## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |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+ ## ## ## ##