PEBSHAM COMMUNITY ASSOCIATION
STATEMENT OF ACCOUNTS
FOR THE YEAR ENDED 31ST DECEMBER 2023
Gibbons Mannington & Phipps LLP Chartered Accountants 20 Eversley Road Bexhill-on-Sea East Sussex TN40 1HE
Page 1
PEBSHAM COMMUNITY ASSOCIATION CHARITY NUMBER 305171 ANNUAL REPORT FOR THE YEAR ENDED 31ST DECEMBER 2023
Reference and administrative details
Trustees
P J Bicar E Ansell Appointed 26.05.2023 J Brewerton Resigned 26.05.2023
Registered office
Pebsham Community Centre Seabourne Road Bexhill-on-Sea East Sussex TN40 2SW
Objectives and activities
The objectives of the charity are:
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a) to promote the benefit of the inhabitants of the beneficial area without distinction of sex or of political, religious or other opinions by associating the local authorities, voluntary organisations and inhabitants in a common effort to advance education and to provide facilities in the interests of social welfare for recreation and leisure-time occupation with the object of improving the conditions of life for the said inhabitants.
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b) to establish or to secure the establishment of a community centre.
The area the charity can operate in, as set out in its governing document is Pebsham.
In order to further these activities the charity has run and maintained a community centre.
Public Benefit
The Trustees have considered their duty set out in Section 17 of the Charities Act 2011 to have due regard to public benefit guidance published by the Commission.
Activities and performance
Income from hall lettings has increased slightly from 2022, however, grants have decreased resulting in a small drop in total income. Light and heat costs have increased substantially due to the rising costs of both electricity and gas and various repair works were carried out during the year. Professional fees were incurred in connection with the proposed transfer of the charity to Pebsham Community Association CIO.
Financial review
Income from hall lettings increased to £43,854 compared to £41,761 in 2022, however, the reduction in grants has resulted in a reduced total income to £48,072 from £50,541.
Light and heat costs have almost doubled from £7,715 to £14,206 while a total of £16,446 has been paid for various repairs and refurbishment works.
A total of £2,950 was incurred on professional fees in connection with the proposed transfer and £950 was paid to Pebsham Community Association to open the bank account.
The charity had a deficit of payments over receipts for the year of £3,211 which, when set against the cash funds brought forward of £33,102, gives a cash fund carried forward of £29,891.
Page 2
PEBSHAM COMMUNITY ASSOCIATION CHARITY NUMBER 305171 ANNUAL REPORT (CONTINUED) FOR THE YEAR ENDED 31ST DECEMBER 2023
Reserves
The charity has cash reserves at the year end of £29,891. It is the charity's policy to maintain sufficient reserves to ensure the community centre can remain open to carry out its objects.
Future
A new charity "Pebsham Community Association CIO" charity number 1200636 was formed on 11 October 2022 and will take over the running of the community centre once the lease has been transferred.
Structure, governance and management
The charity is governed by its constitution dated 28th October 1967, as amended 14th January 1976 and 12th December 1981.
The power of appointing new or additional Trustees is vested in the Trustees
On behalf of the Trustees
E Ansell
16th June 2024
Page 3
PEBSHAM COMMUNITY ASSOCIATION RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31ST DECEMBER 2023
| UNRESTRICTED FUNDS £ £ Receipts Grants Co-Op Local Community Fund 1,521 Rother District Council - Covid Support - Rother District Council - Covid Support (from 2020) - Tesco - Bags of Help (from 2020) - 1,521 Donations - Fund raising 2,302 Hall hire 43,854 Interest receivable 395 Total receipts 48,072 Payments Rent 3,000 Water rates 1,989 Light and heat 14,206 Repairs & maintenance New boiler 3,161 Electrical works 3,300 Hand dryers 575 Fire risk assessment 488 Floor coverings 1,680 Redecorating 2,138 Pothole repairs in car park 1,776 Roof repairs - Repairs and refurbishment - New tables - Fence repairs - Other 3,328 Gardening 2,245 Cleaning and waste disposal 6,361 Insurance 1,721 Stationery 14 Telephone 20 PRS licence 343 Fund raising costs 204 Accountancy and examination fees 510 Professional Fees 2,950 Bank charges 60 Sundry expenses 264 Funds transferred to Pebsham Community Association CIO 950 Total payments 51,283 Net receipts/(payments) for the year (3,211) Cash funds at 1st January 2023 33,102 Cash funds at 31st December 2023 29,891 2023 |
£ £ - 4,000 2,000 1,000 7,000 279 1,458 41,761 43 50,541 5,550 1,782 7,715 - - - - - - - 7,520 12,231 1,678 5,097 4,757 1,793 5,209 1,997 121 1,017 395 - 480 - 106 383 - 57,831 (7,290) 40,392 33,102 2022 |
£ £ - 4,000 2,000 1,000 7,000 279 1,458 41,761 43 50,541 5,550 1,782 7,715 - - - - - - - 7,520 12,231 1,678 5,097 4,757 1,793 5,209 1,997 121 1,017 395 - 480 - 106 383 - 57,831 (7,290) 40,392 33,102 2022 |
|---|---|---|
| 7,000 279 1,458 41,761 43 |
||
| 50,541 57,831 |
||
| (7,290) 40,392 |
||
| 33,102 |
Page 4
PEBSHAM COMMUNITY ASSOCIATION RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31ST DECEMBER 2023
| RESTRICTED FUNDS Receipts Grants Sparkes Bexhill Town Council Total receipts Payments Garden project Repairs and refurbishment Total payments Net receipts/(payments) for the year Cash funds at 1st January 2023 Cash funds at 31st December 2023 |
£ £ - - - - - - - - - 2023 |
£ £ 426 500 926 426 500 926 - - - 2022 |
£ £ 426 500 926 426 500 926 - - - 2022 |
|---|---|---|---|
| 926 926 |
|||
| - - |
|||
| - |
Notes:
The grant from Sparkes in the prior year was toward the garden project.
The grant from Bexhill Town Council in the prior year was towards the repairs and refurbishment costs.
Page 5
PEBSHAM COMMUNITY ASSOCIATION STATEMENT OF ASSETS AND LIABILITIES AT 31ST DECEMBER 2023
| PEBSHAM COMMUNITY ASSOCIATION STATEMENT OF ASSETS AND LIABILITIES AT 31ST DECEMBER 2023 |
Page 5 | |
|---|---|---|
| UNRESTRICTED FUNDS Cash funds Cash at bank and in hand Debtors Hall hire due Liabilities Hall hire received in advance Light and heat |
2023 £ 29,891 324 - 1,850 1,850 |
2022 £ 33,102 |
| 150 | ||
| 1,000 2,223 |
||
| 3,223 |
The above statement of assets and liabilities and attached receipts and payments account were approved by the Trustees and signed on their behalf by:
E Ansell
16th June 2024
INDEPENDENT EXAMINERS REPORT ON THE ACCOUNTS Page 6 TO THE TRUSTEES OF PEBSHAM COMMUNITY ASSOCIATION FOR THE YEAR ENDED 31ST DECEMBER 2023
I report on the accounts of the Charity for the year ended 31st December 2023, which are set out on pages 3 to 5.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year 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 examiner’s statement
My examination was carried out in accordance with general Directions given by the Charity Commissioners. 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 statements below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
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which gives me reasonable cause to believe that in, any material respect, the requirements
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to keep accounting records in accordance with section 130 of the 2011 Act; and
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to prepare accounts which accord with the accounting records and comply with the
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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.
Richard Appleyard Chartered Accountant Gibbons Mannington & Phipps LLP 20 Eversley Road, Bexhill-on-Sea, East Sussex, TN40 1HE.
21st June 2024