SWALECLIFFE AND CHESTFIELD COMMUNITY ASSOCIATION CLUB
AccouDts
for tbe year ended 31 December 2023

SWALECLIFFE ATr4D CHESTFIELD COMMUNITY A&SOCIATION CLUB
Club Informatio
Committee
A Hirst
P White
E Brain
J Robinson
K Kemp
C Jarvis
Chaimian
Secretary
A¢¢ountsnts
The Bubb Sherwin Partn¢rship Limited
Chartercd Ccrtified Accountants
100 High Street
Whitst&bl¢
Kent
CT5 IAZ
Club #ddress
19 St John's Road
Whit5table
Kent
CT5 2QU
B¥nker5
Barclays Bank plc
Soii¢itors
Girlings
3-6 Dane John
Canterbury
Kent
CTI 2UG

SWALECLIFFE AND CHESTFIELD COMMUNITY ASSOCIATION CLUB
Contents
Page
Rewrt of the Committee
Accountsmts, report
In¢omc & ExFendituTr account
Ba]ance sheet
Notes to the accounts

SWALECLIFFE AND CHESTFIELD COMMUNITY ASSOCIATION CLUB
Report of the Committee
for the year ended 31 Deeember 2023
Introduction
The Club is gov¢rn¢d by the constitution and ru]es.
The objective of the club is to promote and provide facilities for social intercourse amd recreation for the
benefit of its members.
Committee tDembers
A Hirst
P White
E Brain
J Robin50ll
K Kemp
C Jarvis
- Chairnian
Secretary
Appointment of members of the eommittee
The officers are elected by an d￿nUal general meeting of Membe￿ for a period of three years.
Associated organi$atioll$
The Club acts independently.
The Club is associated with Swalecliffe and Chestfield Community Association.
Fillallelal revRew gnd developments
2023
2022
The Club has g¢nerated a surplus of income over expenditure
29,213
3,823
L¢ss- Donations
20.000
i 0,000
Surplusl(Deficit) for the year
9,213
(6,177)
Funds tTtsined for ￿tUre proje¢ts amount to £930 (31 December 2022 - £930)
Page I

SWALECLIFFE AND CHESTFIELD COMMUNITY ASSOCIATION CLUB
The vat paid by the ¢lub for the year is as set out below..
Quarter to
2023
2022
March
June
September
December
5,003
5,765
4,694
6.386
3,717
3,996
5,143
2.632
Committee's responsibliitles
The committee of the ¢lub is required to prepa￿, for each financial ye8r, aCcO￿ts which give a true and fair
view of the state of the Club and the results of the Club for that period. In pr¢paring these financial
statements, the Committee is ￿qUired to:
select suitsble ae¢ounling policie5 and then apply them consistently.,
2. make suitable judg¢ment and estimates that an re&sonable and ptudenL
3. stst¢ whether applicable accounting standards and statements of recommended practi¢¢ have been
followed subject to any mat¢rial departures disclosed in the finoneial statements,. and
4. prepare the financial statements on the going con¢ern bosis uniess it is inappropriate to presume
thatthis basis applies.
The Committee is responsible for keeping proper accounting records which di5¢1ose with reasonable
accuracy, at time, the financial position of the club and which cnablc thcm to ensure thai the financial
statements comply with the ststutory requirements and with the Constitution and Rules. They are also
responsible for s&feguarding thc assets of the Club and hence for taking twonable steps for the p￿V¢￿tiOn
and d¢t¢ction of fraud and other inEgularities.
Approved by the Committee and signed &8 authorised on their behalf:
A Hirst
Chairm4Jl
P White
Gi (y J4a
iJ,oQ z¢.
Date
Date
Page 2

SWALECLIFFE AND CHESTFIELD COMMUNITY ASSOCIATION CLUB
AccountaDts' Report on the Unaudited Aeeounts
for tbe year eDded 31 December 2023
The Balance sheet and Income and Expenditure account for Swalecliffe and Chestfield Community
Association Club have been prepared from the a￿ounting rccords and infonnation and explanations supplied to
and they are in ae¢ordan¢e thcrewith.
The Bubb Shetwin Partnership Limited
Chartered Certified Accountants
100 High Street
Whitstable
Kent
CT5 IAT
Page 3

SWALECLIFFE AND CHESTFIELD COMMUNITY ASSOCIATION CLUB
Income & Expenditsre ae¢ount
for the year ended 31 December 2023
2023
2022
Refreshments
193,766
164,791
Direct Expendithre
Opening stock
Bar purchases
Entertainment
Event costs
Fruit machine rental
Pool table rental
Lottery Ticket Purchases
7,300
75,863
13.330
671
1,196
780
484
6,150
70,892
13,225
401
1,456
520
99,624
92,044
Closing stock
(6,778)
(7,300)
92,846
85,344
Gro$s profrt
l (M).920
79,447
Other expense5
Wages and salaries
Doorpersons wages
ETnployePs Nl eontributions
Employers Allowance
Staff Pension Costs
Laundry and Cleaning
General repairs and maintenance
Renewal of Security Equipment
S¢¢urity cosls
RcplacemeDt of air conditioning
Printin& postag¢ and stationery
Stocktaking
Accountancy
Bank charge5
Licences and Subscriptions
Depreciation on FF & Equipment
62.638
6,534
2,363
(2,363)
103
253
3,533
57,955
6,315
2,244
(2,244)
100
299
2,884
1,138
300
6.294
300
630
1,720
3,114
1,719
435
300
95
660
2,150
3,828
1,422
440
18,964
(3.756)
Page 4

SWALECLIFFE AND CHESTFIELD COMMUNITY ASSOCIATION CLUB
Other operating income
Fruit Machines
Pool table
Lottery income
Government grant- Council
Government Grant- Job retention scheme
Membership & visitors fees
7.062
4,470
900
600
1.950
2,216
9,912
7,286
Oper*ting Surplus
28,876
3,530
Other in¢ome aDd expenses
Interest receiv*ble
Bank depostt interest
337
293
337
293
i.823
I)onation5 to Swalecliffe & Chestfield Association
(20.000)
{10.o(10)
Net {defieity$urylus
9,213
(6,177)
Page 5

SWALECLIFFE AND CHESTFIELD COMMUNITY ASSOCIATION CLUB
Balgnee $heet
gs at 31 Decetnber 2023
2023
2022
Note$
Fixed assets
Tangible assets
1.071
Current assets
Stocks
Debtors
Cash at bank and in hand
6.778
4,726
14,239
7,300
4,493
8,803
25,743
20.596
Current Liabilities
Trade credito
Other creditors
Accrnals and deferred income
5,119
7,735
930
4,099
13,261
930
13,784
18,290
Net current assets
11,959
2.306
Totsl assets less curreDt
Liabilities
13,030
3,817
Capltal ac¢ount
Brought fonvard at l January 2023
Net (deficitysurplus for the year
3,817
9,213
9,994
(6,177)
13,030
3,817
Approved by the Commfittee sKgDed on its behalf by:
A Hirst
ChairmaD
P Wbite
Secretary
Cl M kl LLa.
(I,(Z ,'2¢
Date:
Date:
16¥J2Y
Page 6

SWALECLIFFE AND CHESTFIELD COMMUNITY ASSOCIATION CLUB
Notes to the accounts
for the year ended 31 December 2023
Accounting polici&s
The accounts have becn prepared in accordanrx with applicable accounting standards in respect of all
material items a￿d the following policies have been used consistently'.-
1.1. AccountiTrg CODvention
The a¢counts are prep?￿d under the historical cost convention modified when ￿￿essary to include the
revaluation of certain fixed &ssels.
.2. Sale$
Sales income represents the tota] value, excluding value added tax. of sales made during the year.
IJ. Tangible fixed assets alld depreciation
Depreciation is provided at ralcs ¢al¢ulated to write off the cost or valuation less residual value of each
asset over its expected useful life, as follows:
Fixtures, fittings
and equipment
Straighi Line basis over 8 years
1.4. Sto¢k
Sto¢k is valued atthe lower of cost and net realisable value.
1.5. Employ¢e
The average number of staff employed by the club during the financial year w&8:
2023
2022
Bar Staff
Pag¢ 7

SWALECLIFFE AND CHESTFIELD COMMUNITY ASSOCIATION CLUB
Notes to the ae¢ovllts
for the year ended 31 Deeetthber 2023
Tangible assets
Fixtures
Fittings &
Equiptllent
Totsl
Cost
At l January 2023
27.809
27,809
At 31 December 2023
27,809
27,809
Depreciation
At l January 2023
Charge for the year
26,298
440
26.298
440
At 31 De¢etnber 2023
26,738
26,738
Net book v*lue5
At 31 D¢eember 2023
1,071
1.071
At 31 December 2022
1.511
Stoeks
21123
2022
Bar Stock
6,778
7,300
Debtors
2023
2022
Uncleared credits and cash not yet banked
4,726
4,493
Current liabilities
2023
2022
Trade creditors
T&xes and social secursty costs
Amounts owed to Sw21ecliff¢ & Chestfield Community Assoc.
Other creditoJE
Aecru21s and d¢ftrr¢d in¢ome
5.119
7,050
255
430
930
4,099
3,939
9,185
137
930
13,784
18290
Funds retsin¢d for future projects amounting to £930 {31 Decemb¢r 2022- £930) are included in Accruals and
deferred in¢om¢ above.
Page 8

SWALECLIFFE AND CHESTFIELD COMMUNITY ASSOCIATION
Accounts
for the year ended 31 Deeember 2023

SWALECLIFFE AND CHESTFIELD COMMUNITY ASSOCIATION
Contents
Page
Report of the Committee
Accountants, report
Income & expenditure account
Balance sheet
Notes lo the accounts

SWALECLIFFE AND CHESTFIELD COMMUNITY ASSOCIATION
Association tnforniation
Committ¢¢
D Ponkhurst
P Whit¢
P Sheldrakc
J Madd¢n
D Roberts
E Patt¢Tson
Chairman
Secr¢tary
Tretsurer
R AbT8ham
Registered Charity
Charity Number 302881
AcCoUnt￿ts
The Bubb she￿ill Partnership Limited
Chartered Certified Accountants
100 High Street
Whitstable
Kent
CT5 IAZ
A5$0¢iation ￿dresS
19 St John's Road
Whit5table
Kent
cr5 2QU
Bankc
BaT¢lays Bank pl¢
Legal Advisors
Girlings Solicitor5
3-6 Dane John
Canterbury
Kent
CTI 2UG

SWALECLIFFE AND CHESTFIELD COMMUNITY ASSOCIATION
Report of the Commtttee
for the y¢ar ended 31 De¢tmber 2023
troduttio
The Association is governed by the constitution and rjles.
The objective of the Association is to promot¢ for the benefit of the inhabitants of Canterbury City Council area
and the neighbourhood by a5so¢iating th¢ local authorities. voluntary organisttions and inhabitants in a common
effort to advance educatior4 and to provide facilities in the interest of social welfare for recreation and leisure-
time occupation with th¢ obj¢¢t of improving the Conditions of life far the said inhabitants.
Furthemiore to mttintain and rnanage. in co-operation with the local statutory &uthorityy & Community Centrc for
activities promoied and encouraged by th¢ Association and its coLstittJent bodies for the furtherRnce of the abov¢
objects.
Tr¥stees
Mr D Pankhurst
Mr T Danson Mrs
C Patierson
Committee m¢mb¢r8
D Partkhurst-chairman
P Whitr- Secretary
P Sheldrake
J Madden
D Rob¢rts
E Pattejson
R Abrdharn
Appointment of memb¢r8 of the tommlttee
The officers ar¢ el¢¢trd by annual genertl meeting of me]nb¢rs for & wiod of three y¢
Fill*nei*l Review dvelopments
2023
21122
The Association has generated a surplus I Ideficttl fft the year
13.830
4.631
The ?ccouDts surplus takes into account a donation of £20,000 {£IO.000 forthe yearertding 3 1 December20221
from the club.
The Tjet Atnount of VAT pasd to HM Revenue and Custoin5 for the Y￿ to 31 December 2023 aTnount¢d to
£14.406 1£9.012 for the year ending 31 De¢embei 20221- This consist5 of vat payabl¢ in respect of the Club
£21.848 al￿ vat recoverable in re5P¢Gt of the associatiott (£7,442).
P•ge I

SWALECLIFFE AND CHESTFIELD COMMUNITY ASSOCIATION
Funds on hand at the Barclays Pre]niutn account ATnounted to £67,659 at 31 December 2023 £46,105 ai 31
December 2022.
Associated organisations
The Association acts indepcndentiy.
The Association 1$ associated with Swalecliffe and Chesffjeld Community Associlltion Club.
Committee's responsibilitl¢S
The committee of the Association is ￿quir￿d to prep￿e. foT e&eh fiTJancial ye8r. &ccounts which give a true and
fair view of the state of the Associaiion 8nd of the incoming resources attd application of resources of the
Association for that period. In preparing these fJDan¢ia] st4tern¢nt4 the Committee i5 ￿qUIr￿ to.-
l. Select suitable a¢¢ountin8 policies and then apply them con5j5tently.
2. Make suitable jud8em¢nts and ¢5tirnat¢s ihat are reasonable and prudent-
3. St&tc whether epplicable accounting standards and stlternents of retomtnended pwti¢¢ have b¢en
followed S￿bJect 10 any snaterial departures disclos¢d in the fJnan¢ia] 5tatement4 and
4. Prepare the financial stat¢Tn¢nts on the going concern basis wjless it is inappropriate to presume
that this basis applies.
The Cotnmittee is responsibl¢ for keeping proper accounting records which disclose with reasonable accuracy. at
any time. the finan¢ial position ofthe Asso¢itttion and which enable them to ensure that the financial
sraiements comply with the statutory requireTnents and with the Constitution and Rule5. They gre also
responsible for safeguarding the ass¢ts of the Assocsation and henc¢ for taking reasonable steps for the
prevention of fraud and oth¢r irregularities.
Approvcd by the Committee and signed as authorised on their behalf:
D Pankhurst
Chairnian
P White
Secreta
Date l/f14 RPRJL 1021t
Date
t*
Page 2

SWALECLIFFE AND CHESTFIELD COMMUNITY ASSOCIATION
Aceountants, Report on the UDaudited Accounts
for the year ended 31 December 2023
Thc Balanee sheet gnd Income and Expenditure account for Swal¢¢liffe and Chestfield Community
Association have been prepared from the accounting records and inforniat2on and expl3nat2ons supplied to us and
they are iti accordance therewith.
The Bubb Sherwin Partnership Limited
Chartered Certifjed Accoutjtants
IOO High Street
Whit5tgbl¢
Kent
CI'5 IAZ
Pag¢ 3

SWALECLIFFE AND CHESTFIELD COMMUNITY ASSOCIATION
Income and Expenditure account
ror the year ended 3J December 2023
2023
2022
Hall Bookings
Bowling Club
Subs & affiliation fees
Donations froffl Swalecliffe & Chestfield
Community Associatioll Club
Other sales irtcome
58,642
2,840
2.230
54,088
2.071
2,002
20.000
10,000
100
83,712
6&261
Adrnini5trativt ¢XP¢115es
Wages and salaries
Employcws Nl contributions
Employers Allowance
Staff pension ¢05ts
Committee Metnb¢rs Fee5
Rent
27.148
333
{3331
79
24.663
186
11861
33
3.750
4,432
2.417
10.622
3,486
2.730
3,750
2,858
1144
8.570
3.397
1039
WHter rntes
n5ur&ncE
Light and heat
Cleaning and laundry
Waste disposal
General repairs and rnaintenan¢c
(mainly new bosler, taps artd other little repairs)
Building work IDC. instsllaiion of em¢rg¢n¢y doors
Alarm. SecuTity & FiTe Protection
PTintin& postage and $tstionery
Advertising
Telephone and intemet
Comput¢r ¢osts
Accountancy
Bank charges
Sundry expertse8
Depr¢¢iation on FF & Equipment
4.627
5,749
100
504
55
1,994
13.073
391
299
56
1298
153
1.875
1.486
220
1.970
585
70
584
Other opernting income
Govetmnent 8rtnts- Council
Operatin8 Surplus l ( Defjcit)
IntetESt receivable
B8Dk deposit int¢rest
668
124
668
124
Net Surplus / { Deficit)
Page 4

SWALECLIFFE AND CHESTFIELD COMMUNITY ASSOCIATION
Balanee sheet
as at 31 Deeember 2023
2023
2022
Notes
Fixed Assets
l-angible assets
132,313
131,477
Current assets
Debtors
Cash at bank and in hand
3.633
102472
10.956
106 105
91
Current lixbiliti¢s (note 4)
Trdde ¢reditors
Other creditors
Actru21s
1.561
3,043
190
2,921
Net eurrent 4$5ets
JE
Total asStt$ l¢$s current
152bilitits
231
CY4pltAI atcoutht
Brought forward at l JBnuary 2023
Surplus I l Deficit) fvi the year
161.558
13.836
156.927
4,631
R¢tain¢d Surpluses
175,394
161.558
Tants Received
Approved by th¢ Committee and si8rted its behalf by
D Pttnkhurst
Ch*irniaD
P White
Secre
a f&n/O
Date:
Date:
/J-i¥ nFRIL ats2k
}1
Page 5

SWALECLIFFE AND CHESTFIELD COMMUNITY ASSOCIATION
Notes to the aceounts
ror the year ended 31 December 2023
Tangibl¢ assets
Land a￿d
buildings
freelLold
Fixturt$
Fitting5 &
Equipment
Ttstgl
C95t
At l January 2023
Additions
129.389
39.152
1,420
168.541
1,420
At 3 1 D¢c¢mber 2023
169961
Depr¢ciÈtion
At l January 2023
Charg¢ for the year
37.064
584
37.064
584
At 31 Decetnber 2023
648
Net book valu¢s
At 31 December 2023
At 31 D¢¢¢mber 2022
131477
The Freehold propety and Fixtures & fitting5 used for tharitsbl¢ purposes and are not held for
investment gain.
Debtors
2023
2022
Trade debtors
Amount owed by Swalecliffe & Chestfield Association Club
Other debts)rs
1.045
255
2,333
683
9,185
1,088
Currellt liabilities
2022
Creditors
Oth¢r creditors
Accruals and deferred income
1,561
3,043
1.970
190
2.921
1.875
Page 6