2021-12-31-accounts

Blofield	HeathCommunity ChaltyNo	303909
	Centre
	Unauditedannualaccounts
Periodstart	01-dan-231-Dec-21 To Periodend

	BiofieldHeathCommunityCentre	BiofieldHeathCommunityCentre	BiofieldHeathCommunityCentre	CharityN303909	CharityN303909	CharityN303909
СС17а Annualaccountsfortheperiod i Periodstart OIJan-21 To Periodend 3-Dec21
SectionA	Statementoffinancialactivities
				Restricted
Recommendedcategoriesby			Unrestricted	Income	Total	this	Totallast
activity	Detailsofownanalysis		funds	funds	year		year
			£		£
Incomingresources		Note4
CharityActivities	DayCentreIncome		398			398	2,043
	50/50ClubIncome		1,030			1,030	1,307
	LettingofCommunisCentre		8,092			8,092	5,669
GrantsandDonations	GrantsandDonations		.49,221.		49,221		33,738
FundRaising	FundRaising		6,369			6,369	3,291
Investmentincome	Interest
other	Otherincomingresources						1.015
TotalIncomingresources			65,110		65,110		47,063
Resourcesexpended		Notes5-7
CostsofGeneratingFunds	Performedbyvolunteers	(nocost)
Costsofgeneratingvoluntary	Includedwithincharitable	activities
income	(below)
Charitableactivities	DayCentreExpenditure		726			726	1,372
	50/50ClubExpenditure		609			609	500
	Buildingoperatingcosts,	and
	provisionofservices		54,113	18.109			50,939
Totalresourcesexpended			55,448	18.109 73.557 52,811
Netincoming/-outgoingresourcesbeforetransfers			3,662	18.109 8.İ			5,748
Fundtransfers
Totalfundsbroughtfonward			-	83 --8,. 6.0 .3_3			3.42,628
Totalfundscarriedforward			165.259		328,433		336.880

SectionВ Balanceshe	et
			Restricted
		Unrestricted	Income	Tota!this	Totallast
		funds	funds	year	year
		ε			ε
Fixedassets
Tangibleassets	Note8	12,18816_3Æ4_		-	305.770
Investments	Note9
Totalfixedassets		112.188	163,174	275,36.2	-
Currentassets
Debtors	Note10	27,058		27,058	16,962
(Shortterm)investments	Note9	3,675		3,675	2,638
Castiatbankandintiand	Note11	23,638		23,638	12,769
Totalcurrentassets		54,371		54,371	32,369
Creditors:amountsfallingduewittlinoneyear	Note12	1.30.0		1,300	1,259
Netcumentassets/(llabllities)		53,071		53,071	31,110
Totalassetslesscurrentliabilities		165,259	-	328.433	336,880
Creditors:amountsfallingdueafteroneyear	Note12
Provisionsforliabilitiesandctiarges
Netassets		165,259	163,174	328,433	336,880
Funds.ftheCharity
Unrestrictedfunds	Note13	165.259		165.259	155,597
Restrictedfunds	Note14		163,174	,-7_4_ 163	181,283
Totalfunds		165,259	163,174	328,433	336,880

signature		PrintName	Dateof apfToval
cpr	-	c- ΝΟΙίΊ.ίΟ	( ¡.д-จ

Note2	Accountingpolicies	Accountingpolicies
ASSETS
Tangiblefixedassetsforuse		Theseaecapita!!sediftheycanbeusedformorethanoneyear,andcostat!east£1 .Theyare
bycharity		va!uedatcostorareasonab!eva!ueonreceipt.Theyareusedforctiaritablepurposes.
CapitalGrants		Giftsoftangiblefixedassetsorgrantsofacapitalnaturegivenforspecificpurposesandfullyutilised
		inthefurtherenceoftheobjectsofthecharityarecreditedtoarelevantrestrictedfixedassetfund
		designatedforthispurpose.Therelatedfixedassetisshownonthebalancesheetatthefullcostof
		acquisitiomanddepreciatedovertheusefullifeinaccordancewiththedepreciationpolicy(below).As
		theseassetsaredepreciatedthentherelatedrestrictedfundisreducedtorefieclthereductioninthe
		value.Thedepreciationandrelatedreductionsinreservesareincludedintheincomestatementinthe
		yearthatthedepreciationisincurred.Anyspecificrestrictionsimposedbythegrantmakingbody,
		beyondusebythecharityforthepurposesofit'snormalcharitableactivities,onuseoftheassets,is
		disclosedintheFixedAssetsnotes.
Depreciation		Depreciationisprovidedonalltangiblefixedassetsatratescalculatedtowrrteoffthecoston a
		reducingbalancemettiodovertheirexpectedusefuleconomiclivesasfollows:
		2%straigtitline Freeholdproperty
		10%Reducingbalance Buildingimprovementsandrefurbistiment
		20%Reducingbalance Fixtures&Fittings
		75%writedowninyear,10%reducingbalance Equipment(Childsplayarea)
		thereater
INC.MINGRESOURCES
Recognition	ofincoming	Incomefromgrants,legacies,donations,appeals,fundraisingandinvestmentsisrecognisedinthe
resources		StatementofFinancialActivrties(SOFA)wtientheyarereceivable,exceptasfollows:
		Whendonorsspecifythattheymustbeusedinfutureaccountingperiodstheincomeisdeferreduntil
		thoseperiods.
		Whendonorsimposeconditionswhichhavetobefulfilledbeforethecharrtybecomesentrtledtouse
		suchincome,theincomeisdeferredandnotincludedinIncomingresourcesuntilthepre-conditions
		havebeenmet.
		Whendonorsspecfythatgrants,donationsandlegacies,areforparticularrestrictedpurposes,which
		donotamounttopre-conditionsregardingentitlement,thisincomeisincludedinincomingresourcesof
		restrictedfundswhenreceivable.
		ForthetreatmentofCapitalGrantsseepolicynoteunderthisheadingabove.
Incomingresourceswith		WhereIncomingresourceshavesignificantrelatedexpenditure(aswithfundraisingorcontract
relatedexpenditure		income)ttieincomingresourcesandrelatedexpenditurearematchedandreportedgrossinthe
		SOFA.Rentalincomingisreportednetofcollectionchargesonareceivablebasis.Bargrossprofitis
		reportedintheSOFAnetofdirectpurchases,adjustedforopeningandclosinginventories.
Grantsanddonations		GrantsanddonationsareonlyincludedintheSOFAwhenthecharityhasunconditionalentitlementto
		theresources.
Taxreclaims	ondonations	IncomingresourcesfromtaxreclaimsareincludedintheSOFAatthesametimeasthegifttowhich
andgifts		theyrelate.
Contractualincomeand		ThisisonlyincludedintheSOFAoncetherelatedgoodsorserviceshavebeendel^ered.
performancerelatedgrants
Giftsinkind		Giftsinkindareaccountedforatareasonableestimateoftheirvaluetothecharrtyortheamount
		actuallyrealised.
		Giftsinkindforsaleordistributionareincludedintheaccountsasgiftsonlywhensoldordistributed
		bythecharity.
		GiftsinkindforusebythecharityareincludedIntheSOFAasincomingresourceswhenreceivable.
Donatedse^icesandfacilities		TheseareonlyincludedInincomingresources(wfthanequivalentamountinresourcesexpended)
		wherethebenefrttothecharityisreasonablyquantifiable,measurableandmaterial.Thevalueplaced
		ontheseresourcesistheestimatedvaluetothecharityoftheserviceorfacilityreceived.
Volunteerlielp		Thevalueofanyvoluntaryhelpreceivedisnotincludedintheaccountsandisdescribedinthe
		TrusteesAnnualReport.

EXPENDITUREAND LIABILITIES
Liabilityrecognition	LiabilitiesarerecognisedintheSOFAonanaccrualsbasisassoonasttiereisa legalorconstructive
	obligationcommittingthecharitytopayoutresources.
VAT	VATwhichcannotberecoveredisincludedwiththeexpensetowhichitrelates.
Taxation	Asa registeredcharity,thecompanyisexemptfromincomeandcorporationtaxtotheextentthat
	Incomeandgrantsareapplicabletocharitablepurposesonly.
Governancecosts	Includecostsofthepreparationandexaminationofstatutoryaccounts,thecostsoftrusteemeetings
	andcostofanylegaladvicetotrusteesongovernanceorconstitulCnatmatters.
Resourceallocation	Resourcesexpendedareallocatedtoparticularactivrtieswherethecostrelatesdirectlytothat
	activity.
Grantswithperformance	Wherethecharitygivesa grantwrthconditionsforitspaymentbeinga specificlevelofserviceor
conditions	outputtobeprovided,suchgrantsareonlyrecognisedintheSOFAoncetherecipientofthegranthas
	providedthespecifiedserviceoroutput.
Grantspayablewittiout	Ttieseareonlyrecognisedintheaccountswhena commrtmenthasbeenmadeandthereareno
performanceconditions	condrtionstobemetrelatingtothegrantwhichremaininthecontrolofthecharity.
Fundsheldbythecharity	Fundsheldareeither:
	Unrestrictedgeneral^nds- thesearefundswhichcanbeusedinaccordancewiththecharitable
	obectsatthediscretionoftheTrustees
	Designated/restrictedfunds-thesearefundswhichcanonlybeusedforparticularpurposeswrthin
	theobjectsofthectiarity.Restrictionsarisewhenspecifiedbyadonororwhenfundsaresolicitedon
	theexplicitunderstandingthattheywillbeappliedtoparticularrestrictedpurposes.

			Thisyear	Lastyear
	Analysis		£
DayCentreIncome	DonatDns Subscriptions BankInterest		175 99	238 1.336 2
	SalesandRaffles		124	467
		Total	398	2.Μ3
50/50ClubIncome	,Subscriptions		1.030	1.307
		Total	1,030	1,307
Lettings	,Lelgs		8.092	5.669
		Total	6.092	5.660
Grants&Dentations	Grant-ParishCouncil		20,174	17.Μ9
	Donations-Sund^Donatons		1,484
	Donattons-ReFocalPoint		1,225
	Donations-RoySnelling
	Donations-SupportingHeathlands
	Donatons-VartousforBundingFund
	Donatons BroadlandServiceCentre
	CaptialGrants
	Donattons-SocialClub		23.380	11.250
		Total	49.221	28.299
FundRaising	Bingo JumbleSales		43 405	387 576
	SummerandChristmasFayres		2,330
	ChristmasandNewYear'sEveParties
	OpenGardenDay		1,559	1.910
	GarageSale —		395	312
	TeaandChat		493	106
		Total	6.369	3.291
InvestmentIncome	Bankinterest
		Total
Otherincomingresources	агЮ5			1.015
		Total		1.01Ş
TotalIncomingresources(SeeSOFA)			65.110	41,624	]

			Thisyear	Lastyear
	Analysis
DayCentreExpenditure	Food		347	627
	RepairsandSmallEquipmentPurchases		77	24
	Members.uting			155
	SundryExpenses		15	367
	InsuranceandCRBexpenses		187	59
	ChristmasExpenses		10146
		Total	726	1,372
50/50ClubExpenditure	Pr¿es		610	481
	SundryExpenses			20
		Total	610	501
Charitableactivities	Licences		1,892	1,419
	LightingandHeating		6,184	6.605
	MaintenanceandRepairs		3,453	5,727
	GroundsMaintenance		545	1,060
	SundryExpenses
	BankctiargesandInterest
	Accounting&Book-keeping		.2490	2,580
	WasteDisposal		3,571	1.527
	RatesandInsurance		3,164	2,981
	TelephoneandPostage		2,233	1,336
	CleaningandCaretaker'sWages		16,883	12,956
	Advertising		1,085	1,646
	ProfessionalFees
	Depreciation		12,300	1,452
		Total	54,113	39,289
Totalresourcesexpended(seeSOFA)			55,449	41,162

				Thisyear	Lastyear
		Analysis		£
staftcosts	Wagesandsalaries			16.887	12,956
	Pensioncontributions
	Socialsecuritycosts
			Total	16,887	12,956

			Thisyear		lastyear
		Aalysis
Trusteeexpenses	Numberoftrusteeswho	werepaidexpenses	nil		nil
	Natureoftheexpenses		N/a
		Total
			Thisyear		Lastyear
		Analysis	£
Feesforexaminationoraudit	Independentexaminer's	orauditors'fees		300		300
oftheaccounts	Otherfees(forexample:advice,consultancy,accountancy services)paidtotheindependentexaminerorauditor		2,190		2,280
		Total	2,490		2,580

		Freehold	Property	Equipment	Fixturesand	Total
		Property	Improvement	(chlldsplay	fittings
			and	area)
			refurbishments
		£
Balancebroughtfakard		26,410	379,078	30.414	43,949	479,851
Grantspreviouslyama^amated
Additions
Revaluations
Disposals
	Balancecarriedfonward	26,410	-	30.414	43.949	.479,851
8.2AccumulateddepreciationandImpairmentprovisions
	Basis	Strambiline	Reducing	Reducing	Reducing	Total
			balance	balance	balance
	Rate	2%	10%	75%w/oinyear,	20%
				10%ongoing
Balancebroughttoward		12.199	99,990	25.189	36,703	174.081
Writedownprioryears
Depreciattonchargetoryear		528	27.909	522	1,.	30.406
Impairmentprovisions
Revaluations
Disposals
Balancecarriedtoward		12.727	-	25,711	38,152	-
8.3Netbookvalue
	Brouglittoward	14,211	5,225		7,246	305.770
	Carriedtoward	-3	251,179	4.703	5.797	275.362
Note9	Investments

Analysisofcreditore	Analysisofcreditore		Amountsfa!!!ngduewithinone	Amountsfa!!!ngduewithinone	Amountsa!lngdueaftermore	Amountsa!lngdueaftermore	Amountsa!lngdueaftermore
			year		thanoneyear
			Thisyear	Lastyear	Thisyear	Lastyear
						£
Sundrycredftors
Inlandrevenue				21
Accruedexpenses			1,300	1,238
		Total	1,300	1,250
Note13	UnrestrictedFunds
					Thisyear	Last	year
		Analysis
Generalfunds		Balancehroughlforward			155,597		149.595
		Netincoming/-outgoingresources			9.662		5,902
		Transfertorestrictedfunds
		Balancecarriedfonward			165.259		155.597
Representedby:		Fixedassets			112,1Θ9		124,488
		Netcurrentassets			53,071		31,110
		Balancecarriedfoward			165,259		155.597
				TotalFunds	165,259		155.597
Breakdownof	fundsbyorganisation
		BtofiedHeathCommunityCentre			134.350		134,610
		50:50Club			5.536		5.116
		DayCentre			1,475		1,919
		^ialClub			23,697		13,952
				TotalFunds	165,258		155,597

Movementsofmajorfunds
Restrictedfunds				Outgoing
		Fundbalances		resources/
		brought	Incoming	Amortisationof	Fundbalances
		forward	resources	grants	carriedfonward
				£
	TotalRestrltedFunds
Restrictedfundsrelatingtodepreciatingassets
Grantforfiredoor		266			259
Grantreceivedforplayarea		584		58	526
Grantreceivedtorefurbisticloakrooms		1,255		126	1,129
GrantreceivedforRefurbishingToilets		693		70	623
GrantreceivedforCarPark		2,324		232	2,092
GrantreceivedforСтокer		601		60	541
GrantreceviedforRefurbishmentfrom	Lottery	175,560		17,556	158,004
	TotalRestritedFunds	181,283		18,109	163,174
Designatedfunds
	TotalFunds	181,283		18,109	163,174

			Thisyear	lastyear
	Analysis
DayCentreIncome	Donations		175	238
	5цЬ5СГ1р11П5		99	1,336
	BankInterest			2
	SalesandRaffles		124	467
		Total	398	2,043
50/50ClubIncome	-		1,030	1.307
		Total	1,030	1,307
Lettings	[lettings		8,092	5.669
		Total	8.092	5,669
Grants&Dontatlons	Grant-ParishCouncil		20,174	17,049
	Donatons-SundryDonatons		1,484
	Donations-ReFocalPoint		1,225
	Donations RoySnelling
	Donations-SupportingHeathlands
	Donatons VariousforBuiklingFund
	Donations-BroadlandServiceCentre
	CaptialGrants
	Donattons-SocialClub		23,380	11,250
		Total	49,221	28,299
FundRaising	Bingo		43	387
	JumbleSales		405	576
	SummerandChrtetmasFayres		2,330
	ChristmasandNewYear'sEveParties
	OpenGardenDay		1,559	1,910
	GarageSale		395	312
	TeaandChat		493	106
		Total	6,369	3.291
Investmentincome	Bankinterest
		Total
Otherincomingresources	Vartous			1,015
		Total		1,015
TotalIncomingresources(SeeSOFA)			65,110	41,624

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ Blofield Heath Community Centre members of On accounts year ended 31 December 2021 Charity no 303909 Set out on pages Pages 1 to 10 Headed: Section A Statement of financial activities, Section B Balance sheet and Section C Notes to the accounts. Respective The charity's trustees are responsible for the preparation of the accounts. responsibilities of The charity’s trustees consider that an audit is not required for this year trustees and examiner under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to:

• examine the accounts under section 145 of the 2011 Act,

• • to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act, and

• to state whether particular matters have come to my attention.

• Basis of independent My examination was carried out in accordance with general Directions given examiner’s statement 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 the 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 as 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 In connection with my examination, no matter has come to my attention

• examiner's statement 1. which gives me reasonable cause to believe that in, any material respect, the requirements: • to keep accounting records in accordance with section 130 of the 2011 Act; and

• • to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act

• have not been met ; or

• to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed: Name: Relevant professional qualification(s) or body (if any): Address:		15thMarch 2022
	Peter Ellington
	FAIA
	Triple Bottom Line Accounting Limited, The Enterprise East Anglia, NR4 7TJ	Centre, University of

1

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Section B Disclosure

No significant disclosures are necessary.

Give here brief details of The records consist of books of accounts and summarised accounts for four any items that the separate elements; Blofield Heath Community Centre, Blofield Heath Day examiner wishes to Centre, Blofield Heath Social Club and the Blofield Heath 50:50 club. I have comment upon. performed a consolidation of these entities based on information made available to summarise the accounts presented on pages 1 to 10.

The Social club is represented in the Charity Accounts by a single line; Social Club Inter-Company Account. Full details on the social club can be found in the separate accounts ‘Heathlands Social Club Limited’

The books for the Day Centre are kept to a very high standard, with regular reconciliations made to cash and bank. The Day Centre saw significantly reduced activity this year as a result of the pandemic.

The book keeping for Community Centre was completed by Triple Bottom Line Accounting. All months were reconciled to the bank account and all receipts were made available.

The 50:50 club books are maintained manually and there were no discrepancies or issues identified on completion of a bank reconciliation and the associated book keeping.

The records of the Social Club are kept to a good level and expenditure can be confirmed against receipts.

Its pleasing to see that cash takings continue to be banked in their entirety on a regular basis. A full audit trail showing the cash takings of each day continues to be seen.

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