||`Blofield Heath CommunJty Centre`|`Blofield Heath CommunJty Centre`|`Blofield Heath CommunJty Centre`|`Cha٢lty No`|`3٥39٥9`||
|---|---|---|---|---|---|---|
|`Lyiisslow`<br>`ầ`|`Annual accounts for the `<br>`01-Jan-22`<br>`Period start`<br>`To`|||`period`<br>`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`<br>`،`||`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`<br>`،`|`16,298`|`75.734`<br>`Ỉ`|`73.557`<br>`،`|
|`Net incoming/ " outgoing ersources before transfere`|||`4.577`|`16.298`|`20.875`|`8.447`|
|`Fund`<br>`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`<br>`approval`|
||`ن`|`f`|||`ؤةг٠٦5`|





## 

## 

## 

## 

## 



## 

|`Note 2`|`Accounting policies`|`Accounting policies`|
|---|---|---|
|`ASSETS`|||
|`Tangible fixed assets for use`||`These are capitafeed`<br>`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`<br>`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`<br>`Freehold property`|
|||`10% Reducing balance`<br>`Bulging Improvements and refurbishment`|
|||`20% Reducing balance`<br>`FKturesS Fittings`|
|||`75% write down in year. 10% reducing balance`<br>`Equipment (Childs play area)`|
|||`thereater`|
|`INC.MING RESoURCES`|||
|`Recognition `|`of Incoming`|`Income from grants,`<br>`legacies, donations, appeals, fundraising and Investmente`<br>`is rec^nised`<br>`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`<br>`related expenditure`||`Where incoming`<br>`resources have significant related`<br>`expenditure (as`<br>`with fundraising`<br>`or contract`<br>`income) the Incoming resources and related expendrture are matched and reported gross`<br>`in the`<br>`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`<br>`in the SOFA when the charity has uncondrttonal entitlement to`|
|||`the resources.`|
|`Tax erclaims `|`on donations`|`Incoming resources from tax reclaims are included`<br>`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`<br>`In kind are accounted for at a reasonable estimate of their value to the char^ or the amount`|
|||`actually realised.`|
|||`Gifts`<br>`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`<br>`is not included`<br>`in the accounts and`<br>`is described`<br>`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`<br>`it relates.`|||
|`Taxation`||`As a registered char^, the company`<br>`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`<br>`activittes where`<br>`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.`<br>`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`<br>`،`|





||||||`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`<br>`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 

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

|**Signed:**<br>**Name:**<br>**Relevant professional**<br>**qualification(s) or body**<br>**(if any):**<br>**Address:**||2ndMarch 2023|
|---|---|---|
||||
||Peter Ellington||
||||
||FAIA||
||||
||Triple Bottom Line Accounting Limited, The Enterprise<br>East Anglia, NR4 7TJ|Centre, University of|



1 

**IER** 



**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. 

2 

**IER**