Horndean Community Association Annual Report and Financial Statements For the Year ending June 30 2022 Horndean Community Association Reference and Administration details Charlty Name Horndean Community Association Charity Reglstration number 3018541 unincorporatedl Principal Offlce Merchistoun Hall 106 Portsmouth Road P08 9LJ Registered Office Merchistoun Hall 106 Portsmouth Road P08 9U Trustees John Topley Margaret Plumridge Yvonne Sprack Carol Cockett Brendan Charles Association Manager Brendan Charles Sollcitor Hampshire County Council Legal team Bankers National Westminster PLC 93 London Road Waterlooville P07 7EG Independent examiner Tanya Dowthwaite Community First Leigh Park Community Centre Havant INTRODUCTION Horndean Communlty Association is a registered charity operating in the area of Horndean parish and its environ5 on the southern fringes of the East Hampshire District Council area. It is also within the jurisdiction of Hampshire County Council. OBJECT5 OF THE CHARITY The objects of the Association are to encourage and promote, education, soclal welfare and recreation for the inhabitants of Horndean and to manage a community centre for the local community- Merchistoun Hall and its Park (Grade11 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 followln8 activities The provision of leisure and educational activities & services. The provision of facilities for other organisations running similar activitie5 The provision of hiring space to organisations for private meetings and functions. The maintenance and development of the site for community use It achieves this by working both on its own and more often through working in partnership with other agencies. Through this activity Horndean Community A550ciation demonstrates its ability to: Work in partnership & collaborate with a wider communitv Promote to a far wider audience its services, activities and events Provide funding to support the needs of the local communitv 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 bv email and additional decision making meetings are held when necessary. The decision5 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 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, EDUCATIONALAND SOCIALACTIVITY The Association provides a comprehensive programme of sessions that meet the aims of the A550ciation Our approach continues to be.. To retain our community services at a cost that does not discriminate That Olsr hiring rates for voluntary, not for profit and community groups remain at a level that acknowledge5 their status The development of projects that meet the changing needs of our communitv The development of existing partnerships and the creation of new ones DIRECTLY MANAGED ACTIVITIES Some of these activitie5 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 a5 and when we can. Our current groups are l. Minnows Preschool 2. Movement2Music 3. The Monday Morning Social 4. The Monday Afternoon Social 5. Short Mat Bowls 6. Tea Dance 7. Bridge 8. Fencing 9. Evergreens at Rosecott 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 runnlng of Horndean Community Association. They provide essential administrative assistance, ralse 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 volunteer5 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 SafeguardlnB 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 The requirements of the Disclosure & Barring Services IDBSI in support of our vulnerable beneficlaries to include relevant checks on relevant staff & volunteer5 as administered through the DBS The reporting requirements of the Charities Commission Our policies and procedures 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 2021-JUNE 2022 Actlvitles We opened the Community Library in November 2021. We had so many book5 donated from local people we had to stop taking them in the end. The library is manned entirely by volunteers and open as often a5 we are able. Membership costs £1 per annum. We stopped counting when we got to 150 members. There are still load5 of books to be sorted and sold but we will get round to them when we can. We have regular book sales and there are books displayed throughout the building. Income from books sales and the library will be used to purchase new books. There were 10 skittles night5 Wlth fish and chips. Everyone seems to enjoy them. A reminder that, though some time ago, it was Tesco that bought us the new skittle alley. We had a quiz night in November We had afternoon tea in December for U3A and a further one on March. Also, we catered for a birthday tea. We had a XMBS Fayre and Sufnmer Fayre and we held a Jubilee Street party We have had fun in the house days for children during the holidays, and an Easter Fun Dav All the sections as above met throughout the year. Evergreens met for a while at Rosecott but eventually ceased. Of our community groups, Hampshire Heartists, Now that's Jive. U3A Horndean, Brownies all met. Our commercial user5 included Pilates, Tai chi, Yoga, Perform and a number of Ghost hunts. There were a number of functions, other commercial hirings and parties. The bar did quite well. Regretfully we had to begin the closure of Mlnnows Preschool for financial reasons. The final closure being July 22. Funding- We had a grant of £IOOO from Cllr Hatter l EHDCI for the library We were Still in receipt of Covid restart grant at the beginning of the year totalling £10501. Some staff remalned on furlough until September/October. Funding received for this £2601. Donations- Our main donations were £81 from Amazon. A neighbour donated £250 towards the removal of a tree and we had £500 from Horndean Care. Given we were still on recovery from Covid we had a pretty good year. MANAGING THE COMMUNITY ASSOCIATION'S ASSETS- MERCHISTOUN HALLAND 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 Iworkshopl and this listing itself brings its own expense. The trustees manage by setting priorities concentratin8 on those things that can be done within the financial limitations. The Trees In the park We have removed about a dozen trees from the park this year. All were dead or dying. This work has now largely been completed. Repalrs and renewa15 The total spent on repairs and renewals this year is £19126. Below is an outline of the main works and costs throughout this year. Repalrs and renewals July 21- June 22 Action Cost Notes Repair5 to external lights 1092 This was done for Safety reasons so the lights could be switched on and off from inside the building at night lighting up the building The ground floor was substantially decorated and we added the new reception desk and furniture I these came from the libraryl Deeoratlon 555 Plumbing general New doors and vents in library store Safety test electrical Repairs to upstalrs toilet 145 2569 Primarily the replacement of the rotten fire door at the rear of the stage improving the rear securitv Legal requirement From roof leaks caused by the removal of slates by people climbing on the roof. This should improve the heating capacity of the 5YStem 740 569 Flushing the radiator system New heat exchange Eas boiler LED bulbs 2270 927 553 Energy efficiency measure. We are replacing all the fluorescents etc with LEDS As per the tree survey. Removal of dead trees Further monies towards the making of the park gates Skips 6720 2358 490 Continue the clearance of accumulation of rubbish. Financial review 2021 Key challenges for the organisation The organisation is asset rich and cash poor The land and building itself can be as much a liability as an asset. The ability for a small unincorporated charSty to raise sufficient income to refurblsh and upgrade the manor house and park to meet its Grade 11 listed statu5 is limited. The trustees have continuing to develop strategies to both decrease expenditure. including continuing to review the staff costs, and increase the income through new programme developments and soclal enterprise. The trustees have not changed from their view that the community association needs to generate at least £80.000 per annum if it is to cover its costs (excluding minnows which is supposed to be self sufficientl and £IOO.000 if it is to provide income for the restoration and up-keep of this grade 11 listed building and park. Horndean Cornmunity Associatlon Balance sheet to June 2022 To June 22 To June 21 ASSETS Fixed assets Propertv Plant and machinery Plant and mac - accumulated depreciation Office equipment and IT Cost Office equipment and IT accumulated depreciation Furniture and fittings c05t Fixtures and fittings Accumulated Depreciation total flxed asset5 3,000,000 4820 -4618 6967 -3588 30536 -18562 3000000 4338 -3751 6184 -2892 30477 -15509 3015555 3018847 Current 455ets Stock barlcatering Trade Debtors Prepayments Nat West current account Petty cash Reception bar till Minnows Cash Minnows bank Business Reserves Savings account/functions Card payment account Floats Community First holdlng account iooo 4317 4599 20766 6205 4860 30749 50 302 1438 4539 38012 24822 33001 14 749 38 6000 1184 75 6000 total current assets TOTAL ASSETS 81941 3097496 106790 3125637 LIABILITIES Current liablllties Trade creditors Accrua15 16627 13622 8343 18481 Total current liablllties 30249 26824 Future Liabilltles long term loans and mortEages 29486 29486 33000 Total future liabilites TOTAL LIABILITIES 33000 59824 59735 TOTAL NET ASSETS 3037761 3065813 Horndean Community Association Statement of Flnancial Activitles Incoming resources { see note l) Unrestricted Funds Restricted Funds Total 2021122 2020121 Voluntary Income Activities for generating funds Investment Income Charitable activities Other incoming resources 9538 9538 58041 39255 39255 6449 22086 36203 58289 60127 6664 6664 16393 Total 77543 36203 113746 141013 Resources expended {See Note 2 Unrestricted Funds Restricted Funds Total 2021122 20Z0121 Fundrnislng and trading cost5 Charltable activltles Governance & other costs Other resources expended Total 32017 32017 28071 71001 36445 107446 94010 2663 2663 1502 476 476 714 108820 36445 142602 124297 io Horndean Communlty Association th Notes to the Flnanclal Staternents for the Year Ended June 30 2020 Accounting Pollcles Incoming resources Recognition ol incomlng resources These are included in the statement of Financial Activities ISOFAI when The charlty becomes entitled to the resource5 The trustees are virtually certain they wlll receive the resources - and The monetary value can be measured with sufficient reliably. Incomlng resources wlth related expenditure Grants and Donations Where incoming resources have related expenditure las with fundraising or contract incomel the incoming resources and related expenditure are reported gross. Grants and donations are only included when the charity has unconditional entitlement to the resources Incoming resources from tax reclaims are included at the same time as the gift to which they relate This is only included once the goods or services have been dellvered Tax reclalms on donations and gifts Contractual income and performance related Elfts Gifts in klnd 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 charitv Gifts in Icind for use by the charity are included as incoming resources when receivable These are only included in Incoming resources Iwith the equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and materlal. The value places on these resources is the estimated value to the charity of the service or facility received. The value of any voluntary help received is not included in the accounts but Is described in the Trustees Annual Report This is included in the accounts when receivable This includes any galn or loss on the Sale of investments and any gain or loss resulting from revalulng investments to market value at the end of the year. Donated goods and service Volunteer help Investment Income Investment galns and10sses EXPENDITURE AND LIABILITIES Llability recognltlon Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay our resource5 1nclude 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 tharity 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 the grant has provided 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 Support costs include central functlons and have been allocated to actlvity cost Categories. On 3 basis consistent with the use of resources, Governance costs Grants with performance conditlons Grants payable wlthout payment conditions Support Costs li ASSETS Tangible fixed assets for use by the charlty 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. Investment5 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 These are valued at the lower of cost or market value Investments Stocks and work in progress 12 Note I Analysis of Incoming resources Voluntary Income Thls year 2021122 2020121 Membership and silver stars cards Donations Government covid grant 765 177 939 7834 9538 392 57472 58041 Total Activitle5 for generatlng funds This year 20Z1122 2020121 Hlre of building by external parties Sale5 bar and catering Social Activity tickets Fundraising Outreach Commission 21632 4642 15753 1155 715 119 22 Total 39255 6449 Investment Income This year 2021122 2020121 Total Incoming resources from Charitable actlvltles This year 2021122 2020121 Contribution from activities by users Hire of building to other community users Contribution to Minnows Igrant & fees) Project and activity grants Loan of equipment 8436 12981 4738 797 42609 27784 2500 18590 25 60128 Total 58289 13 Other Income Thls year 2021122 2020121 Refunds/insurance claims Returned deposit5 Employment allowance Employment allowance furlough Other miscellaneous 382 3886 2601 3250 12761 177 6664 Total 16393 Note 2 Analysis of resources expended Fundralsing and trading cost5 2021122 2020121 Sales bar and catering Fundraising costs Overheads Managerial costs 4760 735 12370 14887 32017 13894 13442 28071 Total Charitable Artlvities 2021122 2020121 Community Activities Community activity supported by grants Overheads Managerial costs Depreciation 3270 36455 181 27772 28862 34735 4134 107446 32418 333639 Total 94010 Governance & other costs 2021122 2020121 Governance Other 2663 476 3139 1520 714 2216 Note 3 Trustees Expenses - No trustees were paid expenses this financial year Note 4 Independent examlner for reporting on the accounts 14 Note S Paid employers for the period to June 30 2022 No of stsff Full time equlvalent approxlmately HCA 2022 2021 Mlnnows 2022 2021 Total 2021 2020 Salarles National Insurance Pension Total 45592 2484 40903 2248 34145 1467 24793 1077 73376 3951 65666 3325 1034 49110 980 44131 833 36445 742 26582 1867 79194 1722 70713 Admlnlstration costs £510 Employment allowance £3885 Furlough £ 2601 Redundancy pay for minnows staff of £6361 paid In July 2022 is shown wlthln these flgures Note 6 Deflned contrlbution penslon scheme Horndean Community As50clation honours its legal requirement by offering a penslon scheme for eligible staff. This is paid using the three stage incremental process Wlth relevant percentages deducted from staff salaries and balances honoured by the Association. The Association Uses the NEST provlsion. Note 7 Horndean Community A550ciation Grants- l July 2021- 30 June 2022 recharge against running cost5 Spend on New this capltal vear actlvities clf June 22 clf descrlption date recelved 142 sudacrem 800 HCC Cllr toilets 1000 EHDC screen EHDC Cllr Hatter Library covid restart government Furlough Minnows 142 800 iooo 2710712021 sept 21- Feb 22 Jul Oct 21 all year icKJo 10501 2601 36313 1000 10501 2601 36313 1942 50415 1942 49415 iooo 15 Debtors Note 8 2022 2021 Trade Debtors 4515 6205 Totals 4515 6205 Note 9 Creditors Creditors 2022 2021 Trade creditors Wages Accruals Total 9652 6975 13622 30249 2217 6216 10171 18604 Note 10 Fixed Assets The Community Association owns the Building- Merchistoun Hals, Horndean a Grade 2 listed Manor house and the Surrounding 4.5 acre park. The A550ciation Trustees allow the public access to thi5 park. These assets are used to house activities that further the charitie5 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 Plant and Machinery Office equipment and IT Fixtures and Fittings Stock Value Note 12 Bar £650 Catering £350 Total £iooo 16 Slgned: Dated: The Horndean Communlty Association Independent Examlners Report to the Tru5toes 91 The Horndean Communlty A550clatlon I report on the accounts of the charity for the year end 30 June 2022. Respectlve responsibilltles of trustee and examlner The trusteesare responsible forthe preparatlon of the accounts. The trustees considerthat an audit Is not requlredforthis year under sertion 144121 of the Charities Act 2011 Ithe 2011 Act} and that an independent examlnatlon Is needed. It Is my responsibility to.. Examlne the accounts under5ectlon 145 of the 2011 act. To followthe procedures laid down in the general Directlonsglven bythe Charltycommission under section 14515llbl of the 2011 Act,. and To state whether particular matters have come to my attention. Basls of the Independent examlners report My examlnatlon was carrled out In accordan￿ wlth the general Dlrectlons glven by the Charlty Commission. An examination includes a review of the accoL¢nting records kept by the charity and omparison of the accounts presented with those records. It also includes consSderation of any unusualltemsordisclosures in the accounts and seekingexplanations from you astrustee5concerni anysuch matters. The procedure5 undertaken do not provide allthe evidencethatwould be reqUI￿d in an audit and consequently no opinion is given as to whetherthe accounts present a true and fa view and the report is limited to those matters set out in the next statement. Independent examinerfs statement In connectlon with my examination, no matter has come to my attention: 111 Which gives me reasonable cause to believe that In any material respect the requirements.. To keep accountlng records In accordance with sectlon 130 of the charlties Act 2011; and To prepare accounts which accord with the accounting record5 and eomply with the aecountlryd requirements of the 2011 Act have not been met- or 121 To which, In my opinlon. attention should be drawn In orderto enable a proper under5tandlngof the accounts to be reached. Tanya Dowthwaite IFCAI Leigh Park Communlty Centre Dunsbury Wav Havant P09 58G Date 51h April 2023