 793.00 37,682.00 40,906.00 . FILTOY COIIThIUNITY ￿SoCIATION N(YrES TO THE FINAI¥CIAL STATEMEhTS FC FOR THE YEAR ENDED 31 March 2022 5 Support Costs Analy818 Total fund5 2022 Wayes and salaries Prinling and sialionery Accountancy fees Licen8e costs 23,856.00 275.00 900.00 203.00 Insurance 2,37£.00 Ra¢cs 510.00 Light. hL'ai and ¢leclriLity Water rates 1.389.00 530.00 Cleaning Repairs, renew&ls and mainienunce 541.00 7,103.00 37,6112.00 7 Other Expenditure Unrc5tricted funds Ri'slricted Income fund$ Endoivment funds Total funds 2022 Analysis DeprLLiali()n Charge for the Y¢ar - Fixtures & Fittings 2,4?4.00 2,424.00 2,4?4.00 2,424.00 8 Tangible Fixed Assets 8.1 Cost or valuatio l*lxtures & Flttlng$ AIOI Apri12021 Additions 16,159.()0 AL 31 March 2022 16.159.00 FILTON Co￿li￿vU￿1Ty ASSOCIATION NOTES TO THE FIYANCIAL sTATEmE￿￿s FC FOR THF. YF.AR ENDED 31 m?￿h 2022 8.2 Amortis*tion and ilnpairments Flitures & Flttlngs At O l April 2021 Additions 2.424.00 .4131 MarLh 2022 2.4?4.00 8.3 Net book value Flxlures & Flitings At 01 April 2021 Ai 31 March 2022 13.735.00 9 Debtors: Amounts falling due ilithin one year Tot41 funds 2022 Prepayments & accrued in¢om¢ 1.668.00 1.668.00 10 Cash at bank and in hand Total fund$ 2022 Cash al bank and on hand 34,894.00 34,894.00 I I Creditors: Amounts falling due within one year Total (unds 2022 Ac¢ruals and deferred income 900.00 900.00 - FILTOY COMMUNITY ASSOCIATION N(YfES TO THE FThANCIAL STATEMEi¥TS FC FOR THF. YEAR ENDED 31 March 2022 12 Charitv funds 12.1 Details of material funds held and movemenls durlng the CURRENT reporting period Fvnd balances brought forw'ard Fund Gains aDd bAlan¢LS losses carried forw4rd Income Expenditure Transfers Fund names Unrestrlcted funds 36,084.00 56.643.00 {43.330.00) 49.397.00 Total 36.084.00 56,643.00 (43.330.00) 49.397.00