1 ## **Horndean Community Association** Annual Report and Financial Statements For the Year ending June 30 2024 2 ## **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 Carol Cockett Brendan Charles **Association Manager** Brendan Charles **Solicitor** Hampshire County Council Legal team **Bankers** National Westminster PLC 93 London Road Waterlooville PO7 7EG **Independent examiner** Tanya Dowthwaite Community First Leigh Park Community Centre Havant ## **INTRODUCTION** 3 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 - The provision of leisure and educational activities & services. - The provision of facilities for other organisations running similar activities - 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 Association demonstrates its ability to: - Work in partnership & collaborate with a wider community - Promote to a far wider audience its services, activities and events - Provide funding to support the needs of the local community ## 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. 4 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, 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 Some of these activities 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. We are currently managing 8 activities/groups ## **Short mat bowls** ## **Monday morning social** ## **Monday afternoon social** ## **Fencing** ## **Bridge** ## **Kurling** ## **Monday dancerise** ## **Community library** And our social programme included ## **50.s dance night** ## **Regular Skittles evenings** 5 ## **Quiz Night** ## **Halloween Party** ## **60.s night** ## **Barn dance** ## **Family xmas party** ## **Rock and roll night** ## **Xmas Lunches** We are accommodating Horndean Baptist church in one of our offices ## **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 - The requirements of the Disclosure & Barring Services (DBS) in support of our vulnerable beneficiaries to include relevant checks on relevant staff & volunteers 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 . During the year a trustee, Margaret Plumridge made a loan to the organisation of £6,500. The loan is repayable over 10 years at a interest rate of 4%. 6 ## **A REVIEW OF THE YEAR AT MERCHISTOUN HALL HORNDEAN COMMUNITY ASSOCIATION JULY 2023 – JUNE 2024** ## **Activities** ## **We hosted the following regular meetings :-** Horndean WI Horndean U3A various meetings Now that Jive Artscape Art group Ghost hunts Colourwheel Tai chi Chair yoga Yoga Various meetings ## **We also hosted :-** Polling station Muddyboots open days Community first training events Energise Southdowns Gale Brewery residents Parties for both adults and children Wedding celebrations ## **MANAGING THE COMMUNITY ASSOCIATION’S ASSETS – MERCHISTOUN HALL AND PARK** 7 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. ## **Repairs and renewals** The total spent on repairs and renewals this year is £13,459. Below is an outline of the main works and costs throughout this year. **Repairs and renewals July 23 – June 24** |**Action**|**Cost**|**Notes**| |---|---|---| ||£|| |Painting and Decorating|289.95|Building improvements| |Garden|55.13|Park maintenance| |Heaters|71.97|| |Radiators|13003.8
0|Improvements to building for users and energy
efficiency| |General Maintenance||| |Safety signs etc|38.32|Health and Safety| |||| ## **Organisational review to June 2024** ## **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 charity to raise sufficient income to refurbish and upgrade the manor house and park to meet its Grade 11 listed status 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 social enterprise. - The trustees believe that the community association needs to generate at least £84,000 per annum minimum if it is to cover its costs effectively and £100,000 if it is to provide income for the restoration and up-keep of this Grade 11 listed building and park. - We are still in the throes of getting over covid which clearly destroyed most of our programme and we have had to find new activities and audiences in order 8 to support our own charitable programme. It has been hard work but as you can see from the income analysis that it has borne fruit as there are clearly signs of improvement. - However, the organisation continues to operate on a financial knife edge. It is entirely dependent on the trustees ability to market the property for functions and parties. We are spending as much money as we can to keep the property in good repair in order to help with the marketing but it is little compared to what is actually required which we believe should be in the region of £30,000 to £50,000 per annum for house and park. Dealing with any trees ( 90% have TPO’s) costs in the region of £700-£1000 a time. Needless to say we are working towards increasing our income. we must thank the staff here for continuing to support us throughout all this. - The trustees continue to move forward positively and are still working on the plan to sell a small piece of land. The income gained will be used to set up an income generating trust fund which should help to secure the organisation’s future. - The loss shown by the expenditure was primarily created by the payment of legal fees relating to the land sale and a number of bad debts. - It would be easy to lose sight of our objectives when finance is so important to the continuation of the charity. We are still trying to develop appropriate programmes for the community and believe firmly that the more commercial ventures should support these. - The Community library which we set up when the local authority one closed is one example. It fits perfectly into the room at the back of the building which we couldn’t hire out because of its configuration. We make no money out of the library but it is providing a service to the community. People are still surprised when they see that it is actually ‘a library’ and not just a table with a few books on it. Our thanks go to all the members of the local community who have donated books which is helping us renew the stock much of which was very out of date when we received it. 11 *4,1,',1111 10 ## **Horndean Community Association** ## **Balance Sheet to June 2024** ||**To June 2024**|**To June**|| |---|---|---|---| |||**2023**|| |**Assets**|||| |**Fixed Assets**|**4,510,54**||**4,514,471**| ||**6**||| |Property – Cost|4,500,000|4,500,000|| |or valuation|||| |Plant and Machinery|4,820|4,820|| |- Cost|||| |Plant/Machinery -|(4,820)|(4,820)|| |Accumulated|||| |Depreciation|||| |Office equipment and|IT – 7,493|7,333|| |Office equipment|(5,070)|(4,321)|| |and IT - Accumulated|||| |Depreciation|||| |Fixtures and fittings|33,357|33,357|| |- Cost|||| |Fixtures and fittings|(25,234)|(21,898)|| |- Accumulated|||| |Depreciation|||| |**Noncurrent**|0|0|| |**Assets**|||| |**Intangible Assets**|0|0|| |**Total Fixed**|**4,510,54**||**4,514,471**| |**Assets**|**6**||| |Current Assets|||| |**Current Assets**|||| |**stock bar/**|60|1,000|| |**catering**|||| |Trade Debtors|6,690|5,420|| |Prepayments|||| |**Bank**|||| |Nat West Current|3,381|10,471|| |Account|||| |Petty Cash|209|6|| |Reception and bar|234|487|| |till|||| |Minnows Cash|0|4|| |Library|0|462|| |Business|508|501|| 11 |Reserves||||| |---|---|---|---|---| |Horndean card payment account||0|2,685|| |Account floats||75|75|| |Community First Holding Account||0|6,000|| |**Total Current Assets**||**11,157**|**27,111**|| |**Total Assets**||**4,521,70**|**4,541,582**|| |||**3**||| |**Current**||||| |**Liabilities**||||| |Trade Creditors|4,972||12,872|| |Accruals|9,462||8,060|| |**Bank Overdraft**|0||0|| |**Other Current**|5047||0|| |**Liabilities**||||| |**Total Current Liabilities**||**19,481**||**20,933**| |Future Liabilities||||| |**Long Term Liabilities**||||| |Long term Loans &|27,866||25,344|| |Mortgages||||| |**Total Future**||**27866**||**25344**| |**Liabilities**||||| |**Total Liabilities**||**47,347**||**46,276**| |**Total Net Assets**||**4,474,35**||**4,495,306**| |||**6**||| |**Equity**||||| |**Equity**||4,474,35|4,495,306|| |||6||| |Property Revaluation||0|1,500,000|| |Profit And Loss - Prior|Years|4,495,30|3,037,761|| |||6||| |Profit And Loss -||(20,950)|(42,455)|| |Current Year||||| |**Total Equity**||**4,474,35**||**4,495,306**| |||**6**||| 12 ## **Statement of Financial Activities** ## **Incoming resources (see note 1)** ||**Totals**
**2023/24**
**£**|**Unrestricted**
**Funds**
**£**|**Restricted**
**Funds**
**£**|**Total**
**2023/43**
**£**|**2022/23**| |---|---|---|---|---|---| |**Voluntary**
**income**|874|874|0|874|1895| |**Activities for**
**generating**
**funds**|44422|44422|0|44422|33194| |**Investment**
**income**|0|0|0|0|0| |**Charitable**
**activities**|28922|15351|13571|28922|22682| |**Other**
**incoming**
**resources**|1141|1141|0|1141|2896| |**Total**|**75359**|**61788**|**13571**|**75359**|**60637**| ## **Resources expended (See Note 2)** ||**Totals**
**2023/24**
**£**|**Unrestricted**
**Funds**
**£**|**Restricted**
**Funds**
**£**|**Total**
**2023/24**
**£**|**2022/23**| |---|---|---|---|---|---| |**Fundraising**
**and trading**
**costs**|26988|26988||26988|26858| |**Charitable**
**activities**|63683|50112|13571|63683|71964| |**Governance**
**& other costs**|1969|1969||1969|3190| |**Other**
**resources**
**expended**|5469|5469||5469|**1080**| |**Total**|**96,309**|**84,538**|**13571**|**96309**|**103092**| 14 |**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 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 and gifts**|Incoming resources from tax reclaims are included at the same time as the gift
to which they relate| |**Contractual income and**
**performance related**
**gifts**|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 charity of the 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 of the 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 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 the grant has
provided 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| |**Support Costs**|Support costs include central functions and have been
allocated to activity cost categories. On a basis consistent with
the use of resources,| 15 ## **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 in**
**progress**|These are valued at the lower of cost or market value| 16 ## **Note 1** ## **Analysis of incoming resources** ## **Voluntary Income** ||**This year**
**2023/24**|**2022/2023**| |---|---|---| ||£|£| |Membership and silver
stars cards|663|815| |Donations|211|1049| |||| |**Total**|**874**|**1895**| ## **Activities for generating funds** |||||**This year**||**2022/23**|| |---|---|---|---|---|---|---|---| |||||**2023/24**|||| |||||£||£|| |||Hire of building by external||22540||21730|| |||parties|||||| |||Sales bar and catering||16562||7925|| |||Social Activity tickets||4266||1900|| |||Fundraising||1054||1609|| |||Outreach Commission|||||| |||**Total**||**44422**||**33164**|| ||||||||| |||||**This year**||**2022/23**|| |||||**2023/24**|||| |||||£||£|| |||**Total**||**0**||**0**|| ||||||||| ||**ro**|**m**|||||| |||||**This year**||**2022/23**|| |||||**2023/24**|||| |||||£||£|| |||Contribution from activities||7502||6121|| |||by users|||||| |||Hire of building to other||7214||7498|| |||community users|||||| |||Contribution to Minnows||0||6899|| |||(grant & fees)|||||| |||Project and activity grants||13571||1500|| |||Loan of equipment||210||0|| |||Contribution from library||425||0|| |||**Total**||**28922**||**22682**|| ## **Investment income** ## **Incoming resources from** ## **Charitable activities** **Other Income** 17 ## **Note 2** ||**This year**
**2023/24**|**2022/23**| |---|---|---| ||£|£| |Refunds/insurance claims||| |Returned deposits||| |Employment allowance||| |Employment allowance
furlough||2756| |Other miscellaneous|1141|140| |**Total**|**1141**|**2896**| ## **Analysis of resources expended** ## **Fundraising and trading costs** |**sts**||| |---|---|---| ||**2023/24**|**2022/23**| ||£|£| |Sales bar and
catering|4,932|2003| |Fundraising costs||53| |Overheads|9660|10886| |Managerial costs|12396|13916| |**Total**|**26988**|**26858**| ## **Charitable Activities** |||||**2023/24**||**2022/23**|| |---|---|---|---|---|---|---|---| |||||£||£|| |||Community Activities||935||1387|| |||Community activity||-||7841|| |||supported by grants|||||| |||library||267||-|| |||Overheads||23620||25400|| |||Managerial costs||34776||33471|| |||Depreciation||4085||3865|| |||**Total**||**63683**||**71964**|| ||||||||| |||||**2023/24**||**2022/23**|| |||||£||£|| |||Governance||1969||3190|| |||Other||5469||1080|| |||||**7438**||**4270**|| ## **Governance & other costs** ## **Note 3** ## **Trustees Expenses - there were no trustee expenses this year** No trustees were paid expenses this financial year ## **Note 4** ## **Independent examiner for reporting on the accounts** £150 18 ## **Note 5** ## **Paid employees for the period to June 30 2024** **No of staff 2 Full time equivalent approximately Cost of staff £46072** ## **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 received to June 2024** |**c/f**|**Date**|**Description**|**New this**
**year**|**Spend on**
**Capital**
**Projects**|**Recharge**
**against**
**running**
**costs**|**c/f**
**Jun**
**e 24**| |---|---|---|---|---|---|---| |1000||Screen grant||||100
0| |619|22/01/2
4|dishwasher|619|619||| |451|24/06/2
4|strimmer|451|||451| |1000|28/6/24|Tree work|1000|||100
0| |8632|25/4/24|radiators|8632|8632||| |4320|8/5/24|radiators|4320|4320||| |**1602**
**2**|||**15022**|**13571**||**245**
**1**| 19 ## **Note 8 Debtors** ## **Note 9** ||**2024**|**2023**| |---|---|---| ||**£**|**£**| |Trade Debtors|6690|5420| |||| |**Totals**|**6690**|**5420**| ## **Creditors** ## **Note 10** |**Creditors**|**2024**|**2023**| |---|---|---| ||**£**|**£**| |Trade creditors|4972|1097| |Wages|5047|11785| |Accruals|9462|8060| |**Total**|**19481**|**20932**| ## **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 £4.5M on 10 November 2022 by Pearsons . The Property was last valued at £2.8K in 2008. We have adjusted the balance sheet to reflect the increase in value ## **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 £60 20 Catering £0 Total £60 21/07/2025, 18:07 23.24 Accts Signed by Chair .png https://mail.google.com/mail/u/0/#inbox/FMfcgzQbgRkpxwNWdCKZxhhBQVCLnwpp?projector=1&messagePartId=0.2 1/1 ## ## ## ##