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2021-03-31-accounts

BEDWELL COMMUNITY ASSOCIATION

Registered Charity No. 302332

ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31[ST] MARCH 2021

BEDWELL COMMUNITY ASSOCIATION

INDEX

For the year ended 31[st] March 2021

INDEX
For the year ended 31st March 2021
Page
Trustees Annual Report 1 – 5
Reference and Administration 1
Structure, Governance and Management 2
Objectives 2
Activities, Progress and Achievements 2 – 3
Financial Review 4
Reserves Policy 4
Independent Examiners Report 6
Statement of Financial Activities (SOFA) 7
Balance Sheet 8
Statement of Cash flow 9
Notes to the Accounts 10 – 16

BEDWELL COMMUNITY ASSOCIATION

Trustees Annual Report Continued For the year ended 31[st] March 2021

REFERENCE AND ADMINISTRATION

Name of Charity: BEDWELL COMMUNITY ASSOCIATION Registered Charity No: 302332 Governing Document: Constitution dated 17th May 1999 Principal Office: Bedwell Community Association Crescent, Stevenage, Herts. SG1 1NA Trustees: Sheila Robertson Chairman Philip Smith Vice Chairman Terry Ingle Treasurer Elaine Connolly (Resigned 04/08/20) Pat Jones (Resigned 04/08/20) Eileen Mitchell Ann Meldrum Ron Meldrum Peter Ford

Bankers: Lloyds TSB Bank Plc Stevenage Town Square 3 The Town Square Stevenage Herts. SG1 1BG Independent Examiner: Jane M E Seymour Orchard Villa 2B Regent Street Stotfold Hitchin Herts. SG5 4ED

Page 1

BEDWELL COMMUNITY ASSOCIATION

Trustees Annual Report Continued For the year ended 31[st] March 2021

The Management Committee present their report for the year ended 31[st] March 2021.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Charity is an unincorporated organization which is governed by a constitution dated 17[th] May 1999.

The Honorary Officers and up to eight representatives of affiliation organisations and other user groups are elected or appointed on an annual basis at the Annual General Meeting, in the event of an vacancy occurring the Committee can co-opt a replacement until the next Annual General Meeting. The committee shall also include one representative from Stevenage Borough Council.

Individuals and one representative per affiliated group shall have the right to vote at the AGM.

The trustees are elected or appointed on an annual basis at the Annual General Meeting, which is held between June and July.

OBJECTIVES

In setting the charity’s objectives and planning its aims and objectives and future activities the Trustees have given consideration to the Charity Commission’s general guidance on public benefit. The main aims and objectives of the charity are:

To promote the benefit of the inhabitants of Bedwell Stevenage, without distinction of sex or of political, religious or other opinions by associating the local authorities, voluntary organisations and inhabitants in a common effort to advance education and to provide facilities in the interests of social welfare for recreation and leisure-time occupation with the object of improving the conditions of life for the said inhabitants.

To maintain and manage the Bedwell Centre and encourage its use by the Community for the pursuit of common interests of a social, educational and recreational kind.

The Association shall be non-party in politics and non-sectarian in religion.

ACTIVITIES, PROGRESS AND ACHIEVEMENTS

This last year has been a very strange, difficult and unpredicted year with The Community Centre having to close on 21[st] March 2020 due to the Coronavirus pandemic.

The Community Centre was then able to open up for the pre-school (Early Years) from middle June. Other groups were permitted back from August, but only a couple came back.

By middle September about 60% of our groups were back in the Community Centre (with reduced numbers) after having to complete a Covid-19 Risk Assessment and having to adhere to 2 metres social distancing.

Page 2

BEDWELL COMMUNITY ASSOCIATION

Trustees Annual Report Continued For the year ended 31[st] March 2021

ACTIVITIES, PROGRESS AND ACHIEVEMENTS CONTINUED

Extra Cleaning and PPE had to be put in place, so the community centre is spending more on keeping the centre safe and covid secure. We did lose a few groups because of covid 19, as it was not financially viable for them to continue with reduced numbers.

Because of Covid-19 and social distancing we could not have our usual Fun Day, Halloween Party, Jumble Sales etc. so we therefore have had no fundraising events this last year.

We were just getting groups back when the Government announced that we had to close again for 4 weeks due to the Coronavirus pandemic. The only group allowed in was the pre-school.

We re-opened on 2[nd] December 2020 with some of our groups coming back for the 2 weeks before Christmas. We were due to open again on 5[th] January 2021, but due to the Coronavirus pandemic we were again not allowed to open, and the country was put into lockdown. We were again permitted to open for just the pre-school (Early Years)

As at the end of this year 31[st] March 2021 the community centre is closed and can only open to the pre-school.

We have therefore lost most of our rental income and the cafe is closed.

The community centre has been able to survive due to Government Business Grants. Staff that were not working were put on part- or full-time furlough.

We are therefore receiving money from HMRC to pay most of the furloughed staff wages.

We received a grant from Sport England’s (Active Local) to help pay rental and expenses for the over 60’s Chair Exercise group. This enabled them to get back up and running for July 2020.

We have also received another grant from Sports England (Active Local) so that when we can reopen in May 2021, we can start table tennis coaching sessions once a week for 12 weeks.

We have also received a Grant from Stevenage Community Trust to purchase a laptop.

Page 3

BEDWELL COMMUNITY ASSOCIATION

Trustees Annual Report Continued For the year ended 31[st] March 2021

FINANCE REVIEW

Current and post year event Covid-19

The onset of Covid-19 and subsequent lockdown has impacted the financial position of our association during the year 1[st] April 2020 to 31[st] March 2021 and beyond. Rental income was reduced with groups cancelling their bookings and the Community Centre closing in line with Government Legislation. Our cafe also had to close.

All staff except the manager were put on furlough whilst the Community Centre remained closed. Decisions on whether staff remain on full furlough, part time furlough or return to work are being made on a case-by-case basis. We received money from HMRC to pay most of the furloughed staff wages.

In light of these unforeseen circumstances, we received Covid-19 related funding from Stevenage Borough Council for £25,000 on 16[th] April 2020 to help keep the community centre running. We also received a grant from Sports England for £5235 on 19[th] June 2020 to pay our essential cost of Heating/Water etc for the period of 1[st] March -31[st] July 2020.

The net result of this for the financial year end 31[st] March 2021 is a surplus of £25,859.

The enclosed financial statement shows the current state of the finances, which the Management Committee considers to be fair. Careful monitoring has been carried out to ensure the Association continues to operate efficiently for the community of Bedwell.

Reserves

Reserves must be kept at a reasonable level in relation to the overall turnover of the organisation – per the Council’s policy on reserves of voluntary organisations applying for funding.

For the financial good health of the Centre and the sustainability of the organisation we deem it prudent to keep reserves of not less than three month’s operating costs. Unfortunately, due to deficit core grant funding for several years, we have been unable to build up the required balance.

Free reserves are currently held at £22,745.

The estimate for the designated reserve, to cover staff redundancy payments and winding up costs are £27,375; this calculation does not include redundancy payments for Staff that have not worked for the organisation for more than two years. It is based on current payment levels. It is based on the assumption that any legal costs incurred in the closure of the Centre would be met directly by Stevenage Borough Council.

Page 4

BEDWELL COMMUNITY ASSOCIATION

Trustees Annual Report Continued For the year ended 31[st] March 2021

Approved by the Trustees on 5[th] July 2021 and signed on their behalf by:

Page 5

BEDWELL COMMUNITY ASSOCIATION

Independent Examiners Report For the year ended 31[st] March 2021

I report on the accounts for the year ended 31[st] March 2021, which are set out on pages 6 to 16.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner’s report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

Jane M E Seymour Community Accountant

Orchard Villa, 2B Regent Street Stotfold, Hitchin Herts. SG5 4ED

Dated: 5[th] July 2021

Page 6

BEDWELL COMMUNITY ASSOCIATION STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2021

Notes
Unrestricted
Funds
£
Income from:
Donations and legacies
2
83,342
Charitable Activities
3
31,553
Other Trading activities
4
346
Investments
4
Other
5
4,000
Total Income
119,245
Expenditure on:
Raising Funds
-
Charitable Activities
6
97,806
Total resources expended
97,806
Net incoming/ (expenditure)
21,439
Transfers between funds
-
Net Movement in Funds
21,439
Total Funds brought forward
1,306
Total funds carried forward
16
22,745
Notes
Unrestricted
Funds
£
Income from:
Donations and legacies
2
83,342
Charitable Activities
3
31,553
Other Trading activities
4
346
Investments
4
Other
5
4,000
Total Income
119,245
Expenditure on:
Raising Funds
-
Charitable Activities
6
97,806
Total resources expended
97,806
Net incoming/ (expenditure)
21,439
Transfers between funds
-
Net Movement in Funds
21,439
Total Funds brought forward
1,306
Total funds carried forward
16
22,745
Restricted
Funds
£
2,079
-
-
-
-
2,079
-
2,229
2,229
(150)
-
(150)
3,264
2021
Total
Funds
£
85,421
31,553
346
4
4,000
121,324
-
100,035
100,035
21,289
-
21,289
4,570
2020
Total
Funds
£
5,800
106,819
6,057
5
3,008
113,336
137
131,006
118,958
(5,622 )
-
(5,622 )
10,192
22,745 3,114 25,859 4,570

Page 7

BEDWELL COMMUNITY ASSOCIATION BALANCE SHEET AS AT 31ST MARCH 2021

Notes
£
Fixed Assets
Tangible fixed assets
10
Current Assets
Stock
Debtors & prepayments
11
Cash at bank and in hand
Total Current Assets
Creditors: Amounts falling due
within one year
12
Net Current Assets
Net Assets
Funds of the Charity
Unrestricted funds
General funds
Restricted funds
Day Care
Locality Budget Scheme - Comp/Printer
Locality Budget - Finance Computer
Big Lottery - Computer Suite
Sports Englands Tackling Inequalities Fund
Community Trust - Laptop
Total Funds
15
2021
£
3,527
-
4,886
24,609
2020
£
4,049
230
2,946
6,393
29,495
7,163
22,332
25,859
22,745
22,745
818
16
31
1,780
35
434
3,114
25,859
9,569
9,048
521
4,570
1,306
1,306
828
21
42
2,373
-
-
3,264
4,570

Approved by the Trustees on 5th July 2021 and signed on their behalf by:

…………………………………… ………………………………….

The notes on pages 10 to 16 form part of these accounts

Page 8

BEDWELL COMMUNITY ASSOCIATION STATEMENT OF CASH FLOW AS AT 31 MARCH 2021

BEDWELL COMMUNITY ASSOCIATION
STATEMENT OF CASH FLOW AS AT 31 MARCH 2021
Note 2021 2020
£ £
Cash flows from operating activities:
Net cash provided by (used in) operating activities 18 18,868 (2,362)
Cash flows from capital expenditure & investing activities:
Dividends, interest and rents from investments 3 3
Purchase of property, plant and equipment (655) (335)
Net cash provided by (used in) investing activities (652) (332)
Change in cash and cash equivalents in the reporting period 18,216 (2,694)
Cash and cash equivalents at the beginning of the reporting period 6,393 9,087
Change in cash and cash equivalents due to exchange rate movements - -
Cash and cash equivalents at the end of the reporting period 24,609 6,393

Page 9

BEDWELL COMMUNITY ASSOCIATION NOTES TO THE ACCOUNTS for the year ended 31st March 2021

1 ACCOUNTING POLICIES

Basis of preparation

These Accounts have been prepared under the historical cost convention and in accordance with applicable accounting standards and the Statement of Recommended Practice on Accounting by Charities (SORP 2015 restated where applicable) and in compliance with the Charities Act 2011.

Depreciation policy

Tangible fixed assets are depreciated over the estimated useful economic lives. The depreciation rate currently in use for all fixed assets held for use by the charity is 25% on the reducing balance.

Fund accounting

Funds held by the charity are either:

Unrestricted general funds

These are funds which can be used in accordance with the charitable objectives at the discretion of the trustees.

Designated funds

These are funds set aside by the trustees out of unrestricted general funds for specific future purposes or projects.

Restricted funds

These are funds that 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.

Resources Expended

Resources expended are included in the Statement of Financial Activities on an accruals basis, inclusive of any VAT which cannot be recovered.

Incoming Resources

All income is accounted for when the Charity has entitlement, there is certainty of receipt and the amount is measurable. Income is accounted for on a receivable basis, except for hall deposits that relate to bookings in a future accounting period, the income is deferred until those periods.

2

Donations
Grants - Stevenage Borough Council
Sport England
HMRC- Job Retention Scheme
Sports Englands Tackling Inequalities Fund
Community Trust
Income from Donations and Legacies
Unrestricted
Restricted
2021
£
-
-
-
42,927
-
42,927
5,235
-
5,235
35,180
-
35,180
-
1,500
1,500
-
579
579
83,342
2,079
85,421
2020
£
1,985
4,567
-
-
-
-
6,552

Page 10

BEDWELL COMMUNITY ASSOCIATION NOTES TO THE ACCOUNTS

for the year ended 31st March 2021

3 Income from Charitable Activities Unrestricted Restricted 2021 2020
£ £
Hall Hire 31,386 - 31,386 89,207
Fun Day - - - 1,080
Locality Budget - Christmas Bingo Dinner - - - 100
Affiliation Fees - - - 110
Canteen 12 - 12 8,111
Services Income 155 - 155 44
31,553 - 31,553 98,652
4 Income from Other Trading Activities Unrestricted Restricted 2021 2020
£ £
Fundraising 346 - 346 5,095
5 Other income Unrestricted Restricted 2021 2020
£ £
Employment Allowance 4,000 - 4,000 3,000
Late Payment Charge - - - 34
4,000 - 4,000 3,034
6 Analysis of Expenditure on charitable activities
Activity Grant
undertaken funding of Support
Activity directly activities Costs Total
£ £ £ £
Community Centre 6&8 92,189 - 400 92,589
Big Lottery - Computer Suite 7 593 - - 593
Canteen 8 5,217 - - 5,217
Day Care 7 10 - - 10
Redecoration, Equipment etc 7 16 - - 16
Community Trust - Laptop 7 145 - - 145
Sports Englands Tackling Inequalities 7 1,465 - - 1,465
99,635 - 400 100,035

Page 11

BEDWELL COMMUNITY ASSOCIATION NOTES TO THE ACCOUNTS

for the year ended 31st March 2021

BEDWELL COMMUNITY ASSOCIATION
NOTES TO THE ACCOUNTS
for the year ended 31st March 2021
7
Charitable Expenditure
Charitable Activities - Centre
Unrestricted Administration Expenses
Admin Wages
Printing, Stationery & Advertising
Broadband, Telephone & Postage
Subscriptions & Affiliation Fees
Performing Rights Association
Health & Safety
Sundry Expenses
Licensing Fees
Software - Norton Security
Bank charges
Website
Payroll & HR Expenses
Total Administation Fees
7 Unrestricted Maintenance Expenses
Electricity
Equipment
Gas
Insurance
Laundry & Cleaning
Garden
Repairs & Renewals
Security
Equipment Depreciation
Water Rates
Caretaking/ cleaning wages
Total Centre Costs
2021
£
39,318
139
1,530
42
1,279
622
300
180
90
3
1,100
1,023
45,626
2021
£
2,532
197
2,875
1,466
1,381
485
-
1,191
413
2,920
33,103
46,563
92,189
2020
£
37,906
240
1,372
-
1,895
134
439
200
90
-
415
1,279
43,970
2020
£
5,320
490
3,690
1,407
2,255
367
1,553
1,983
523
2,862
40,124
60,574
104,544

Page 12

BEDWELL COMMUNITY ASSOCIATION NOTES TO THE ACCOUNTS

for the year ended 31st March 2021

7
Charitable Expenditure
Charitable Activities - Centre
Restricted
Big Lottery Computer Suite project Dep'n
Locality Budget Computer & Printer Dep'n
Locality Budget New Computer Dep'n
Sports Englands Tackling Inequalities Fund Isabelle Hinman
Locality Budget Christmas Bingo
Community Trust Laptop Depreciation
Fun Day
Day Care Chair/ Wheelchair Depreciation
Total Restricted Expense
8
Canteen Account
Cost of Sales
Opening Stock
Purchases
Less Closing Stock
Canteen Wages
Total Canteen Costs
9
Independent Examiner's Fee(See note 19)
AGM Costs
10 Fixed assets
Unrestricted
Equipment
Cost
£
At 1 April 2020
3,855
Additions
76
At 31 March 2021
3,931
Depreciation
At 1 April 2020
2,282
Charge for the year
413
At 31 March 2021
2,695
Net book values
At 31 March 2020
1,573
At 31 March 2021
1,236
Governance
7
Charitable Expenditure
Charitable Activities - Centre
Restricted
Big Lottery Computer Suite project Dep'n
Locality Budget Computer & Printer Dep'n
Locality Budget New Computer Dep'n
Sports Englands Tackling Inequalities Fund Isabelle Hinman
Locality Budget Christmas Bingo
Community Trust Laptop Depreciation
Fun Day
Day Care Chair/ Wheelchair Depreciation
Total Restricted Expense
8
Canteen Account
Cost of Sales
Opening Stock
Purchases
Less Closing Stock
Canteen Wages
Total Canteen Costs
9
Independent Examiner's Fee(See note 19)
AGM Costs
10 Fixed assets
Unrestricted
Equipment
Cost
£
At 1 April 2020
3,855
Additions
76
At 31 March 2021
3,931
Depreciation
At 1 April 2020
2,282
Charge for the year
413
At 31 March 2021
2,695
Net book values
At 31 March 2020
1,573
At 31 March 2021
1,236
Governance
2021
£
593
5
11
1,465
-
145
-
10
2,229
2021
£
230
(8)
222
-
222
4,995
5,217
2021
£
400
0
400
Restricted
Equipment
£
12,317
579
2020
£
791
7
14
-
100
-
1,080
14
2,006
2020
£
300
4,913
5,213
80
5,133
6,023
11,156
2020
£
400
21
421
Total
£
16,172
655
3,931 12,896 16,827
2,282
413
9,841
764
12,123
1,177
2,695 10,605 13,300
1,573 2,476 4,049
1,236 2,291 3,527

Page 13

BEDWELL COMMUNITY ASSOCIATION NOTES TO THE ACCOUNTS

for the year ended 31st March 2021

BEDWELL COMMUNITY ASSOCIATION
NOTES TO THE ACCOUNTS
for the year ended 31st March 2021
11 Debtors & Prepayments
Debtors
Prepayments and income accruals
12 Creditors: Amounts falling due within one year
Sundry Creditors
HMRC Tax & NI
Accruals and income prepayments
Pension Contributions
2021
£
337
4,549
4,886
2021
£
6
989
6,111
57
7,163
2020
£
2,155
791
2,946
2020
£
614
1,208
7,070
156
9,048

13 Trustees' Remuneration and Expenses

No trustee remuneration has been directly or indirectly paid or payable for the year out of the funds of the charity to any trustee or to any person or person connected with any of them.

14 Employees' Remuneration

Total remuneration for the year (excluding employer's contributions) amounted to £70,255 (2020: £73,816) No employee earned more than £40,000 p.a. or more. The average numbers of paid staff for the year were seven (2020: six).

15 Reserves Policy

Reserves must be kept at a reasonable level in relation to the overall turnover of the organisation – per the Council’s policy on reserves of voluntary organisations applying for funding.

For the financial good health of the Centre and the sustainability of the organisation we deem it prudent to keep reserves of not less than three month’s operating costs. Covid-19 and the additional funds we have been able to access means we have been able to build our reserves back up to nearly the level required to meet our reserves policy.

Current free reserves are £22,745.

The estimate for the reserve, to cover staff redundancy payments and winding up costs are £27,375, this calculation does not include redundancy payments for Staff that have not worked for the organisation for more than two years. It is based on current payment levels. It is based on the assumption that any legal costs incurred in the closure of the Centre would be met directly by Stevenage Borough Council.

Page 14

BEDWELL COMMUNITY ASSOCIATION NOTES TO THE ACCOUNTS for the year ended 31st March 2021

16 Fund Analysis


Incoming Resources
Resources Expended
Net incoming resources
before transfers
Transfer between funds
Net movement in funds
Total Funds B/fwd
Total Funds C/Fwd
Fixed Assets
Current Assets
Current Liabilities
Incoming Resources
Resources Expended
Net incoming resources
before transfers
Transfer between funds
Net movement in funds
Total Funds B/fwd
Total Funds C/Fwd
Fixed Assets
Current Assets
Current Liabilities
General
Locality
Budget
Scheme -
Comp/Print
Day Care-
SBC/Age
Concern
Locality
Budget -
Finance
Comp
Sub -
Total
£
£
£
£
£
119,245
-
-
-
119,245
97,806
5
10
11
97,832
21,439
(5)
(10)
(11)
21,413
-
-
-
-
-
21,439
(5)
(10)
(11)
21,413
1,306
21
828
42
2,197
22,745
16
818
31
23,610
1,236
16
30
31
1,313
28,672
-
788
-
29,460
(7,163)
-
-
-
(7,163)
22,745
16
818
31
23,610
B/Fwd
Big Lottery -
Computer
Suite
Community
Trust - Laptop
Sports
Englands
Tackling
Inequalities
Fund
Sub -
Total
£
£
£
£
£
119,245
-
579
1,500
121,324
97,832
593
145
1,465
100,035
21,413
(593)
434
35
21,289
-
-
-
-
-
21,413
(593)
434
35
21,289
2,197
2,373
-
-
4,570
23,610
1,780
434
35
25,859
1,313
1,780
434
-
3,527
29,460
-
-
35
29,495
(7,163)
-
-
-
(7,163)
23,610
1,780
434
35
25,859

Page 15

BEDWELL COMMUNITY ASSOCIATION NOTES TO THE ACCOUNTS for the year ended 31st March 2021

17 Volunteers

Volunteer information is as follows:

Volunteers
Volunteer information is as follows:
Number of No of Hours Total
Activity 2020/21 Volunteers per Volunteer Hours
Café Volunteer - - -
Centre Activities - Bingo 3 12 36
Centre Activities - Caretaking - - -
Fundraising - - -
Number of No of Hours Total
Activity 2019/20 Volunteers per Volunteer Hours
Café Volunteer 1 500 500
Centre Activities - Bingo 6 600
Centre Activities - Caretaking 1 300 300
Fundraising 1 100

18 Notes to the cash flow statement

Reconciliation of net income/(expenditure) to net cash flow from operating activities

2021 2020
£ £
Net income/(expenditure) for the year 21,289 (5,622)
Adjustments for:
Depreciation charges 1,177 1,349
Dividends, interest and rents from investments (3) (3)
(Increase)/decrease in stocks 230 220
(Increase)/decrease in debtors (1,940) -
Increase/(decrease) in creditors (1,885) 126
Net cash provided by operating 18,868 (3,930)
Analysis of net cash resources
2021 2020
£ £
Cash in hand 24,609 6,393

19 Independent Examiner's

Fees of £400 have been accrued for the 2021 examination and preparation of accounts.

Page 16