2022-12-31-accounts

	Blofield Heath CommunJty Centre	Blofield Heath CommunJty Centre	Blofield Heath CommunJty Centre	Cha٢lty No	3٥39٥9
Lyiisslow ầ	Annual accounts for the 01-Jan-22 Period start To			period Period end	31-Dec-22	CC17a
Section A	Statement٠t financia! acti٧ltles
				Restricted
Recommended categories by			Unrestricted	income	Tota؛this	Total last
activity	Details of own analysis		funds	funds	year	year
Incoming ersources		Note،
Charity Activities	Day Centre Income		1.743		1.743	398
	5/٥50 Club Income		894		894	1.03.
	Letting of Communlh/ Centre		13,476		13.476	8,092
Grants and Donations	Grants and Donattons		30.371		30.371	49.221
Fund Raising	Fund Raising		8.373		8.373	6.369
Investment Income	Interest		2		2
Other	Other incoming resources
Total Incoming ersources			И.859 ،		54.859	65.110
Resources expended		Notes 5 " 7
Costs of Generating Funds	Performed by volunteers	(no costi
Costs of generating voluntary	Included wrthin charrtable	activrties
income	(below)
Charitable activities	Day Centre Expenditure		1,747		1747	726
	50/50 Club Expendfture		633		633	609
	Building operating costs,	and
	provision of services		57,056	16.298	73,354	72.222
Total ersources expended			59.436 ،	16,298	75.734 Ỉ	73.557 ،
Net incoming/ " outgoing ersources before transfere			4.577	16.298	20.875	8.447
Fund transfere
Total funds brought forward			165.259	-	328.433	336,880
Total funds carried forward			160,682	146.876	307.558	-

			Restricted
		Unrestricted	income	Totai this	Total last
		funds	tunds	year	year
Fixed assets
Tangible assets	Note 8	101,210	146,876	248,086	-
Investments	Notes
Total fixed assets		101,210	14-6,876	248.086	275,362
Current assets
Debtore	Note 10	27.388		27.388	27.058
(Short temi) investments	Note 9	3,677		3,677	3,675
Cash at bank and In hand	Note 11	29,772		29,772	23,638
Total current assets		-		60,837	Μ.371
Creditors: amounts falling due within one year	Note 12	1,365		1.365	1,300
Net currerit assets/(llabllltles)		59,472		59,472	53,071
Total assets less cuTOnt liabilities		160,682	.146,876	... -307,558	328.433
Creditors: amounts falling due after one year	Note 12
Provisions for liabilities and charges
Net assets		160,682	146,876	307,558	328,433
Funds of the Charity
Unrestricted funds	Note 13	-		160,682	165,259
Restricted funds	Note 14		146,876	146,876	163,174
Total funds		160,682	146,876	307,558	328,433
The notes on pages 3 to 10 form an Integral part of these accounts.
Signed by trustees on behalf of all the trustees		Signature	Print	Name	Date of approval
	ن	f			ؤةг٠٦5

Note 2	Accounting policies	Accounting policies
ASSETS
Tangible fixed assets for use		These are capitafeed if they can be used for more than one year, and cost at !eastEIOO. They are
by charity		va!ued at cost or a reasonab!e va!ue on rece!pt. They are used for charltabte purposes.
Capital Grants		Gifts of tanglb!e ifxed assets or grants of a capita! nature given for specific purposes and fuliy utilised
		In the furtherence of the ob!ects of the charity are credited to a relevant restricted fixed asset ftjnd
		designated for this purpose. The related fixed asset is shown on the balance sheet at the ftjll cost of
		acquisrttom and depreciated over the useftjl life in accordance with the depreciation policy (betow). As
		these assete are depreciated then the related restricted fund is reduci to reflect the reducfion in the
		value. The depreciation and related r^uctons in reseñes are included In the Income statement in the
		year that the deprwiatlon is incurred. Any specifc restrictions Imposed by the grant making body,
		beyond use by the charity for the purposes of It's normal charitable activittes, on use of the assets, is
		disctosed in the fixed Assets notes.
Depreciation		Depreciatton is provided on all tangible fixed assets at rates calculated to write off the cost on a
		reducing balance method over their expected useftjl economic lives as follows:
		2/٥o Straight line Freehold property
		10% Reducing balance Bulging Improvements and refurbishment
		20% Reducing balance FKturesS Fittings
		75% write down in year. 10% reducing balance Equipment (Childs play area)
		thereater
INC.MING RESoURCES
Recognition	of Incoming	Income from grants, legacies, donations, appeals, fundraising and Investmente is rec^nised in the
resources		Statement of Financial Activities (SOFA) when they are receivable, except as follows:
		When donors specify that they must be used in future accounting periods the income Is deferred until
		those periods.
		When donors impose conditions which have to be fulfilled before the charity becomes entitled to use
		such Income, the income Is deferred and not included in Incoming resources until the pre-conditions
		have been met.
		When donors specify that grants, donations and legacies, are for particular restricted purposes, which
		do not amount to pre-conditions regarding entrtlement, this Income is included in incoming resources of
		restricted funds when receivable.
		For the treatment ofCaprtal Grants see policy note under this heading above.
Incoming ersources with related expenditure		Where incoming resources have significant related expenditure (as with fundraising or contract income) the Incoming resources and related expendrture are matched and reported gross in the SOFA. Rental incoming Is reported net of collection charges on a receivable basis. Bar gross pro.
		reported in the SOFAnet of direct purchases,adjustedfor opening and closing inventories.
Grants and donations		Grants and donattons are onfy included in the SOFA when the charity has uncondrttonal entitlement to
		the resources.
Tax erclaims	on donations	Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to whtoh
and gifts		they relate.
Contractual	Income and	This is only Included in the SOFA once the relate goods or services have been delivered.
perfomance erlated grants
Gifts in kind		Gifts In kind are accounted for at a reasonable estimate of their value to the char^ or the amount
		actually realised.
		Gifts in kind for sale or distribution are Included in the accounts as gifts only when ร0ผor distributed
		by the charity.
		Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable.
Donated sexless and facilities		These are only included in incoming resources (wrth an equkratent amount in resources expended)
		where the benefit to the charity is reasonably quantifiabte. measurabte and material. The value pteced
		on these resources is the estimated value to the charity of the sedlce or facility received.
Volunteer help		The value of any voluntaty help receded is not included in the accounts and is described in the
		Trustees Annual Report.

Note 2	Accounting	policies (continued)
EXPENDITURE AND
LIABILITIES
Liability ercognition		LiabIWes are recogn!sed in the SOFA on an accruals basis as soon as there is a legal or constructWe
		obligation committing the char^ to pay out resources.
VAT		VAT which cannot be reco٧ered is Included with the expense to whicfi it relates.
Taxation		As a registered char^, the company is exempt from income and corporation tax to the extent that
		income and grants are applicable to charrtable purposes only.
Governance	costs	Include costs of the preparation and examination of statuto^ accounts, ttie costs of trustee meetings
		and cost of any legal advice to trustees on governance or constitutional matters.
Resource allocation		Resources expended are allocated to particular activittes where the cost relates	directly	to that
		activ rty.
Grants with	performance	Where the charity gives a grant wrth condittons for its payment being a specific etvel of service or
conditions		output to be provided, such grants are only recognised in the SOFA once the Triplent	of the grant has
		provided the specified service or output.
Grants payable without		These are only recognised in the accounts when a commitment has been made and there		are no
performance conditions		condrtions to be met relating to the grant which remain in the control of the chartr.
Funds held by the charity		Funds heW are either:
		Unrestricted general fijnds - these are funds which can be used in accordance with the charftable
		objects at the discretion oftheTrustees
		Designated/restricted funds - these are funds which can only be used for particular	purposes	wrthin
		the objects of the charity. Restrlcttons arise when specified by a donor or when funds	are solicited on
		the expllcrt understanding that they will be applied to partteular restricted pur^ses.

				This year	Last year
		Analysis		٤	£
Day Centre Income	Donalions			81	175
	Sübscriptions			1,876	99
	Bank Interest
	Sates and Raffles			586	124
			Total	1.743	398
50/50 Club Income	-			894	1,838
			Total	894	1.030
lettings	ịlettings			13.476	8,rø2
			Total	13.476	8.092
Grants & Dentations	Grant - Parish Council				28.174
	Donattens - Sunder Donattens			5,881	1,484
	Donattons - Re Focal Point			2,875	1.225
	Donattons - Social Club			23,215	23,388
			Total	30,371	49.221
Fund Raising	Waste Paper Coltectten	- Recycling		1,894	1,144
	Bingo			546	43
	.lumble Sates			1,161	485
	Summer and Christmas	Fayres		1,558	2,338
	Open Garden Day			2.658	1.559
	Garage Sate			أل7٩	395
	Tea and Chat			1.881	493
			Total	8.373	6,369
Investment income	Bank interest
			Total
Other incoming ersources	Various
			Total
Total incoming ersourees (See SOFA)				54,859_	65,110

				This	year	Last year
		Analysis		£
Day Centre Expenditure	۴٥٠٠				1,160	347
	Repairs and Smal! Equipment Purchases					77
	Members Outing
	Sundry Expenses				149	15
	Insurance and CRB expenses				169	187
	Christmas Expenses				206	100
			Total		1.748	726
50/50 Club Expenditure	Prizes				564	610
	Sundry Expenses				70
			Total		633	610
Charitable activities	Licences				2,290	1,892
	Lighting and Heating				7,669	6.184
	Maintenance and Repairs				6,624	3,453
	Grounds Maintenance				2.953	545
	Sundry Expenses
	Bank Charges and Interest
	Accounting & Book-keeping				1,560	2,490
	Waste Disposal				4,661	3,571
	Rates and Insurance				3د551	3,164
	Telephone and Postage				1,032	2,233
	Cleaning and Caretaker's	Wages			13.768	16,883
	Advertising				1,826	1,085
	Professional Fees
	Depreciation				10,977	12,300
			Total		-	54.113
Total ersources expended (see SOFA)					59,437	55,449 ،

					This	year	Last year
			Analysis		£
staff	costs	Wages and salartes				13.769	16,887
		Penston contribultons
		Social securfty costs
				Total		13,769	16.887

			This year	Last year
		Analysis	£
Tnjstee expenses	Number of trustees who	were paid expenses	nil	пЯ
	Nature of the expenses		Wa	Nia
		Total
			This year	Last year
		Analysis	£
Fees for examination or audit	Independent examiner's	or audrtors' fees	300	300
of the accounts	Other fees (for example: adv^e. consurtancy, accountancy servtees) рай to the independent examiner or auditor		2,190	2,190
		Total	2.430	2.490

					Freehold	Property	Equipment	Firtures	and	Total
					Property	Improvement	(chllds play	tittlngs
						and	area)
						returtlshments
								£
Balance bro^ht forward					26.410	379.078	30.414	-		479,851
Grants previous^ amalgamated
Addrt^s
Revaluations
Disrate
	Balance		carted	fowart	28.410	379.078	30.414	43.949		473.8ร_1.
8دAccumulated depreciation				and Impalmient provisions
				Basis	Stra^httine	Reducing	Reducing	Reducing		Total
						balance	balance	balance
				Rate	2%	10%	75%w/oinyear,	20%
							10% on going
Balance brought fonward					12.727	127.899	25.711	38.152		2Μ.490
Wrfte down prfor years
Depreclaiton charge for		year			528	25.118	470		1,159	27.275
Impairment provisions
Revaluations
Disposals
Balance carted toward					13.255	153.017	28.182	39.312		231.765
8.3 Net book value
		Brouglit		toward	13.683	251.179	4.703		5.797	275.361
			Carted	toward	13.155	226.061	4.232		4.637	1086
Notes	Investments

				This year	Last year
		Analysis
General funds		Balance brought forward		165.259	155,597
		Net incoming / -outgoing resources		4,577	9,662
		Transfer to restricted ftjnds
		Balance carried fomard		160.682	165,258
Represented by	:	Fixed assets		101.210	112.189
		Net current assets		59,472	53.071
		Balance carried forward		160.682	165.259
			Total Funds	160,682	165.259
Breakdown of funds by cyanisation
		Blofied Heath Community Centre		128.^1	134.350
		50:50 Club		5,796	5,536
		Day Centre		812	1.475
		Social Club		25.113	23.897
			Total Funds	160,682	165.258

Restricted funds					Outgoing
			Fund balances		resourees/
			brought	Incoming	Amortisation	of		Fund balances
			forward	resouroes	grants			earned foward
				£
	Total Restrrted Funds
Restricted funds relating to depreciating		assets
Grant for fire door			259					252
Grant receded for play area			526			52		474
Grant receded to гeftلrbish ctoakr^ms			1,129		11 3			1,016
Grant receded for Rehrrbishing Toitets			623			63		560
Grant receded for Car Park			2,092		209			1,883
Grant recewed for Стскег			541			54		487
Grant recevied for Reftjrbishment from	Lotte^		158.0W		15,800			142,204
	Total Restrita Funds		163.174		16,298		ị	146.876
Designated funds
		Total Funds	163.174		16,298			146.876

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 2022 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:		2ndMarch 2023
	Peter Ellington
	FAIA
	Triple Bottom Line Accounting Limited, The Enterprise East Anglia, NR4 7TJ	Centre, University of

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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. Day Centre income has seen an increase compared to 2021 as activity starts to return to pre-pandemic levels.

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.

The social club became VAT registered during the 2022 year. As a result of this the book keeping was moved to accounting software, FreeAgent. This is now completed by Triple Bottom Line Accounting.

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