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2022-12-31-accounts

REGISTERED CHARITY NUMBER: 302000

WOOLSTON & DISTRICT COMMUNITY ASSOCIATION

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

Hopper Williams & Bell Limited Chartered Accountants Highland House Mayflower Close Chandler's Ford Eastleigh Hampshire SO53 4AR

WOOLSTON & DISTRICT COMMUNITY ASSOCIATION

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 to 15
Detailed Statement of Financial Activities 16 to 17

WOOLSTON & DISTRICT COMMUNITY ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022

The trustees present their report with the financial statements of the charity for the year ended 31 December 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

The objects of the Association are to promote the benefit of the inhabitants of Woolston and the neighbourhood by providing facilities for social welfare and recreation.

The Association organises events and activities for its members within its objects and constitution.

The trustees confirm that they have complied with the duty in section 17(5) of the 2011 Charities Act to have due regard to guidance published by the Charity Commission in deciding what activities the charity should undertake.

The Association also manages Woolston Community Centre at Church Road, under a lease from Southampton City Council.

In January 2013, the lease of the Community Centre was renewed. The lease term is 25 years at a nominal rent of £1 per annum.

In 2000 a Woolston Millennium Garden project was initiated as part of the Association under the supervision of a Garden Fund Committee. The project raised funds towards and developed a community garden in Woolston on a site on which a lease was granted by Southampton City Council. It was opened in April 2002. The Committee now manages the maintenance of the garden.

In July 2016, the lease of the Millennium Garden was renewed. The lease term is 15 years at a nominal rent of £1 per annum.

ACHIEVEMENT AND PERFORMANCE

Throughout the year under review, the Charity has continued to provide facilities for social welfare and recreation for the inhabitants of Woolston and the neighbourhood.

Fundraising for the Woolston Millennium Garden continued towards the maintenance costs of the garden.

The Community Centre, in partnership with day services from Southampton County Council, has continued to operate on a limited basis to offer day care for adults with learning difficulties.

Page 1

WOOLSTON & DISTRICT COMMUNITY ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022

FINANCIAL REVIEW

The reserve funds of each section of the Charity are retained at a level so as total current assets are sufficient to cover six months running costs of each section.

The accounts show a surplus for the year ended 31 December 2022 of £6,112 (2021: a surplus of £9,132).

The Community Association shows a surplus of £138 (2021: £49), which has been added to the surplus brought forward and held in a separate fund. The General Fund is an unrestricted income reserve. At 31 December 2022 the balance of this reserve was £26,705 (2021: £26,567).

The Woolston Community Centre shows a surplus of £3,797 (2021: £9,711), which has been added to the General Fund. The Woolston Community Centre fund is a restricted income reserve available for the specific purposes of the Community Centre. At 31 December 2022 the balance of this reserve was £31,020 (2021: £27,373).

The Woolston Millennium Garden project shows a surplus of £2,177 (2021: deficit of £628), which has been deducted from the General Fund. The Millennium Garden fund is a restricted income reserve available for the specific purposes of the Millennium Garden project. At 31 December 2022 the balance of this reserve was £4,041 (2021: £1,714).

STRUCTURE, GOVERNANCE AND MANAGEMENT

The charity is governed by a constitution dated 15 April 1999.

Full membership is open to all persons over 18 in the area of benefit. Junior and associate members may also join the Association.

The policy and general management of the affairs of the Association is directed by the General Committee, which is made up of trustees of the charity, and meets not less than four times a year. Honorary officers are appointed annually from the membership and shall serve on the committee.

The charity appointed A R Kershaw to examine the accounts for the year under review.

Page 2

WOOLSTON & DISTRICT COMMUNITY ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022

REFERENCE AND ADMINISTRATIVE DETAILS

Charity name: Woolston and District Community Association

Registered charity number: 302000

Charity's principal address: Church Road, Woolston, Southampton, SO19 9FU

The President of the Association for the period 1 January 2022 to 31 December 2022 was L Tyrie.

Names of the charity trustees who manage the charity:

Association:
Chair: J Winstanley
Vice Chair: Dr P Spencer
Treasurer: M Nelson
Secretary: R Badham
Membership Secretary: L Bown
Publicity Officer: S Kwong
Publicity Officer (Website): M Lacey
Centre Committee:
Chair: B Wake
Treasurer: A McGough
Booking Secretary: A Lowe
Millennium Garden Committee:
Chair: B Wake

The following Trustees served on the General Committee during the year:

K Atkins P Presland (resigned 18 December 2022)
R Badham A Redwood (resigned 4 December 2022)
L Bown L Steege
E Cleverley Dr P Spencer
S Kwong (appointed 21 May 2022) L Tyrie
M Lacey B Wake
A Lowe M Wake
A McGough J Winstanley
M Nelson K Wythe

Approved by order of the board of trustees on 27 April 2023 and signed on its behalf by:

Mrs R Badham Trustee

Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WOOLSTON & DISTRICT COMMUNITY ASSOCIATION

Independent examiner's report to the trustees of Woolston & District Community Association

I report to the charity trustees on my examination of the accounts of Woolston & District Community Association (the Trust) for the year ended 31 December 2022.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Andrew Kershaw FCCA

Hopper Williams & Bell Limited Chartered Accountants Highland House Mayflower Close Chandler's Ford Eastleigh Hampshire SO53 4AR

27 April 2023

Page 4

WOOLSTON & DISTRICT COMMUNITY ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022

Unrestricted
Restricted
funds
funds
Notes
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
249
2,769
Charitable activities
4
Community Association
852
-
Community Centre
-
33,517
Investment income
3
1
4
Total
1,102
36,290
EXPENDITURE ON
Charitable activities
5
Community Association
964
-
Community Centre
-
30,224
Millennium Garden
-
92
Total
964
30,316
NET INCOME
138
5,974
RECONCILIATION OF FUNDS
Total funds brought forward
26,567
29,087
TOTAL FUNDS CARRIED FORWARD
26,705
35,061
2022
Total
funds
£
3,018
852
33,517
5
37,392
964
30,224
92
31,280
6,112
55,654
61,766
2021
Total
funds
£
17,655
264
20,134
18
38,071
1,904
25,794
1,241
28,939
9,132
46,522
55,654

The notes form part of these financial statements

Page 5

WOOLSTON & DISTRICT COMMUNITY ASSOCIATION

BALANCE SHEET 31 DECEMBER 2022

Unrestricted
Restricted
funds
funds
Notes
£
£
FIXED ASSETS
Tangible assets
12
-
1,450
CURRENT ASSETS
Debtors
13
2,000
6,697
Cash at bank and in hand
24,861
34,945
26,861
41,642
CREDITORS
Amounts falling due within one year
14
(156)
(8,031)
NET CURRENT ASSETS
26,705
33,611
TOTAL ASSETS LESS CURRENT
LIABILITIES
26,705
35,061
NET ASSETS
26,705
35,061
FUNDS
15
Unrestricted funds:
Community Association
Restricted funds:
Community Centre
Community Centre Reserve Fund
Millennium Garden
TOTAL FUNDS
2022
Total
funds
£
1,450
8,697
59,806
68,503
(8,187)
60,316
61,766
61,766
26,705
27,020
4,000
4,041
35,061
61,766
2021
Total
funds
£
1,705
15,146
46,642
61,788
(7,839)
53,949
55,654
55,654
26,567
23,873
3,500
1,714
29,087
55,654

The financial statements were approved by the Board of Trustees and authorised for issue on 27 April 2023 and were signed on its behalf by:

R Badham Trustee

The notes form part of these financial statements

Page 6

WOOLSTON & DISTRICT COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £1.

Income

Incoming resources are included in the Statement of Financial Activities (SoFA) when:

Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SoFA.

Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources.

The value of any voluntary help received is not included in the accounts.

Investment income is included in the accounts when receivable.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Tangible fixed assets for use by charity are capitalised if they can be used for more than one year, and cost at least £150. They are valued at cost or, if gifted, at the value to the charity on receipt.

Depreciation is calculated to write down the cost of fixtures, fittings and equipment and plant and machinery over its effective life at the rate of 15% per annum on a reducing balance basis. Depreciation is calculated to write down the cost of improvements to property over the term of the lease.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

continued...

Page 7

WOOLSTON & DISTRICT COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022

1. ACCOUNTING POLICIES - continued

Fund accounting

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Government grants

The following government grants have been received:

Business Support Grant Funds: the accrual model has been used to recognise the grant when it is received or becomes receivable, as there are no future related costs or performance conditions.

2. DONATIONS AND LEGACIES

Donations
Government grants
Subscriptions
Grant for Graffiti removal
3.
INVESTMENT INCOME
Deposit account interest
4.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Keep fit
Community Association
Hall hire
Community Centre
Events
Community Centre
2022
£
2,839
-
179
-
3,018
2022
£
5
2022
£
852
33,261
256
34,369
2021
£
1,113
14,857
245
1,440
17,655
2021
£
18
2021
£
264
19,734
400
20,398

continued...

Page 8

WOOLSTON & DISTRICT COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022

5. CHARITABLE ACTIVITIES COSTS

Community Association
Community Centre
Millennium Garden
6.
DIRECT COSTS OF CHARITABLE ACTIVITIES
Millennium Garden:
Independent Examiner's Fees
Cleaning and gardening
Sundries
Community Association:
Graffiti removal
Keep Fit
Meeting costs
Independent Examiner's Fees
Community Centre:
Cleaning and gardening
Cleaning materials reimbursement
Insurance
Printing, postage, stationery and advertising
Computer expenses and subscriptions
Rates, water and waste collection
Rates, water and waste collection reimbursement
Heat and light
Heat and light reimbursement
Telephone and Internet
Repairs and renewals
Repairs and renewals reimbursement
Event expenses
Depreciation
Independent Examiner's Fees
Bad debts
Direct
Costs (see
note 6)
£
964
30,224
92
31,280
2022
2021
£
£
-
204
69
1,029
23
8
-
1,440
720
260
28
-
216
204
6,964
8,216
(371)
(2,600)
3,622
3,292
265
-
-
94
4,691
2,113
(1,381)
(943)
13,288
13,424
(5,435)
(6,146)
579
483
4,465
8,228
-
(2,511)
339
-
255
301
2,943
2,280
-
(437)
31,280
28,939

continued...

Page 9

WOOLSTON & DISTRICT COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022

7. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2022 nor for the year ended 31 December 2021.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2022 nor for the year ended 31 December 2021.

8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
Restricted
funds
funds
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
1,685
15,970
Charitable activities
Community Association
264
-
Community Centre
-
20,134
Investment income
4
14
Total
1,953
36,118
EXPENDITURE ON
Charitable activities
Community Association
1,904
-
Community Centre
-
25,794
Millennium Garden
-
1,241
Total
1,904
27,035
NET INCOME
49
9,083
Transfers between funds
(2,000)
2,000
Net movement in funds
(1,951)
11,083
RECONCILIATION OF FUNDS
Total funds brought forward
28,518
18,004
TOTAL FUNDS CARRIED FORWARD
26,567
29,087
Total
funds
£
17,655
264
20,134
18
38,071
1,904
25,794
1,241
28,939
9,132
-
9,132
46,522
55,654

continued...

Page 10

WOOLSTON & DISTRICT COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022

9. GRANTS PAYABLE

The charity has made no grants during the year.

10. STAFF COSTS

The charity has had no paid employees during the year.

11. ACCOUNTANCY FEES

Fees paid to the charity's accountants for the preparation and independent examination of the accounts totalled £2,652 (2021: £2,574).

12. TANGIBLE FIXED ASSETS

TANGIBLE FIXED ASSETS
Fixtures
Long
Plant and
and
leasehold
machinery
fittings
£
£
£
COST
At 1 January 2022 and 31 December 2022
42,892
4,434
11,202
DEPRECIATION
At 1 January 2022
42,892
3,012
10,919
Charge for year
-
213
42
At 31 December 2022
42,892
3,225
10,961
NET BOOK VALUE
At 31 December 2022
-
1,209
241
At 31 December 2021
-
1,422
283
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022
£
Trade debtors
3,830
Other debtors
2,000
Prepayments and accrued income
2,867
8,697
Totals
£
58,528
56,823
255
57,078
1,450
1,705
2021
£
686
2,000
12,460
15,146

13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

continued...

Page 11

WOOLSTON & DISTRICT COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022

14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2022 2021
£ £
Other creditors 8,187 7,839
15. MOVEMENT IN FUNDS
Net Transfers
movement between At
At 1.1.22 in funds funds 31.12.22
£ £ £ £
Unrestricted funds
Community Association 26,567 138 - 26,705
Restricted funds
Community Centre 23,873 3,797 (650) 27,020
Community Centre Reserve Fund 3,500 - 500 4,000
Millennium Garden 1,714 2,177 150 4,041
29,087 5,974 - 35,061
TOTAL FUNDS 55,654 6,112 - 61,766
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
Community Association 1,102 (964) 138
Restricted funds
Community Centre 34,021 (30,224) 3,797
Millennium Garden 2,269 (92) 2,177
36,290 (30,316) 5,974
TOTAL FUNDS 37,392 (31,280) 6,112

continued...

Page 12

WOOLSTON & DISTRICT COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022

15. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net Transfers
movement between At
At 1.1.21 in funds funds 31.12.21
£ £ £ £
Unrestricted funds
Community Association 28,518 49 (2,000) 26,567
Restricted funds
Community Centre 14,662 9,711 (500) 23,873
Community Centre Reserve Fund 3,000 - 500 3,500
Millennium Garden 342 (628) 2,000 1,714
18,004 9,083 2,000 29,087
TOTAL FUNDS 46,522 9,132 - 55,654
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
Community Association 1,953 (1,904) 49
Restricted funds
Community Centre 35,505 (25,794) 9,711
Millennium Garden 613 (1,241) (628)
36,118 (27,035) 9,083
TOTAL FUNDS 38,071 (28,939) 9,132

continued...

Page 13

WOOLSTON & DISTRICT COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022

15. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Net Transfers
movement between At
At 1.1.21 in funds funds 31.12.22
£ £ £ £
Unrestricted funds
Community Association 28,518 187 (2,000) 26,705
Restricted funds
Community Centre 14,662 13,508 (1,150) 27,020
Community Centre Reserve Fund 3,000 - 1,000 4,000
Millennium Garden 342 1,549 2,150 4,041
18,004 15,057 2,000 35,061
TOTAL FUNDS 46,522 15,244 - 61,766

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
Community Association 3,055 (2,868) 187
Restricted funds
Community Centre 69,526 (56,018) 13,508
Millennium Garden 2,882 (1,333) 1,549
72,408 (57,351) 15,057
TOTAL FUNDS 75,463 (60,219) 15,244

The following restricted funds are held:

Community Centre Fund

Restricted income fund available for the specific purposes of Woolston Community Centre.

Community Centre - Reserve Fund

Restricted income fund available for the specific purpose of the maintenance of Woolston Community Centre.

Millennium Garden Fund

Restricted income fund available for the specific purpose of the Millennium Garden project.

continued...

Page 14

WOOLSTON & DISTRICT COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022

16. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2022.

Page 15

WOOLSTON & DISTRICT COMMUNITY ASSOCIATION

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022

Community Centre:
INCOME
Donations
Government grants
Deposit account interest
Hall hire
Events
EXPENDITURE
Cleaning and gardening
Cleaning materials reimbursement
Insurance
Printing postage and stationery
Computer expenses and subscriptions
Rates, water and waste
Rates, water and waste reimbursement
Heat and light
Heat and light reimbursement
Telephone and internet
Repairs and renewals
Repairs and renewals reimbursement
Event expenses
Depreciation
Independent examiner's fees
Bad debts
Net income
2022
£
500
-
4
33,261
256
34,021
6,964
(371)
3,622
264
-
4,691
(1,381)
13,288
(5,435)
579
4,465
-
339
255
2,943
-
30,224
3,797
2021
£
500
14,857
14
19,734
400
35,505
8,216
(2,600)
3,292
-
94
2,113
(943)
13,424
(6,146)
483
8,228
(2,511)
-
301
2,280
(437)
25,794
9,711

This page does not form part of the statutory financial statements

Page 16

WOOLSTON & DISTRICT COMMUNITY ASSOCIATION

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022

Community Association:

INCOME
Donations
Subscriptions
Grant for Graffiti removal
Deposit account interest
Keep fit
EXPENDITURE
Graffiti removal
Keep Fit
Meeting costs
Independent examiner's fees
Donation to Sunday Lunch project
Net income
Millennium Garden:
INCOME
Donations
EXPENDITURE
Independent examiner's fees
Cleaning and gardening
Sundries
Net income / (expenditure)
Total
2022
£
70
179
-
1
852
1,102
-
720
28
216
-
964
138
2022
£
2,269
2,269
-
69
23
92
2,177
6,112
2021
£
-
245
1,440
4
264
1,953
1,440
260
-
204
-
1,904
49
2021
£
613
613
204
1,029
8
1,241
(628)
9,132

This page does not form part of the statutory financial statements

Page 17