2024-12-31-accounts - Blofield Heath Community Centre

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Heathlands Management Committee. 11/03/2025 AGM 2025

To start my report this year I have to welcome our new Treasurer Karen Rose. Karen has kindly offered to take over from Michael Davison who stepped down after serving over 7 years. I must officially record our thanks to Michael for keeping our accounts in order for so long. Similarly we are especially grateful to

Karen for fulfilling that role, I know it has not been easy with trying to get names altered on the bank accounts etc., but hopefully thats now all in place.

I must also confirm that Claire Hill, Clare Kemstead and Robert Taylor have agreed to join our Committee and I am really pleased to say therefore, that with all our other members who are prepared to stand for

another year, that we are up to full strength.

Fundraising continues to be at the top of our list and it becomes harder each year to keep up with increasing costs. We are very grateful to everyone who helps with putting on all the events throughout the year and to name just a few, like Bingo, Tea & Chat, Open Gardens, Garage sales, Christmas Fayre and Jumble sales.

That averages out at a function every 4 weeks, plus of course all the bookings Jill has in the diary, added to the annual Hall hirings too. So hopefully that gives you some feel of the huge effort everyone puts in throughout the year, for which I have to express my grateful thanks to you all.

Nippy Chippy continues to be on site most Fridays and this has been especially

good in the summer months, when families come and have their fish & chip supper outside and also enjoy a pint or two. The Pizza man and a Berger van both tried to start off in the winter months, which for outside caterers was not a good move, they have both decided to come back in the summer which hopefully will draw more people. The Berger van has agreed to cater for the Youth Football teams which is working out

quite well.

Without us knowing, we find that we now have a resident Brass band in our village. David, our caretaker surprised us all last year by bringing his whole “orchestra” of about 25 people, singers and musicians to play for us . David also arranged for a Tea Dance last Sunday afternoon which went really well, there were some excellent dancers.

Jill arranged a raffle and the Bar did well too. David has also kindly agreed to bring some of his band to play on the 4th May at our VE & VJ Day celebrations, but this time we will have to pay, about £300.

Graham is still running the lottery for which I have to thank him for and it would be lovely if we could get a few more people to join. It’s nice to get a cheque

through the door, makes you feel that you are getting something back, however small that might be.

As many of you will know, Fiona has retired from running Pre- School, which she has done for many many years and again I have to convey our thanks to her for such a devoted service for so long. Fortunately Pre School has a new team, so it is still a very popular activity at

Heathlands.

The Monday Luncheon Club has really taken off again this year with Jill and Sarah doing one each a month and it is as good as ever.

I have to add a sad note at this stage. As many of you will know, Barbara Wildman sadly lost Brian in January

after caring for him for so long. Brian will be a great loss to the village and Heathlands, he had the most wonderful sense of humour and thoroughly enjoyed a pint. It is however really nice to see Barbara has the courage and strength to come back and help at the Monday Club. The Social Club continues to be our fundraising arm and to pass over money, about 4 times a year. We

simply could not survive without it and I have to thank all those who help run and support it.

2024 was a very difficult year with our relationship with the Parish Council. You may recall that they refused to give us £5,000 that we asked for back in January last year to help with the extension to the car park, which meant we then had to scale back the plans because we missed the

match funding from Broadland. We really feel that Blofield Heath has been left out of the money that the Parish Council have received from all the building works that have been done, in both Blofield & Blofield Heath, they even ring fenced all the money from the Bennett Homes site of over £160,000 for their new Hub.

However, we did manage to build three quarters of the

car park which gives us another 30 spaces and whilst the Parish Council have agreed at last to give us the £5,000 but because it was a late call, we missed the match funding from Broadland District Council. We are still trying to raise the extra money needed but we did get a promise of just over £450 from Cllr Andrew Proctor, which was a pleasant surprise. Personally, I am really upset

by the actions of the Parish Council and feel that they have become so entrenched with building their new Hub that they have, in my opinion, overlooked their duties towards the village of Blofield as a whole. I always believed the objectives of any Parish Council was to look after the interests of the community as a whole, rather than be so “blinked” in their own project.

They obviously own the Court House and spend whatever it needs on that, but they appear to have “washed their hands” of Margaret Harker, which is going to boil over at some stage, it is need of a good make over.

Focal Point, or the future of Focal Point still remains a

mystery. The last issue came out last week with the Editor saying good bye, but left the door open still if anybody wants to step forward.

Just for the record as you may already know, Focal Point was started in the 70’s by Heathlands, basically to promote events at Heathlands and in Blofield Heath. It has been like that, until very recently when it

appears the editor of Focal Point and the Parish Council may have got together and Focal point has now almost become a Parish Council magazine, where they dominate the front pages. So it’s really watch this space.

To close my report I have to record on the plus side that Jill’s diary is looking good for 2025 and my thanks must go to her personally, especially this year. As you

know it’s been a bit of a tough year for Jill, so I do have to say a special thank you to her for continuing to be our Secretary though this difficult time.

And finally of course, I must say a big thank you all, thats all our Committee members and everyone else who helps at Heathlands in whatever form that may be, your help is greatly appreciated and I

thank you all again for that.

Please remember, Heathlands is your Community Centre and we cannot survive without you.

Thank you. Claire Norton (Chair HMC)

Blofield Heath Community Centre	Blofield Heath Community Centre	Blofield Heath Community Centre	Charity No	303909

Unaudited annualaccounts
Period start	01-Jan-24	To	Period end	31-Dec-24

	Blofield Heath Community Centre	Blofield Heath Community Centre	Blofield Heath Community Centre	Blofield Heath Community Centre	Charity No	Charity No		303909
	Annualaccountsforthe period									CC17a
	Period start	01-Jan-24		To	Period end 31-Dec-24		Period end 31-Dec-24	Period end 31-Dec-24
Section A Statement of financial activities	Section A Statement of financial activities
						Restricted
Recommended categories by				Unrestricted	Unrestricted	income		Total this		Total last
activity	Details of own analysis			funds		funds		year		year
				£		£		£		£
Incoming resources			Note 4
Charity Activities	Day Centre Income			7,498		-		7,498		4,705
	50/50 Club Income			933		-		933		1,038
	Letting of Community Centre			16,228		-		16,228		18,776
Grants and Donations	Grants and Donations			36,452		-		36,452		24,141
Fund Raising	Fund Raising			15,255		-		15,255		8,609
Investment income	Interest			69		-		69		64
Other	Other incomingresources			-		-		-		-
Total incoming resources				76,435		-		76,435		57,333
Resources expended		Notes 5- 7
Costs of Generating Funds	Performed by volunteers (no cost)			-		-		-		-
Costs of generating voluntary	Included within charitable activities
income	(below)			-		-		-		-
Charitable activities	Day Centre Expenditure	Day Centre Expenditure		9,167		-		9,167		5,231
	50/50 Club Expenditure			552		-		552		678
	Building operating costs, and
	provision of services			53,557		13,202		66,759		76,888
Total resources expended				63,276		13,202		76,478		82,797
Net incoming/ - outgoing resources before transfers				13,159	-	13,202 -	-	43 -	-	25,464 -
Fund transfers				-		-		-		-
Total funds brought forward				149,887		132,207		282,094		307,558
Total funds carried forward				163,046		119,005		282,051		282,094

The net movement in funds referred to above is the net incoming resources as defined in the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commission for England & Wales and is reconciled to the total funds as shown in the Balance Sheet on Page 2 as required by the said statement.

All activities derive from continuing operations.

The notes on pages 3 to 10 form an integral part of these accounts.

Section B Balance sheet

Unrestricted funds £	Restricted income funds £	Total this year Total last year £ £	Total this year Total last year £ £
100,319	119,005	219,324	226,296
-	-	-	-
100,319	119,005	219,324	226,296

20,080	-	20,080	21,007
233	-	233	5,264
43,919	-	43,919	30,961
64,232	-	64,232	57,232

1,505	-	1,505	1,434

62,727	-	62,727 55,798
163,046	119,005	282,051 282,094

-	-	-	-
-	-	-	-

163,046	119,005	282,051	282,094

163,046		163,046	149,887
	119,005	119,005	132,207

163,046	119,005	282,051	282,094

Signed	by	trustees	on	behalf	of	all	the	trustees	Signature	Print	Name	Date of approval

Section C Notes to the accounts

Note 1 Basis of preparation

1.1 Basis of accounting

These accounts have been prepared on the basis of historic cost convention and in accordance with Financial Reporting Standards for Smaller Entities (FRSSE), effective January 2008. In preparing the financial statements the charity follows best practice as laid down in the Statement of Recommended Practice "Accounting and Reporting by Charities" (SORP 2005) issued in March 2005, applicable UK Accounting Standards and the Charities Act 2011.

The particular accounting policies are set out below.

1.3 Consolidation of accounts

The accounts and notes to the accounts are a consolidation of separate accounts maintained for Blowfield Heath Community Centre (the controlling entity), Blofield Heath 50:50 Club and Blofield Heath Day Centre.

Section C Notes to the accounts

Note 2 Accounting policies

ASSETS

Tangible fixed assets for use These are capitalised if they can be used for more than one year, and cost at least £100. They are by charity valued at cost or a reasonable value on receipt. They are used for charitable purposes. Capital Grants Gifts of tangible fixed assets or grants of a capital nature given for specific purposes and fully utilised in the furtherence of the objects of the charity are credited to a relevant restricted fixed asset fund designated for this purpose. The related fixed asset is shown on the balance sheet at the full cost of acquisitiom and depreciated over the useful life in accordance with the depreciation policy (below). As these assets are depreciated then the related restricted fund is reduced to reflect the reduction in the value. The depreciation and related reductions in reserves are included in the income statement in the year that the depreciation is incurred. Any specific restrictions imposed by the grant making body, beyond use by the charity for the purposes of it's normal charitable activities, on use of the assets, is disclosed in the Fixed Assets notes.
Depreciation Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a reducing balance method over their expected useful economic lives as follows: Freehold property 2% Straight line Building improvements and refurbishment 10% Reducing balance Fixtures & Fittings 20% Reducing balance Equipment (Childs play area) 75% write down in year, 10% reducing balance thereater

INCOMING RESOURCES

Recognition of incoming Income from grants, legacies, donations, appeals, fundraising and investments is recognised 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 entitlement, this income is included in incoming resources of restricted funds when receivable.

For the treatment of Capital Grants see policy note under this heading above.

Incoming resources with Where incoming resources have significant related expenditure (as with fundraising or contract related expenditure income) the incoming resources and related expenditure are matched and reported gross in the SOFA. Rental incoming is reported net of collection charges on a receivable basis. Bar gross profitis reported in the SOFA net of direct purchases, adjusted for opening and closing inventories.

Grants and donations Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources. Tax reclaims on donations Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which and gifts they relate.

Contractual income and This is only included in the SOFA once the related goods or services have been delivered. performance related grants Gifts in kind Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity.

Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable.

Donated services and facilities These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material . The value placed on these resources is the estimated value to the charity of the service or facility received. Volunteer help The value of any voluntary help received is not included in the accounts and is described in the Trustees Annual Report.

Section C Notes to the accounts (continued)

Note 2 Accounting policies (continued)

EXPENDITURE AND LIABILITIES

EXPENDITURE AND LIABILITIES
Liability recognition	Liabilities are recognised in the SOFA on an accruals basis as soon as there is a legal or constructive
	obligation committing the charity to pay out resources.
VAT	VAT which cannot be recovered is included with the expense to which it relates.
Taxation	As a registered charity, the company is exempt from income and corporation tax to the extent that
	income and grants are applicable to charitable purposes only.
Governance costs	Include costs of the preparation and examination of statutory accounts, the 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 activities where the cost relates directly to that
	activity.
Grants with performance	Where the charity gives a grant with conditions for its payment being a specific level of service or
conditions	output to be provided, such grants are only recognised in the SOFA once the recipient 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	conditions to be met relating to the grant which remain in the control of the charity.
Funds held by the charity	Funds held are either:
	Unrestricted general funds – these are funds which can be used in accordance with the charitable
	objects at the discretion of the Trustees
	Designated/restricted funds – these are funds which can only be used for particular purposes within
	the objects of the charity. Restrictions arise when specified by a donor or when funds are solicited on
	the explicit understanding that they will be applied to particular restricted purposes.

Note 3 Winding up or dissolution of the charity

In upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the remaining accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

Section C Notes to the accounts (continued)

Note 4 Analysis of incoming resources

Analysis	This year Last year £ £	This year Last year £ £
Donations	187	154
Subscriptions	5,264	2,956
Bank Interest	-	-
Sales and Raffles	2,047	1,596
Total	7,498	4,705

Subscriptions	933	1,038
Total	933	1,038

Lettings	16,228	18,776
Total	16,228	18,776

Grant - Parish Council	9,725	200
Donations - Sundry Donations	4,940	11,661
Donations - Re Focal Point	-	100
Captial Grants	1,001	-
Donations - Social Club	20,786	12,180
Total	36,452	24,141

Waste Paper Collection - Recycling	-	757
Bingo	833	611
Jumble Sales	931	1,486
Summer and Christmas Fayres	566	-
Christmas and New Year's Eve Parties	-	1,835
Open Garden Day		3,250
Other Fundraising	12,925	-
Tea and Chat	-	670
Total	15,255	8,609

Bank interest	69	64
Total	69	64

Various	-	-
Total	-	-
SOFA)
	76,435	57,333

Section C Notes to the accounts (continued)

Note 5 Analysis of resources expended

Analysis	This year Last year £ £	This year Last year £ £
Food	2,898	2,083
Repairs and Small Equipment Purchases	393	-
Members Outing	1,428	1,340
SundryExpenses	490	298
Bank Charges	-	43
Insurance and CRB expenses	378	329
Christmas Expenses	1,888	319
Hire of Hall	1,692	819
Total	9,167	5,231

Prizes	434	503
SundryExpenses	118	175
Total	553	678

Licences	1,371	2,327
Lighting and Heating	12,120	9,735
Maintenance and Repairs	6,822	7,432
Grounds Maintenance	-	-1,501
Stationery	75	173
Accounting & Book-keeping	1,398	1,242
Waste Disposal	3,536	3,202
Rates and Insurance	392	2,759
Telephone and Postage	700	1,197
Cleaning and Caretaker's Wages	14,024	14,221
Advertising	2,018	2,184
Professional Fees	-	150
Depreciation	10,762	19,097
Total	53,557	62,219
SOFA)
	63,277	68,129

Section C Notes to the accounts (continued)

Note 6 Staff costs (included in resources expended)

Analysis	This year Last year £ £	This year Last year £ £
Wages and salaries	14,024	14,220
Pension contributions	-	-
Social security costs	-	-
Total	14,024	14,220

No employee earned over £60,000 per annum. The average number of employees during the current year amounted to the equivalent of one and a half full time people (Last year one). There were six people included on the payroll.

Note 7 Details of certain items of expenditure (included in resources expended)

Analysis	This year Last year £ £	This year Last year £ £
Number of trustees who were paid expenses	nil	nil
Nature of the expenses	N/a	N/a
Total Analysis	-	-
	This year Last year £ £
Independent examiner’s or auditors' fees	300	300
Other fees (for example: advice, consultancy, accountancy services) paid to the independent examiner or auditor	942	942
Total	1,242	1,242

Section C Notes to the accounts (continued)

Note 8 Tangible fixed assets

8.1 Cost or valuation

Freehold Property £	Property Improvement and refurbishments	Equipment (childs play area) £	Fixtures and fittings £	Total £
26,410	379,078	42,390	43,949	491,827
-	-	-	-	-
-	16,993	-	-	16,993
-	-	-	-	-
-	-	-	-	-
26,410	396,071	42,390	43,949	508,820

8.2 Accumulated depreciation and impairment provisions

Straight line	Reducing balance	Reducing balance	Reducing balance	Total £
2%	10%	75% w/o in year, 10% on going	20%

13,784	175,623	35,886	40,239	265,531
-	-	-	-	-
528	22,045	650	742	23,965
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
14,312	197,668	36,537	40,981	289,496

12,626	203,455	6,504	3,710	226,296
12,098	198,403	5,853	2,968	219,324

Note 9 Investments

There are no investments, other than bank deposit accounts and short term investment accounts held with Lloyds Bank comprising a Building Maintenance Account £225 and a savings account £5,040.

Note 10 Debtors and prepayments

Note 10 Debtors and prepayments
Analysis of debtors Social Club Inter-company account Total Trade debtors Sundry debtors Prepayments Short Term Loan - Hemblington Preschool	Amounts falling due within one year		Amounts falling due after more than one year
	This year £	Last year £	This year £	Last year £
	20,080	19,294	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-0	1,713	-	-
	20,080	21,007	-	-

Note 11 Bank Accounts

Analysis of Current Accounts and cash in hand

Blofield Heath Community Centre - Bank Heathlands 50:50 Club - Cash and Bank Heathlands Day Centre - Cash and Bank

Balances	Balances
This year £	Last year £
37,351	24,818
2,716	2,335
3,852	3,808
43,920	30,961

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Total
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Section C Notes to the accounts (continued)

Note 12 Creditors and accruals

Amounts falling due within one year	Amounts falling due within one year	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
1,505	1,434	-	-
1,505	1,434	-	-
		This year Last year £ £
		149,887	160,682
		13,159	-10,795
		-	-
		163,046	149,887

		100,319	94,089
		62,727	55,798
		163,046	149,887

		163,046	160,682

		136,098	124,151
		6,538	6,157
		330	285
		20,080	19,294

		163,046	149,887

Note 14 Restricted income funds


Fund balances brought forward £	Incoming resources £	Outgoing resources / Amortisation of grants £	Fund balances carried forward £
-	-	-	-

-	-	-	-

245	-	7	238
427	-	42	385
914	-	91	823
504	-	51	453
1,695	-	169	1,526
438	-	44	394
127,984	-	12,798	115,186

132,207	-	13,202	119,005

-	-	-	-

132,207	-	13,202	119,005

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 2024 Charity no 303909 ~~[TT~~ 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: Date: 28[th] February 202 5 Name: Peter Ellington Relevant professional FAIA qualification(s) or body (if any): Address:[Triple Bottom Line Accounting Limited, The Enterprise Centre, University of ] East Anglia, NR4 7TJ

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 continued to see an increase in 2024 as activity continues to return to pre-pandemic levels.

The book keeping for Community Centre was prepared by the incoming treasurer and reviewed 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 continued to be VAT registered for 2024 year with accounting records being maintained using FreeAgent accounting software. Triple Bottom Line continues to provide a book keeping service to this entity as well as quarterly VAT return preparation and filing

IER