Gran
e Fellowshi
Communi
Association
Re
ort of the Twstees and Financlal Statements
For tho
•ar ended 31 March 2023

GRANGE FELLOWSHIP COMMUNITY ASSOCIATION
CONTENTS PAGE
FOR THE YEAR ENDED 31 MARCH 2023
Page
Charity infomiali(
Trustees, report
24
Report of indepen¢Jenl examiner
Consolidated statement of financial activities
Consolidated and charity balance sheet
Statement of cash flows
&9
Notes lo the financial slalements
10-19

GRANGE FELLOWSHIP COMMUNITY ASSOCIATION
REFERENCE AND ADMINISTRATIVE INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023
Truslee$ and Governors
Name of Trustee
Offl¢e held
D Fullard IApprMnted 1 November 20221
T WoKramm
G Mealing
J Atkins
Chairrnan
VI￿ Chaimian
Treasurer
Secretsry
Jmay
H Gregory
T Kitchener
S Gibson
S Allen
G Elliott
R Keeble
Regl$t8r8d offlce
Middlefield. GraThJe Estate. Letchworth Garden City. Herts. SG6 4NG
Governing document
Constitution adopted 19 April 2018
Charity number
302420
Bankers
Lloyds TSB Plc. Bancroft Branch. Hitchin. Hertfordshire. SG5 1JG
Independent Examiner
Hardcasue Burton LLP. Lake HcAJse. Market Hill. Royston. Herts. SG8 9JN

GRANGE FELLOWSHIP COMMUNITY ASSOCIATION
TRUSTEES REPORT
FOR THE YEAR ENDED 31 MARCH 2023
The trustees submit their annual rewrt and the ffinanoal slalements for Ihe year ended 31 March 2023.
The trustees confirm that the Annual Report and financial statements of Ihe Association comply with the
cur￿nt statutory requirements. the Association's governing dccumenl and the provisions of the
Slalemenl of Recommended Pracbce ISORPI. applicable to charibes preparing their accounts in
accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS
1021. The financial statements presented include the results of the Association's subsidiary, Grange
Community Association Social Club Limited.
OBJECTIVES AND ACTivrriES
The Association is a wisterefj charity. Ils objectives a￿ lo promote t1￿ benefits of the inhabitants of
The Grange and the rbeighbourhood without distinction of sex. sexual orientation or of polib"cal, religious
or other opinion by assoaating with the local authorities. voluntary organisatsons in a common effort lo
advance edLtcalion and lo provide lacililies in the interest of the social welfare frir recreation and leisure
lime occupation with the subject of improving the conditsons of lrfe of the said inhabitsnls. To maintain
and manage or to co-operate with any local statutory authority in the maintenance and management of
the Centre for activities promoted by the Associalion and its c￿stibjent bodies and in the furtherance of
the above objects.
The trustees have considered the Charity Commission's guidance on public benefit and in order to
comply with this and its own objectives. the Grange Fellowship Community Association has set the
following objectives..
To maintsin high stsndards for heafth, safety and the prolecbon of the ￿VirOnMent at sts premises.
To identify risks and set in ￿ace programmes lo remove or reduce these risks.
To ensure thal these stsndards are wmmunicated to all employees. o)ntract staff. temporary
workers and members of the public. and visitcxs as appropriate.
To ensure that all employees are given the ne(*ssary infomwlion, instruction and training to enable
them lo work in safe manner.
To ensure the dissemination and discussion of relevant information on safety. health an¢J
environmental issues.
To devel¢Jp promots'onal campaigns and encourage safety. health and environmental awareness.
All the activtbes are fcKused on pr(xluryng facilities tr) aid inhabitsnts of the Grange in the interest of
social welfare, through education and provision of a community centre.
ACHIEVEMENTS AND PERFORMANCE
The Association has Continued to meet its objectives throughout the year and continues lo provide
facilities for those living in and around the surrounding a￿a$ by subsidising and providing resources for
the Grange Tiny Hands Pre-school which provides quality Ca￿ and education for children aged 2 10 5
years. The charity houses various groups. such as Over 60s, Grange Wives and other local
organisations and provides assistance such a5 offering the IcKal groups facilib.es for weekly
meelirigslevenls free of charge.
The pre-s¢hcK)I, Grange Tiny Hands continues lo maintsin a high slandard of childcare and holds a
"Outstanding" grade by Ofsled.
The café is open 7 days a week and has made a valuable contribulion to the Association, providing the
local community with a place lo socialise logelher in a wam) Spa￿ especially for some of the older
generation who ¥Jse the facility daity.

GRANGE FELLOWSHIP COMMUNrrY ASSOCIATION
TRUSTEES REPORT
FOR THE YEAR ENDED 31 MARCH 2023
FINANCIAL REVIEW
At 31 March 2023 the group held reserves of £102,405 for general purKY)se5 and £20,478 as restricted
funds. The Iruslees have agreed lo hold the general reserves lo cover future running costs. The
restricted funds are dealt with on page 18 of the accounts arKI relale to specific activities.
The year has been difficuli for Ihe group carrying foTh4ard from the ffinancial struggles caused by the
Covid 19 pandemic. The Tiny Hands PreschcK>l has been opefaling at full capacity and has been
investing in maintaining and improving the facilities available. The trustees believe that the charity due
lo inflationary impacts and rises in the living wage, cash will become restricted in the near future.
Forecasts prepare¢J have shown the gr￿1p will have a nel cash ouffiow for the next 12 month period.
The parent and ils trading arm are reviewing ways in which to limit cosis and overheads to improve this
position.
If the charity continues to operate in line ￿th forecasts the￿ is s￿n[ficant doubt that it will be able lo
satisfy future perfomance obligations and will therefore be forced lo cease trade.
RISK ASSESSMENT
11 is the policy of the Grange Fellowship Community AssrKiation to ensure, $0 far as it is reasonably
practy'cal. the heath and safety and weware ol its employees whilst they are at Work and of others who
may be affected by their undertakings. It is also the Association's policy to comply with the Health &
Safety at Work Act 1974 and other allied relevant legislation as appropriate. The AS￿latIOn continually
assesses business risk and takes apprc¢)riate acbon as necessary.
STRUCTURE, GOVERNANCE AND MANAGEMENT
The A$S￿latIOn is a registered charity (No. 3024201 established by a constitulion and managed on a
day to day basis by the Trustees as listed on page 1. Al truslees give their time voluntary and receive
no remuneration or other benefits. Where appropriale all staff, have the appropriale qualifications and
all who are involved in the running of the pre-school are DBS checked.
New Tiuslees are appointed and approved by Ihe existing board as and when required. The Trustees
confimi that they have given due regard lo the gLEidance published by the Charity Commission on public
benefit.
The Association has a wholly owned subsidiary. the Grange Community Association Social Club
Limited. A donation of profits is made annually to the Association in pursuit of the Associations,
objective5.
TRAINING AND COMMUNICATIONS
Specific training is required on a regular basis for some or all employees. This training could include
some or all of the following..
Fire safety
First M'd
DSE
Manual Handling
PPE
I training will be recorded on an Employee Health & Safety Training record. These records wll be
retained for a minimum period of ten years.

GRANGE FELLOWSHIP COMMUNITY ASSOCIATION
TRUSTEES REPORT
FOR THE YEAR ENDED 31 MARCH 2023
HEALTH & SAFEfY POLICY
This is a slalemenl ol gerbwal by Ihe Grango Felknwship Communty Association. at￿ut its
inl8nti￿s. orgarii5alions and arrangelnents for ensuring the hearth and salety al work of employees.
and the physifal salety of visitors and conlraclors, whilst on the prernise5 or sitgs urnder Iha control of
Ihe Assoc￿¢1(￿.
STATEMENT OF TRUSTEES. RESPOMS181UTIES
Th& Charity Iw$lefjs are resF*)n&bl& for preparing 8 Irusiees. annual rewt ar￿ finan¢Jal statements in
8¢¢ordan¢e with applicabb law and United lfjngdcrfn Accounthig Slandards (Uniled Kiwdom GeneT8IIy
Accepted Accounting Practice).
Law appllcable lo charities in England & Wales requires th8 trustges lo prepare financial statements for
eaeth financial year wh￿h givè a tru8 and laif view of Ihe charily's finanaal activities during the year and
ol ils financial position at the end of the year. In weparlng financial ststements giving a truo aNI fair
view, the trusltes should follow practice and..
' sdecl suilable accounting pol¢ie$ and then apply them consistentty.,
' observe the rnelhods and princi￿eS in Ihe charit￿ SORP"A¢¢ourhling aThJ Rgpofling by Charities"
• make judgernenls 8nd *stim318s that are ￿3$on￿ble and Frfudent".
' stale whether applicable accounting standards and slatements ol re¢ommonded practKe have been
lollowed, subj'ect lo any ¢Jepartures discl¢>sed and explained in the fjnanual statements
' Pfepare the fmancial siatements on the going conc¢m basi8 unles5 il is in8ppropriat¢ to presume Ihat
lh8 charlty wll ¢onlinue In opef81ion.
The Iruslees arg resptsnsftjle for keeping accovnting r￿rdS vthid) disdose with reasonable ac￿la¢Y
the financial posib'on of the charity and whlch erbable them to ascertain Ihe financial posltion of the
charity and which enable them lo ensure that tho finanryal stalemenis comply wth the Charities Act
2011 and Ihe Charity (Accounts Repwtsl Regulations and the provisions ol the Association's
conslilulion. They are also responsible for saleguarding Ihg assets tsf the charity and hence for taking
T$8sonable steps for thè wevention and detection of fraud and olher irregularities.
oq/oi125
Thls reporl was approved by the Trustees on .......-.....-................
D Fullar¢J Ichairrnanl

GRANGE FELLOWSHIP COMMUNITY ASSOCIATION
REPORT OF THE INDEPENDENT EXAMINER
FOR THE YEAR ENDED 31 MARCH 2023
I report lo the charity ITuslees on my examination of the consolidated accounts of the charity for the
year ended 31 March 2023 which are set out on pages 6 10 19.
Rgsponslbllities and basis of raport
As the charity's trustees you are responsible for the preparalion of the conSol￿ated accounts in
accordance with the requirements of the Charitses Act 2011 1.the Act'l.
I report in respect of my examination of the charity's consolidated accounts carried out under section
145 of the Act and in carying oul my examination I have followed all the applicable Direcbons given by
the Charity Commission under seclion 14515llbl of the Act.
Independent examinerfs Statement
Since the tharity's gros5 inojme exceeded £250.000 your examiner must be a member of a body listed
in section 145 of the ACL I confimi Ihal l am qualified to undertake the examination because l am a
member of the Instrtute of Chartered Accwnls in England and Wales, which is one of the listed b)dies.
I have completed my examination. I confirm that no material matters have come to my aitsnlion in
connection with the examination giving me cause lo believe that in any material respect:
accounting records were not kept in respect of the Charity as required by secbon 130 of the Act; or
the a¢¢ounts do not ac￿r￿ with those records.. or
the accounts do not comply with the applicable requirements ¢onceming the form and content of
accounts sel out in the ch8riti.es (Accounts and Reports) Regulations 2008 other than any
requirement that the accounts give a 'lrue and fair view. which is not a matter considered as part of
an independent examination
The matter that has come to my attention relates to the going concern posiiion of the Charity. As part of
our 90ing concern review the post year end management accounts and forecasts show a net cash
outhow for the forthcoming 12 months. Whilst the tnjstees have taken steps to reduce costs and to
improve the performance of the charity, the forecasls still indicale an overall cash cAJffiow. The fact has
not been disclosed by the trustees in the annual a¢￿Unts as requir￿ by section 3.38 of the Charities
SORP.
Despite the cash outflow, the trustees have concluded that performance obligations for the coming 12
months will be met and that il remains appropriate to prepare the charity's accounts on a going concern
basis. The Iruslees are aware that if suffiaenl improvements to profilability and cash flow are not made,
the charity will no longer be a going concem and 7MII have lo cease operations.
Ise Lin
Hardcasue Burton LLP
Lake House.
Market Hill
Royslo
Herts. SG8 9JN
Daled-.

GRANGE FELLOWSHIP COMMUNITY ASSOCIATION
CONSOLIDATED STATEMENT OF FINANCIAL ACTMTIES (INCORPORATING AN INCOME AND
EXPENDITURE ACCOUNTI
FOR THE YEAR ENDED 31 MARCH 2023
Unrestricted
Funds
Restricted
Funds
Totsl
2023
Total
2022
INCOME AND ENDOWMENTS FROM
Other trading activities
16)
370.163
370.163
283,398
Charitsble activities
18)
148.627
306
148,933
183.029
Total In¢om• and Endowments
518.7
306
519.096
466,427
EXPENDITURE
Other trading activities
368.330
368,330
306.013
Charitable activities
(91
226.293
2.339
228.632
212,712
Other
1101
13.919
13,919
15,082
Totsl •xp•ndltu
608.542
2.339
610,881
533,807
Net lexpendilurel for the year
{89,752)
(2.0331 191,7851 167,3801
Not mov8ment in funds for the year before other (89.752)
recognlsed galns and loss9$
12.0331 191.7851 {67,3801
Unrestricted funds brought forward at 1 Apn'l 2022 192.157
Restricted funds brought forward at 1 April 2022
192,157
22,511
261,836
20,212
22.511
Fund balanc&s carrled fonvard at 31 March 2023 102.405
20.478
122,883
214,668
I the above results are derived from continuing activities. The charity has no recognised gains or losses,
other than the defiot for the above two financial years.
The notes on pages 10 to 19 fomi part of the financial ststements.

GRANGE FELLOWSHIP COMMUNITY ASSOCIATION
CONSOLIDATED ANO CHARITY BALANCE SHEET
BALANCE SHEET AS AT 31 MARCH 2023
2023
2022
Notss
Charl
Gro
FIXED ASSETS:
Tanglble assets
12}
116.531
116.531
130,130
130.130
130.130
130.130
CURRENT ASSETS:
Stock
Deblors
Cash al bank and in hand
8.631
413
40,269
8.690
438
110,485
{3)
37,075
33.019
42.570
102.885
49.313
70.094
119.613
145.435
CREDITORS:
Amounts falling
dug within one year
14}
42.506
13.034
34.635
8.356
HET CURRENT AsS￿s
6.807
57,060
84.978
137.079
NET ASSETS
123.338
173.591
215.108
267.209
FUNDS OF THE CHARITY
Unrostrletad funds
113)
102.405
153,113
192.157
244,698
Restrlcted lund5
113}
20.478
20.478
22,511
22.511
122.883
173,591
214,668
267.209
Issved share capilal=
455
440
TOTAL CHARITY FUNDS
123.338
173.591
215,108
267,209
The financial Statements were approved and authorised issue by Ihe Board M . oq lol175
And signed on ts beh811 by..
D Fullard
Chairm8n
Thè noles on pages 10 to 19 form part ol Ihe financial statements.

GRANGE FELLOWSHIP COMMUNITY ASSOCIATION
STATEMENT OF CONSOLIDATED CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2023
Cash flows from operatlng activities
Noles
2023
2022
Cash generated from operations
170.2311
135,2381
Net cash from operating activities
{70.2311
135.2381
Cash flows from investing actlvFtles
Purchase of tangible fixed assets
Movement in share capital
(12,2241
127
15
Net cash from investing activities
{12.0971
Cash flows from financlng a¢tlviti8s
Cash generated from finanang
Nel cash from financing activities
Decrease In cash and cash oquivalonls
Cash and Cash equivalents at boglnnlng ol year
170.2161
110.485
{47,3351
157.820
Cash and cash equivalents at the •nd of the year 12}
40.269
110,485

GRANGE FELLOWSHIP COMMUNITY ASSOCIATION
NOTES TO THE STATEMENT OF CONSOLIDATED CASH FLOWS
FOR THE YEAR ENOED 31 MARCH 2023
(11 Rgconciliation of net income to cash generated from operatlons
2023
2022
Net lexpenditurel for the year
Depreciation charges
(91,7851
13,599
167,3801
14,766
{78,1861
25
59
7,871
152,6141
3.013
15.5171
19,880
Decreasellincrease) in trade and other debtors
Oecreasellincrease} in stock
In¢reasel{decrease} in trade and other creditors
Cash generated from operations
{70.2311
135.2381
{21 Cash and cash equlvalgnts
The amounts disclosed on the statement of cash flows in respect of cash and cash equivalents are in respect of
these slalemenl of financial position amounts=
Ygar gnd8d 31 March 2023
31.03.23
01.04.22
Cash and cash equivalents
40.269
110,485
40,269
110,485
Year ended 31 March 2022
31.03.22
01.04.21
Cash and cash equivalents
110.485
157,820
110.485
157,820

GRANGE FELLOWSHIP COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
11 ACCOUNTING POLICIES
al Basis of accounting
Grange Fellowship Community Assoaation is a charity based in the United Kingdom. The
address of the principal office is given in the charity inlormation on page 1 of these financial
statements. The nature of the charity's operalions and prinapal activities are to support or
promote such charitable purposes as the Trustees in their absolute disC￿lI0n detemiine.
The charity constitutes a public ￿nerrt entity as defined by FRS 102. The financial statements
have been prepared in accordance with the accounting policies sel out in notes to the accounts
and comply with the charity's goveming document, the Charities Act 2011 and Accounting and
Reporting by Charities: Slalement of Recommended Praclice applicable to charities preparing
their accounts in accordance with the Financial Reporting Slandard applicable in Ihe UK and
Republic of Ireland published in October 2020.
Group a¢¢ounts
These financial ststemenls c￿sO1￿1ate the r8SUtts of the charity and its wholty owned
subsidiary Grange Community Association Social Club Limited. A separate statement of
financial activities for the Charity itself is not presented because Ihe Charity has tsken
advantage of the exemptions afforded by paragraph 397 of SORP.
The finanrAal statements of the Grange Assoaation Social Club Limited are prepared under the
Financial Rep)rting Standard applicable in the UK and Republic of Ireland IFRS 1021.
Golng ¢on¢em
The charity and its trading am have been significantly impacted by the COVID-19 pandemic.
running costs have continued lo increase due lo high inflatK)n as the 'cost of living crisis,
continues. The Trustees have prepared forecasts for next 12 months which reFw)rt that both the
charity and its trading arm will be in a net cash out flow posits"on. The ￿mMIttee have since
implemented plans to reduce overheads in the group.
The financial stslements do not include the adjustments that would result if the charity was
unable to eonlinue as a g￿ng concern.
bl Fund a¢¢ountlng
General funds are unrestricted funds which are available at the disLYelion of the trustees in
furtherance of the general obieclives of the group and which have nol been designated for
other purposes.
Restricted funds are funds which are to be used in accordan￿ with specific restrictions
imposed by donors or which have been raised by the group for particular purposes. The cost of
raising and administering such fijnds are charged against the specific fund. The aim and use of
restn.eted funds on projects are set out in the notes lo the financial statements.
¢) In¢om¢ recognlllon
l incoming Tesources are induded in the SOFA in the period in which they arise and when the
amount can be quantified with reasonable accuracy.
10

GRANGE FELLOWSHIP COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
a) Expenditure recognition
Expenditure is recognised on an accruals basis and has been dassified under headings that
aggregate all costs related to the category. It is categorised under the following headings..
Other trading activities include5 the subsidiary
Expenditure on charitsble activities includes playgroup activities and general
expenses
Other expenditure represents those items not falling into the categories above.
bl Fixed assets
Tangible fixed assets are staled al cost. Cost indudes costs direcyy aitributable to making the
asset capable of operating as intended.
Depreciation is prowded al the following annual rates in order lo write off each asset over its
estimated useful economic life:
Improvements to property.. Straight line over 16-20 years
Plant an(J equipmenl.. 15% reducing balance
Fixtures and fittings.. 15 /0 reducing balance
Computer equipment.. 33% on cost
c) Stock
Stock is valued at the lower of cost and net realisable value by an independ8nl professional
valuer.
d) Leasing commitments
Rentals paid undeT ok￿rating leases are charged to the SOFA on a straight line basis over the
period of the lease.
el Penslon costs and other retirement benefrts
The group operates a defined contn"buts"on pensiLN) scheme. contrit￿lI0nS payable lo the group
pension scheme are charged lo the prorrt and loss ac￿Unt in the peri(hJ to which they relate to.
Relatéd party disclosure
The group has tsken advantage of the exemption conlaine(I within kncounting and Reporting
by Charities IFRS 1021 and has therelore not disclosed lransath.ons with entities which fomi
part of the group.
g} Flnancial instruments
The group has elecied to apply the provisions of Section 11 'Basic Financial Instruments. of
FRS 102 to all of its finan￿al statements. The group only has financial instruments thal fall
within the definilion of a basic financial instrument.
Financial instruments are recognised in Ihe group's balance sheet when the charity becomes
paty lo the conlraclual provision of the in51rumenl. Deblors and creditors which are financial
instruments are reccvJnised initially at transactions pri￿ and subsequendy al settlement
valuelrecoverable amount.
Financial assets and liabiliti.es are offsel. with the net amounts presented in the financial
ststements. when there is a legally enforceable right to sel off the recognised amounts and
there is an intention to setde on a net basis or to realise the asset and sewe the liability
simultaneously.

GRANGE FELLOWSHIP COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
h) Corporation tax
Current tax is recognised al the amount of tsx payaNe using the tax rates and laws that have
been ena¢ted or substantively enacted by the balance sheet dale. No liability to UK Corporation
Tax arose lor Ihe year ended 31 March 2023 nor for the year ended 31 March 2022.
The assocjation is exempt from cOrp￿atiOn tax on ils charitable activities.
11 Cash at bank
Cash and cash equivalent include cash al bank and in hand and short-lemi deposits with a
maturity dale of three months w less.
j) Grant income
The playgroup receives grant fvnding from the local authority and other related organis8tions lo
assist with the recruitment and ￿tefition of siaff, and general running costs, in accordance with
OFSTED requirements. These grants are included in the restricted funds in the accounts.
The tharity has also received other Covhd support govemmenl grants during the year. These
grants are recognised in the financial statements using the accruals model. Grants that are
received in respect of expenses or losses already incurred by the entity are rec￿jnised in profit
and Ioss in the period when the granl becomes receivable.
FIXED ASSETS -GROUP AND CHAR
Im
to
rovements
ro
Plant &
ui
Fixtures
Com
ui
uter TOTAL
COST
At 1 April 2022
Additions
Disposals
208.607
19.169
33.369
13.335
274.480
Al 31 March 2023
208.607
19.169
33.369
13.335
274,480
DEPRECIATION
Al 1 April 2022
Charge for year
Eliminated on disposal
92,957
10,544
15.514
23.637
1.960
12.242
540
144.350
13,599
Al 31 March 2023
103.501
16.069
25.597
12,782
157,949
NET BOOK VALUE
Al 31 March 2023
105.106
3.100
7,772
553
116.531
Al 31 Ma￿h 2022
115,650
3.655
9,732
1,093
130.130
Atl langible assets are held within the Charity-
12

GRANGE FELLOWSHIP COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
Grou
2023
2022
2022
Charl
Grou
Other debtors
Prepayments
Amount due from subsidiary
3.329
272
33.474
4.271
247
38.052
413
438
413
37,075
438
42.570
CREDrroRS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
Grou
2023
2022
Grou
2022
Chari
Trade creditors
Taxation and social security
Accnjals and other creditors
16.543
15.434
10.529
2,427
5.635
4.972
18.468
4.863
11.304
1,728
1.719
4.909
42.506
13.034
34,635
8.356
INCOME AND ENDOWMENTS AND INCREASE IN FUNDS- CHARITY ONLY
Th8 charity has a wholly owned subsidiary the Grange Community Association Social Club
Limited. Profits from the subsidiary are transfrrred to the charity by a Gift donation.
A gift aid transfer of £Nil {2022- £Nil) was made in respect of the year.
The bar trading results can be seèn in note 6 of the financial statements. as extracted from the
audited finanual statements.
13

GRANGE FELLOWSHIP COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
BAR TRADING
2023
2022
Income-
Bar tskings
Café takings
Fruit machine takings
276.536
69,441
24.186
218,060
51,238
14,099
370,163
283,397
Cost of 5ale$-
Bar purchases
Café purchases
Gaming machine rental and licence
1117,867}
{35.151)
11.076}
194,9161
125.7041
11.1391
(154.094)
1121,759)
GROSS PROFIT
58%
216.069
57%
161,638
Other income:
Deposit account inleresl
Expenditure:
Wages
Social security
Pension
Slocklaking costs
Telephonelsky
Cleaning materials & laundry
Members functions & sundries
Accountancy
Rent
Repair5 & maintenance
160,383
10,957
2,471
2,260
12,662
2,156
10,547
6.565
138,003
8,663
2.313
2,344
10,941
1,696
8.156
6,633
1.298
2.390
209.299
181.139
6.770
{19,5001
Finan¢e costs:
Bank charges
HMRG interest
4,633
304
3.115
NET PROFITIILOSS}
1,833
122,6151
14

GRANGE FELLOWSHIP COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
STAFF COSTS
Totsl stsff costs paid in the year amounted to £306.230 including swal security 01 £18.293 and empkjyer
pension contributions of £4,573 12022 - £275.594 including social security of £14.805 and employer
pension contributions of £4.0711. Pension contn"butions of £1.029 are outstanding al the yearor*d 12022 -
£4091. No trustees. remuneration was paid during the year12022 - £Nill.
EMPLOYEES
The average number of employees calculated on a fulktime equNalenl basis through the year was..
2023
Grou
2023
2022
Grou
2022
Secretsry
Bar staff
Caretaker
Playgroup
12
23
22
10
The trading subsidiary also employ5 several p8rt-time staff due to the nattjre of Ihe business.
During the year no12022- Nil) indivÈdual employees received emoluments in excess of £60,000.
INCOME AND ENOOWMENTS
GROUP
Charitable activities
2023
Unrestrided Restrirted
Funds
Funds
2022
Restricted
Funds
Unre$tri¢tgd
Funds
Total
Total
Centre bookings
Membership fees
Playgroup activities
Members functions
Interest received
Card machine
Good companions
Sundry income
6.524
4.194
110.128
1.605
6,524
4,194
110.128
1.605
2.114
1.038
118.542
195
2.114
1,038
123.493
195
4,951
25,792
25.792
23.539
23,539
518
32,121
306
518
300
300
32,121
148.627
3(
148,933
177,560
5,469
183.029
15

GRANGE FELLOWSHIP COMMUNrrY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
ANALYSIS OF CHARITABLE ACTMTIES AND OTHER COSTS
GROUP
2023
2022
Unr8stricted Restricted
Funds
Funds
Unrestricted Restricted
Funds
Funds
Totsl
Total
Playgroup activities
Good companions
Card machine
Memberfs
entertairbmenl
Management and
admin expenses
Inote111
117.486
1.170
1.169
118,656
1.169
30,801
1.008
76.998
113,324
2,131
368
115.455
368
23,600
757
30.801
1,008
76.998
23.600
757
72,532
72,532
226,293
2,339
228.632
210,213
2,499
212.712
10. OTHER
2023
2022
Unrestrlct8d Restricted
Funds
Funds
Unrestricted Restricted
Funds
Funds
Total
Total
Bank Charges
Depreciation-
improvements lo
propety
Depreciation- plant
and equipment
Depreciation-
fixtures & fittings
Depreciation-
computer equipment
320
320
314
314
10,544
10.544
11,438
11,438
555
555
561
561
1,960
1,960
2.128
2,128
540
540
641
641
13,919
13.919
15.082
15,082
16

GRANGE FELLOWSHIP COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
MANAGEMENT AND ADMINISTRATION EXPEt4SES
2023
2022
Unrestricted Restricted
Funds
Funds
Unv¢$trl¢t8d
Fund$
Restricted
Funds
Tolal
Total
Other operating
leases
Wages
So¢ial Security
Pension
Accountancy
Rales, heal. light
and seNice
charges
Cleaning & laundry
Professional fees
Repairs &
maintenance
1.804
29.606
2.319
607
4.600
19.081
1.804
29.606
2,319
607
4.600
19,081
1.675
28.196
2,123
405
4.500
14,587
1.675
28,196
2,123
4L)S
4,500
14,587
3.807
3.807
3.716
3,716
4,021
4.021
6.267
6,267
Telephone
Printing & postsge
Insuran
1.052
4,099
2,761
3.241
76.998
1.052
4,099
2,761
3,241
.998
1.071
2,895
2.832
3.481
1,071
2,895
2.832
3,481
Sundry expenses
17

GRANGE FELLOWSHIP COMMUNITY ASSOCIAnON
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
12. CHARITABLE EXPENDITURE INCLUDES:
2023
Grou
2023
Chari
2022
2022
Charit
Audit and independent examiners fee
Accountancy. taxation and other servicEs
Depreciation
Operating lease paymellts
9.165
2,000
13.599
1.803
3.600
1.000
13.599
1,803
8.133
2,500
2.000
1,000
14.766 14,766
1.675
1,675
26.567
20,002
26,574 19,941
13.
FUNDS OF THE CHARrrY
Group
At 1 Aprfl Income &
2022
Endowments Ex
At 31 March
2023
nditure Transfers
Unrestricted funds
192.157
518.790
{608.542)
102.405
Restricted funds:
Tiny Hands
G(M)d Companions
19,704
2.807
11,1701
11.1691
18,534
1,944
306
Total rèstricted funds
22.511
306
{2.3391
20,478
Total Funds
214,668
519.096
{610.8811
122.883
18

GRANGE FELLOWSHIP COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
14.
CONTROLLING PARTY
The Grange Fellowship Community ASsc￿lation is controlled by the management committee.
15.
ANALYSIS OF ASSETS BETWEEN FUNDS
Group
Unrestricted Restricted
Funds
Funds
2023
2023
Total
2023
Fund balances at 31 MaKh
Are presented by:
Fixed assets
Current assets
Current liabilities
116,531
28,380
{42.506}
116.531
48,858
142.5061
20,478
102,405
20.478
122,883
Group
Unrestricted Restricted
Funds
Funds
2022
2022
Total
2022
Fund balan¢e$ at 31 March
Are presented by:
Fixed assets
Current assets
Current liabilbties
130.130
96,662
134,6351
130,130
119,173
134,6351
22.511
192.157
22,511
214,668
16.
TRUSTEES EXPENSES
The truslees received expenses tolalling £Nil during the year12022: £Nill.
17.
RELATED PAR￿ TRANSACTIONS
The following related paty transaclions have been identified.
During the year. certain members of Mr R Keeble's family. received remuneration from the
charity. Mr R Keeble is a trustee of the charity. These were as follows:
Ms H Keeble Idaughterl £38,55612022.. £36,808)
Mrs K Keeble Iwifel £12,64712022= £12.0761
Mrs S Herbert Isisterl £NIL12022.. £7.328}
Key management personnel durirkg the year was considered to be Ms J Atkins. The total
remuneration paid to key managemenl totalled £39,771 12022= £37,4781.
19