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2021-06-30-accounts

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Horndean Community Association

Annual Report and Financial Statements For the Year ending June 30 2021

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Horndean Community Association Reference and Administration details

Charity Name Horndean Community Association Charity Registration number 301854 ( unincorporated) Principal Office Merchistoun Hall 106 Portsmouth Road PO8 9LJ Registered Office Merchistoun Hall 106 Portsmouth Road PO8 9LJ Trustees John Topley Margaret Plumridge Yvonne Sprack Brendan Charles Carol Cockett Association Manager Brendan Charles Solicitor Bankers National Westminster PLC 93 London Road Waterlooville PO7 7EG Accountant Tanya Dowthwaite Community First Leigh Park Community Centre Havant

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INTRODUCTION

Horndean Community Association is a registered charity operating in the area of Horndean parish and its environs on the southern fringes of the East Hampshire District Council area. It is also within the jurisdiction of Hampshire County Council.

OBJECTS OF THE CHARITY

The objects of the Association are to encourage and promote, education, social welfare and recreation for the inhabitants of Horndean and to manage a community centre for the local community – Merchistoun Hall and its Park (Grade II listed)

The trustees regularly review the association’s activities, and at least once a year hold a major strategy review to ensure that future plans are compatible with the objectives and the opportunities within the area of benefit and to ensure that the activities planned are in line with the Charity Commission’s guidance on public benefit.

THE ACTIVITIES OF THE CHARITY

The Association is involved in the development of the following activities

It achieves this by working both on its own and more often through working in partnership with other agencies. Through this activity Horndean Community Association demonstrates its ability to:

STRUCTURAL GOVERNANCE AND MANAGEMENT

Horndean Community Association is governed by a board of trustees. The trustees hold regular Trustees meetings though these were halted during covid. In the interim the trustees are in communication by email and additional decision making meetings are held when necessary.

The decisions of the trustees are implemented by the staff led by the Association Manager and by nominated trustees and other volunteers. At the end of the year, there were 3 full time equivalent employees. This includes the staff of the “Minnows” pre-school.

There are 5 trustees of the Association.

Horndean Community Association also benefits from the work of a number of volunteers who help to ensure the Association functions effectively. We have with the permission of the charity commission appointed 2 staff to the board of trustees. All safeguards are in place to ensure that there is no conflict of interest. The public are made aware of the opportunity to become a trustee through internal communications to our users and volunteers, through our website, through appeals in other local

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magazines and community fora and occasionally through press releases. Trustees can either be appointed at the Annual General Meeting or by co-option during the year.

OVERVIEW OF THE RECREATIONAL, EDUCATIONAL AND SOCIAL ACTIVITY

The Association provides a comprehensive programme of sessions that meet the aims of the Association Our approach continues to be:

To retain our community services at a cost that does not discriminate

That our hiring rates for voluntary, not for profit and community groups remain at a level that

acknowledges their status

The development of projects that meet the changing needs of our community

The development of existing partnerships and the creation of new ones

DIRECTLY MANAGED ACTIVITIES

These groups have been severely curtailed because of covid. We are intending to restart as many of these groups as possible as covid comes to an end. Some are part of the silver stars programme and attendees get a discounted rate with the silver stars card. We will be looking to develop new activities as and when we can. Our current groups are :-

  1. Minnows Preschool

  2. Movement2Music

  3. The Monday Morning Social

  4. Short Mat Bowls

  5. Tea Dance

  6. Bridge

  7. Fencing

OUR VOLUNTEERS

Once again the association and Horndean residents owe much to the many volunteers who give freely of their time to help in the smooth running of Horndean Community Association. They provide essential administrative assistance, raise money, lead and help with so many activities to make Merchistoun Hall a good place to be. The trustees wish to express their gratitude and thanks to them all as the association would not exist without them.

DUTY OF CARE - SAFEGUARDING

Staff, Trustees, and volunteers in sensitive areas are all subject to a robust induction and recruitment procedures where safeguarding is integral

The Association has in place both a Safeguarding & Deputy Safeguarding Officer who continue to be trained to ensure that the association is up to date with all relevant practises and legislation in this area

This commitment is supported by

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This is further supported by the information & advice delivered through our engagement with relevant partners.

RELATED PARTY TRANSACTIONS

There were no trustee payments made

A REVIEW OF THE YEAR AT MERCHISTOUN HALL

HORNDEAN COMMUNITY ASSOCIATION JULY 2020 – JUNE 2021

Feeling the effects of covid all year.

New Community Project – The Community Library

The trustees agreed to take on the community library during this year when it was known that the county council’s library was closing. In many ways Merchistoun Hall is an ideal venue for the community library.

Once the trustees decided they were going to provide this community asset Hampshire County Council gave the community association £10,000 to create it, a further £1000 was received from Cllr Hatter EHDC in the next financial year. The cost to date has been £12,156. We also received all the books (as I am sure

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you must have noticed during the year) from the Horndean library and all the shelving we required and the pick of the furniture which you can now see around the building including the Parklands chairs, the reception desk and furniture amongst other items. We have valued the books, furniture and new reception desk at £7000. Thanks to Hampshire County Council for donating all these. This project will continue to be developed during the next financial year. New volunteers are coming forward to help run the library. Jean Reynolds gave us a donation of £80 towards this project.

MANAGING THE COMMUNITY ASSOCIATION’S ASSETS –

MERCHISTOUN HALL AND PARK

The trustees are managing to the best of their ability the building and the park with extremely limited and sometimes virtually no finance. As you all know the building is grade 11 listed, as is the garage (workshop) and this listing itself brings its own expense. The trustees manage by setting priorities concentrating on those things that can be done within the financial limitations. A tree survey and a building survey (£1400) has been completed.

The Trees in the park

There are a substantial number of trees in the park mainly ash trees that will need to be removed as they are dead or dieing. We are as far as possible replacing these with smaller trees in areas where they are near local houses and buildings.

Repairs and renewals

The total spent on repairs and renewals this year is £26641. Below is an outline of the main works and costs throughout this year.

Action Cost Notes
£
Building Survey 1400 Carried out by professional surveyor to give the trustees some idea
of the current state of the building
Plumbing 379 General repairs
Roof repairs 300 Replacement of tiles damaged by young people on the roof
FellingDangerous trees stage 1 1158 Asper the tree survey
Rear securitycages 2724 Built to reduce activityon the roof
Repairs to ceiling in hall 3555 The trustees had been tracking the cracks as they were widening.
Over xmas the ceiling in the hall fell onto the hall floor. It is a lath
and plaster ceiling. It has been replaced with plasterboard but
should eventually be replaced with lath and plaster cost £12,000.
The plasterboard is currently protecting what remains of the
ceiling.
Upgrade boiler and other gas
works		 1315
Skips 420 The trustees have over the last 4 years been removing 70 years
accumulated rubbish from thepremises. This is ongoing
Library project 11868 To date
Forparkgates 1200 Initialpayment
Planning permission forgates 69 A regular occurrence because of the listing
Plantingand tidyingthepark 401

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have set up a programme of inspection within the roof space and of the roof itself by drone ( thanks to John groundsman for this) There are problems with breathability making it damp and consequently cold as the building should not have been coated with modern paint but there is little we can do about this at the moment.( Incidentally when we last checked ( May 22) there was no leaks from the roof which marks some progress)

Financial review 2020/21

Key challenges for the organisation

COVID

It behoves me to make some comment about the accounts this year because they are not as normal. As you know the building was shut for our activities most of the time due to covid, causing the trustees some anxiety. But they did decide to try and stay open to provide services as required as far as possible including keeping Minnows open with just Brendan and the Minnows staff at work. The rest of the staff were furloughed.

We did however meet the criteria for government funding. Thanks to Brendan for dealing with the paperwork. So you will find under voluntary income a sum of £57472 which were covid grants to support our core costs.

We also got a grant from Hiwcf (£5000) for the work we were doing staying in contact with all our members during the covid year seen under incoming resources for charitable activities.

Finally the furlough money £12759 ( which went out again in staff payments of course) can be found under other incoming resources.

The trustees decided on one other action to try and ensure there was a future for the association once we got through covid and that was to obtain a covid bounce back loan of £33000. Year one, this year we made no repayments. This monies can be seen on the balance sheet.

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Horndean Community Association

Balance sheet to June 2021

To June 21 To June 20
£ £ £ £
ASSETS
Fixed assets
Property 3000000 3000000
Plant and machinery 4820 4820
Plant and mac - accumulated depreciation -4715 -4233
Office equipment and IT Cost 6871 4871
Office equipment and IT accumulated depreciation -4266 -3740
Furniture and fittings cost 33863 24731
Fixtures and fittings Accumulated Depreciation -22281 -20062
Total fixed assets 3014292 3006387
Current assets
Stock bar/catering 0 900
Trade Debtors 6205 195
Prepayments 4860 5298
Nat West current account 30749 19262
Petty cash 50 61
Reception bar till 302 91
Minnows Cash 0 210
Minnows bank 24822 15133
Business Reserves 33001 2004
Savings account/functions 14 14
Card payment account 749 81
Floats 38 201
Community First holding account 6000 4000
Total current assets 106790 47450
TOTAL ASSETS 3121082 3053837
LIABILITIES
Current liabilities
Trade Creditors 8343 6816
Accruals 18481 8309
Total current liabilities 26824 6816
Future Liabilities
long term loans and mortgages ( see note 13) 33000
Total future liabilities 33000 0
TOTAL LIABILITIES 59824 6816
TOTAL NET ASSETS 3061258 3047021
RESERVES
Property re evaluation 2980927 2980927
Funds 80331 57785

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Horndean Community Association

S tatement of Financial Activities

Incoming resources ( see note 1)

Totals 2020/21
£		 Unrestricted
Funds
£		 Restricted
Funds
£		 Total
2020/21
£		 2019/20
Voluntary
income		 65041 57961 7080 65041 31324
Activities for
generating funds		 6449 6449 6449 18894
Investment
income		 3 3 3 0
Charitable
activities		 60127 13803 46324 60127 83630
Other incoming
resources		 16393 383 16010 16393 15879
Total 148013 78599 69414 148013 149727

Resources expended (See Note 2)144789

Totals 2020/21
£		 Unrestricted
Funds
£		 Restricted
Funds
£		 Total
2020/21
£		 2019/20
Fundraising and
trading costs		 28071 28071 28071 4779
Charitable
activities		 95180 70796 27772 95180 133172
Governance &
other costs		 1502 1502 1502 4001
Other resources
expended		 714 714 714
Total 125467 101083 27772 125467 141952

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Horndean Community Association

Notes to the Financial Statements for the Year Ended June 30[th] 2021

Accounting Policies

Incoming resources

Incoming resources
Recognition of incoming
resources		 These are included in the statement of Financial Activities (SOFA) when
•
The charity becomes entitled to the resources
•
The trustees are virtually certain they will receive the resources ; and
•
The monetary value can be measured with sufficient reliably.
Incoming resources with
related expenditure		 Where incoming resources have related expenditure (as with fundraising or contract
income)the incomingresources and related expenditure are reportedgross.
Grants and Donations Grants and donations are only included when the charity has unconditional
entitlement to the resources
Tax reclaims on donations
andgifts		 Incoming resources from tax reclaims are included at the same time as the gift to
which theyrelate
Contractual income and
performance relatedgifts		 This is only included once the goods or services have been delivered
Gifts in kind Gifts in kind are accounted for at a reasonable estimate of their value to the charity or
the amount actually realised
Gifts in kind for sale or distribution are included in the accounts as gifts only when
sold or distributed by the charity
Gifts in kind for use by the charity are included as incoming resources when
receivable
Donated goods and service These are only included in incoming resources (with the equivalent amount in
resources expended) where the benefit to the charity is reasonably quantifiable,
measurable and material. The value places on these resources is the estimated value
to the charityof the service or facilityreceived.
Volunteer help The value of any voluntary help received is not included in the accounts but is
described in the Trustees Annual Report
Investment Income This is included in the accounts when receivable
Investment gains and losses This includes any gain or loss on the sale of investments and any gain or loss resulting
from revaluinginvestments to market value at the end of theyear.
EXPENDITURE AND LIABILITIES
Liabilities are recognised as soon as there is a legal or constructive obligation
committingthe charitytopayour resources
Include costs of the preparation and examination of the statutory accounts, the
costs of trustee meetings and cost of any legal advice to trustees on governance
or constitutional matters
Where the charity gives a grant with conditions for its payment being a specific
level of service or output provided, such grants are only recognised once the
recipient of thegrant hasprovided the specified service or output.
These are only recognised in the accounts when a commitment has been made
and there are no conditions to be met relating to the grant which remain in the
control of the charity
Liability recognition Liabilities are recognised as soon as there is a legal or constructive obligation
committingthe charitytopayour resources
Governance costs Include costs of the preparation and examination of the statutory accounts, the
costs of trustee meetings and cost of any legal advice to trustees on governance
or constitutional matters
Grants with performance
conditions		 Where the charity gives a grant with conditions for its payment being a specific
level of service or output provided, such grants are only recognised once the
recipient of thegrant hasprovided the specified service or output.
Grants payable without
payment conditions		 These are only recognised in the accounts when a commitment has been made
and there are no conditions to be met relating to the grant which remain in the
control of the charity

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Support Costs Support costs include central functions and have been allocated to activity cost
categories. On a basis consistent with the use of resources,

ASSETS

ASSETS
Tangible fixed assets for use
by the charity		 These are capitalised if they can be used for more than one year. And the cost at
least £500. They are valued at cost or , if gifted, at the value to the charity on
receipt.
Investments Investments quoted on a recognised stock exchange are valued at market value at
the year end. Other investment assets are included at the trustees best estimate
of market value
Stocks and work inprogress These are valued at the lower of cost or market value

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Note 1

Analysis of incoming resources

Voluntary Income

This year
2020/21		 2019/20
£ £
Membership and silver stars
cards		 177 1234
Donations 7392 5181
Government covidgrant 57472 16800
Total 65041 23215

Activities for generating funds

nds
This year
2020/21		 2019/20
£ £
Hire of building by external
parties		 4642 17696
Sales bar and catering 1666 11071
Social Activitytickets 119 1103
Fundraising 22 3117
Outreach Commission 300
Total 6449 33287

Investment income

This year
2020/21		 2019/20
£ £
Total 3

Incoming resources from

Charitable activities

This year
2020/21		 2019/20
£ £
Contribution from activities by
users		 12981 10548
Hire of building to other
communityusers		 797 12851
Contribution to Minnows
(grant & fees)		 27764 45187
Contribution to Hats 4965
Project and activity grants 18560 5733
MMSocial 3319
Loan of equipment 25 75.50
Total 60128 82678

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Other Income

This year
2020/21		 2019/20
£ £
Refunds/insurance claims 382
Returned deposits 1901
Employment allowance 3250 2067
Employment allowance
furlough		 12761
Other miscellaneous 927
Total 16393 4895

Note 2

Analysis of resources expended

Fundraising and trading costs

2020/21 2019/20
£ £
Sales bar and catering 735 3102
Fundraisingcosts 0 25
Overheads 13894 11187
Managerial costs 13442 14555
Total 28071 28869

Charitable Activities

2020/21 2019/20
£ £
CommunityActivities 181 7587
Community activity
supported by grants		 27772 34514
Bandstand 894
Overheads 33588 31595
Managerial costs 33639 58582
Total 95180 133172

Governance & other costs

2020/21 2019/20
£ £
Governance 1502 321
Other 714 3680
2216 4001

Note 3

Trustees Expenses -

No trustees were paid expenses this financial year

Note 4

Independent examiner for reporting on the accounts

£

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Note 5

Paid employers for the period to June 30 2021

No of staff 2.5 Full time equivalent approximately Full time equivalent approximately Full time equivalent approximately
HCA 2021 2020 Minnows 2021 2020 Total 2021 2020
£ £ £ £ £ £
Salaries 40903 46352 24763 29003 65666 75355
National
Insurance		 2248 4924 1077 996 3325 5920
Pension 980 1019 742 688 1722 1707
Total 44131 58582 26582 30582 70713 82982
Administration costs
Employment allowance
Furlough		 £ 504
£ 3250
£ 12761

Note 6

Defined contribution pension scheme

Horndean Community Association honours its legal requirement by offering a pension scheme for eligible staff. This is paid using the three stage incremental process with relevant percentages deducted from staff salaries and balances honoured by the Association. The Association uses the NEST provision.

Note 7

Horndean Community Association Grants July 1 2020 - 30 June 2021

C/F Description Date New Spend on Recharge C/F June
received this capital against 21
year activities running
costs
£ £ £
450 sudacrem 308 142
1000 HCC Cllr toilets 200 800
500 EHDC Cllr toilets 500
1000 EHDC screen 1000
2000 HIWCF 2000
EHDC Cllr Hatter rear security 16/07/20 1000 1000
EHDC Cllr Woodard rear security 21/07/20 1000 1000
EHDC tree survey 27/08/20 1560 1560
ehdc project funding (returned 30/6/21) 6240
HCC library funding 08/03/21 10000 10000
Hicwf funding 02/10/21 5000 5000
Covid EHDC 09/02/21
1500		 1500
covid grant government all year 29722 29722
covid restart government sept 24000 24000
masons rear security 15/01/21 250 250
Furlough all year 12761 12761
Minnows all year 37274 37274
4950 124067 16818 110257 1942

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Note 8

Debtors

2021 2020
£ £
Trade Debtors 6205 185
Totals 6205 185

Note 9

Creditors

Creditors 2021 2020
£ £
Trade creditors 2217 1391
Wages 6216 5425
Accruals 10171 5468
Total 18604 12284

Note 10

Fixed Assets

The Community Association owns the Building – Merchistoun Hall, Horndean a Grade 2 listed Manor house and the surrounding 4.5 acre park. The Association Trustees allow the public access to this park. These assets are used to house activities that further the charities aims.

The land and buildings were valued at £2.8K when last valued in 2008. We have adjusted the balance sheet to reflect this.

Note 11

The Asset register

The value of the equipment on the asset register is shown under the following headings

Stock Value

Note 12 ( we had to destroy the stock during covid)

Bar £00 Catering £00 Total £0

Note 13

The Community Association secured a Bounce Back Loan from Natwest Bank on December 2020 for the value £33,000 – the final repayment against this loan will be December 2026. The Bounce Back Loan scheme allows small

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businesses, such as ours, access to financial support as a result of the Covid pandemic. Loans are made up to a maximum of 25% of the annual turnover at time of application. We applied for the maximum loan amount. The repayment plan lasts for 6 years. The loan was offered with no repayments required for the first 12 months of the life of the loan.

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