2023-06-30-accounts

Horndean Community	Horndean Community	Association
Balance sheet toJune 302023
			ToJune		ToJune
			2023		2022
Assets
Fixed Assets
Fixed Assets			4,514,471		3,019,689
Property - Cost		4,500,000		3,000,000
Plant and Machinery-		4,820		4,820
Cost
Plant/Machinery-		(4,820)		(4,618)
Accumulated
Depreciation
Office equipment	and	7,333		6,976
IT - Cost
Office equipment	and	(4,321)		(3,588)
IT - Accumulated
Depreciation
Fixtures and fittings-		33,357		30,536
Cost
Fixtures and fittings-		(21,898)		(18,562)
Accumulated
Depreciation
Noncurrent Assets
Intangible Assets
Total Fixed Assets			4,514,471		3,015,555
Current Assets
Current Assets			6,420		9,916
stock bar/ catering		1,000		1,000
Trade Debtors		5,420		4,317
Prepayments		0		4,599
Bank			20,691		72,025
Nat West Current		10,471		20,766
Account
Petty Cash		6		6
Reception. and bar	till	487		1,438
Minnows Cash		4		4
library		462		4,539
Business Reserves		501		38,012
Horndean card		2,685		1,184
payment account
Account floats		75		75
Community First		6,000		6,000
Holding Account(
salaries)
Total Current Assets		27,111			81,941

Total Assets	4,541,582	4,541,582	3,100,621	3,097,496
Liabilities
Current Liabilities
Current Liabilities
Trade Creditors	12,872		16,627
Accruals	8,060		13,623
Bank Overdraft	0		0
Other Current	0		0
Liabilities
Total Current Liabilities		20,933		30,250
Future Liabilities
Long Term Liabilities
Long term Loans &	25,344		29,486
Mortgages
Total Future Liabilities		25,343
Total Liabilities		46,276		30,250
Total Net Assets		4,495,306		3,037,761
Equity
Equity	4,495,306		3,037,761
Capital introduced	(139,283)		(139,283)
Property
revaluation
	1,500,000
Profit And Loss - Prior	3,177,044		3,205,099
Years
Profit And Loss-	(42,455)		(28,055)
Current Year
Total Equity		4,495,306		3,037,761

	Unrestricted	Restricted	Total	zoz1//zz
	Funds	Funds	2022/23
	f	f	f
Voluntary	1895		1895	9538
income
Activities for	33164		33164	39255
generating
funds
Investment
income
Charitable	22682		22682	58289
activities
Other incoming	2896		2896	6664
resources
Total	60637		60637	113746

Recognition	Recognition	ofincoming	These are included in the statement of Financial Activities (SOFA) when
resources			~ 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			Where incoming resources have related expenditure (as with fundraising or	contract
related expenditure			income) the incoming resources and related expenditure are reported gross.
Grants and		Donations	Grants and donations are only included when the charity has unconditional
			entitlement to the resources
Tax reclaims		on donations	Incoming resources from tax reclaims are included at the same time as the gift to
and gifts			which they relate
Contractual		income and	This is only included once the goods or services have been delivered
performance		related gifts
Gifts in kind			Gifts in kind are accounted for at a reasonable estimate oftheir 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 charity ofthe service or facility received.
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 revaluing investments to market value at the end ofthe year.
EXPENDITURE AND LIABILITIES
Liability recognition			Liabilities are recognised as soon as there is a legal or constructive obligation
			committing the charity to pay our resources
Governance		costs	Include costs ofthe preparation and examination ofthe statutory accounts,	the
			costs oftrustee meetings and cost ofany legal advice to trustees on
			governance or constitutional matters
Grants with		performance	Where the charity gives a grant with conditions for its payment being a specific
conditions			level ofservice or output provided, such grants are only recognised once the
			recipient ofthe grant has provided the specified service or output.

Grants payable without	Grants payable without	These are only recognised in the accounts when a commitment	These are only recognised in the accounts when a commitment	has been made
payment	conditions	and there are no conditions to be met	relating to the grant which remain in the
		control ofthe charity
Support	Costs	Support costs include central functions	and have been allocated	to activity cost
		categories. On a basis consistent with	the use ofresources,

Tangible fixed assets for use	These are capitalised	ifthey can be used for more than one year. And the cost at
by the charity	least f500. They are valued at cost or, ifgifted, 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 in progress	These are valued at the lower of cost or market value

		This year	2021/2022
		2022/23
Membership	and silver stars	815	765
cards
Donations		1049	939
Government	covid grant		7834
	Total	1895	9538

							This year	2021/22
							ZOZZ/Z3
			Hire of building		by external		21730	21632
			parties
			Sales bar and catering				7925	15753
			Social Activity tickets				1900	1155
			Fundraising				1609	715
			Outreach Commission
					Total			39255
Investment	income
							This year	ZOZ1/ZZ
							ZO22/Z3
					Total
Incoming	resources	from
Charitable	activities
							This year	2021/22
							2022/23
			Contribution	from activities		by	6121	8436
			users
			Hire of building		to other		7498	4738
			community	users
			Contribution	to Minnows			6899	42609
			(grant &fees)
			Project and	activity grants			1500	2500
			Loan ofequipment				300
			Contribution	from library			364
					Total		22682	58289

				This year	ZOZ1/ZZ
				ZOZZ/Z3
Refunds/insurance		claims
Returned deposits
Employment	allowance				3886
Employment	allowance			2756	2601
furlough
Other miscellaneous				140	177
			Total	2896	6664

		ZOZZ/Z3	2021/22
Sales bar and catering		2003	4760
Fundraising	costs	53
Overheads		10886	12370
Managerial	costs	13916	14887
	Total	26858	32017

		ZOZZ/Z3	2021/22
Community	Activities	1387	3270
Community	activity	7841	36455
supported	by grants
Overheads		25400	28862
Managerial	costs	33471	34735
Depreciation		3865	4134
	Total	71,964	107446
		ZOZZ/Z3	ZOZ1/ZZ
Governance		3190	2663
Other		1080	476
		4270	3139

	HCA 2023	2022	Minnows 2023	Minnows 2023	2022	Total 2023	2022
Salaries	43850	45592	8648	'	34145	54229	73376
National	2475	2484	377		1467	2852	3951
Insurance
Pension	956	1034	120		833	1076	1867
Total	47281	49110	9145		36445	58157	79194
	Administration costs			E396
	Employment allowance			E2851
Final redundancy	pay for minnows	staff included

Creditors	2023	2022
Trade creditors	1087	9652
Wages	11785	6975
Accruals	8060	13622
Total	20932	30249

17 Catering £350 Total £iooo

18 Signed Date OL I20i+