2021-12-31-accounts - Greenhithe Community Association

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REGISTERED CHARITY NUMBER: 308326

`REPORT OF THE TRUSTEES AND`

`UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021`

`FOR`

`GREENHITHE COMMUNITY ASSOCIATION`

The Carley Partnership
St James's House
8 Overcliffe
Gravesend
Kent
DA11 0HJ

GREENHITHE COMMUNITY ASSOCIATION

`CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021`

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Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6 to 9
Detailed Statement of Financial Activities 10
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GREENHITHE COMMUNITY ASSOCIATION

`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021`

Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyearended31December2021. The
trusteeshaveadoptedtheprovisionsofAccountingandReportingbyCharities:StatementofRecommended Practice
applicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableinthe UK
and Republic of Ireland (FRS 102) (effective 1 January 2019).

`OBJECTIVES AND ACTIVITIES`

2021hasbeenaveryunusualyearasthecharityemergedpostpandemicwiththegovernmentrestrictions. Bookings
havebeenslowwithmanyhirerscommittinglastminutetohiresowingtotheuncertaintyaroundcovidrestrictions or
party guests becoming unwell.

Thecharitymovedawayfromsocialmediapromotionandstartedtopromoteitswebsitewithitsintegratedbooking tool.
Thishasledtomanyenquiriesandprivatepartybookings.Whilstthecommunitycentrewantstoengagemore with
regularcommunity-basedhiringactivitiesitwasimportantthattrusteesaccumulatedsignificantincomefrom private
parties in order to keep the centre running.

During2022weretainedthedaynursery,localscoutgroupbutweattractedtwonewregularhiresToughLove boxing
andaSaturdayMorningHIITclass.Alloftheregularhiresareseeinghighdemandforbookings.However, trustees
acknowledgethatmoremustbedonetopublicisethecentreanditslocationinordertoattractmoreusersand more
regular community based hirers.

Thecentrewasatbestduring2022halfoccupiedduringallavailabletimeslotsandthisissomethingthattrustees want
to increase.  However, the centre was still covering its outgoings.

Thecentrewasfullyrepaintedinaccordancewithitslease,howevertherehasbeensignificantdamagetothe internal
doorsowingtoproblemswiththedoorsurfacesbeingscratchedanddamaged.Trusteeshaveworkedwiththe decorator
to resolve this issue but issues persist.

Thetrusteesareforwardlookingandhaveacknowledgedthatattentionneedstobemadetothebuildingssecurity and
fire alarm systems, and that we will need to embark on a refresh of the centre in the next few years.

Trusteenumbershavebeenstablefortheperiodandweareseeinglocalcommunitymembersexpressinganinterest in
working with the charity.

`FINANCIAL REVIEW`

`Financial position`

At the year end the charity had £33,853 in reserves (2020 : £44,278).

`Reserves policy`

The trustees aim to hold at least six months of expenses in reserves.

`Going concern`

The Trustees currently have no concerns regarding the future of the charity.

`STRUCTURE, GOVERNANCE AND MANAGEMENT`

`Governing document`

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

`Charity constitution`

The charity is an unincorporated association.

`Recruitment and appointment of new trustees`

New trustees are appointed by means of a majority vote of the existing board of trustees.

`REFERENCE AND ADMINISTRATIVE DETAILS`

`Registered Charity number`

Page 1

GREENHITHE COMMUNITY ASSOCIATION

`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021`

`Principal address`

Greenhithe Community Centre
Alexander Road
Greenhithe
Kent
DA9 9HH

`Trustees`

G Keeling Chair
D J Mote
E J Ward (resigned 21/12/2021)
Mrs A Ward
R Lees (resigned 31/1/2022)
H Bodie-Jones (appointed 16/12/2021)
R Weller (appointed 23/11/2021)
A Waydick (appointed 23/11/2021)
Cllr L Howes (appointed 19/5/2022)
Cllr P Harman (appointed 19/5/2022)

`Independent Examiner`

The Carley Partnership
St James's House
8 Overcliffe
Gravesend
Kent
DA11 0HJ

Approved by order of the board of trustees on 9 November 2022 and signed on its behalf by:

G Keeling - Trustee

Page 2

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
GREENHITHE COMMUNITY ASSOCIATION

`Independent examiner's report to the trustees of Greenhithe Community Association`

IreporttothecharitytrusteesonmyexaminationoftheaccountsofGreenhitheCommunityAssociation(theTrust) for
the year ended 31 December 2021.

`Responsibilities and basis of report`

AsthecharitytrusteesoftheTrustyouareresponsibleforthepreparationoftheaccountsinaccordancewith the
requirements of the Charities Act 2011 ('the Act').

IreportinrespectofmyexaminationoftheTrust'saccountscarriedoutundersection145oftheActandincarrying out
myexaminationIhavefollowedallapplicableDirectionsgivenbytheCharityCommissionundersection145(5)(b)of the
Act.

`Independent examiner's statement`

Ihavecompletedmyexamination.Iconfirmthatnomaterialmattershavecometomyattentioninconnectionwith the
examination giving me cause to believe that in any material respect:

1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationtowhichattention should
be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Claire M Ralph
The Carley Partnership
St James's House

8 Overcliffe
Gravesend
Kent
DA11 0HJ

10 November 2022

Page 3

GREENHITHE COMMUNITY ASSOCIATION

`STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021`

`2021` `Unrestricted` `fund` `Notes` `£` `INCOME AND ENDOWMENTS FROM` `Charitable activities` `Community Centre` `26,109` `Investment income` `2` `7` `Total` `26,116` `EXPENDITURE ON` `Charitable activities` `Community Centre` `35,581` `Administration` `960` `Total` `36,541` `NET INCOME/(EXPENDITURE)` `(10,425)` `RECONCILIATION OF FUNDS` `Total funds brought forward` `44,278` `TOTAL FUNDS CARRIED FORWARD` `33,853`	`2020` `Total` `funds` `£` `23,481` `42`
	`23,523`
	`17,318` `960`
	`18,278`
	`5,245` `39,033`
	`44,278`

The notes form part of these financial statements

Page 4

GREENHITHE COMMUNITY ASSOCIATION

`BALANCE SHEET 31 DECEMBER 2021`

2021
Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
7
1,538
CURRENT ASSETS
Debtors
8
3,636
Cash at bank
31,831
35,467
CREDITORS
Amounts falling due within one year
9
(3,152)
NET CURRENT ASSETS
32,315
TOTAL ASSETS LESS CURRENT LIABILITIES
33,853
NET ASSETS
33,853
FUNDS
10
Unrestricted funds
33,853
TOTAL FUNDS
33,853 2020
Total
funds
£
3,913
368
44,061
44,429
(4,064)
40,365
44,278
44,278
44,278
44,278

ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon9November2022 and
were signed on its behalf by:

G Keeling - Trustee

The notes form part of these financial statements

Page 5

GREENHITHE COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021

`1. ACCOUNTING POLICIES`

`Basis of preparing the financial statements`

Thefinancialstatementsofthecharity,whichisapublicbenefitentityunderFRS102,havebeenprepared in
accordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities:Statement of
RecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancial Reporting
StandardapplicableintheUKandRepublicofIreland(FRS102)(effective1January2019)',Financial Reporting
Standard102'TheFinancialReportingStandardapplicableintheUKandRepublicofIreland'andthe Charities
Act 2011. The financial statements have been prepared under the historical cost convention.

`Income`

AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlementtothefunds,it is
probable that the income will be received and the amount can be measured reliably.

`Expenditure`

Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the
charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredinsettlement and
theamountoftheobligationcanbemeasuredreliably.Expenditureisaccountedforonanaccrualsbasisand has
beenclassifiedunderheadingsthataggregateallcostrelatedtothecategory.Wherecostscannotbe directly
attributedtoparticularheadingstheyhavebeenallocatedtoactivitiesonabasisconsistentwiththeuse of
resources.

`Tangible fixed assets`

Depreciationisprovidedatthefollowingannualratesinordertowriteoffeachassetoveritsestimated useful
life.

Fixtures and fittings

`- 20% on cost`

`Taxation`

The charity is exempt from tax on its charitable activities.

`Fund accounting`

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthecharity. Restrictions
arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

`2. INVESTMENT INCOME`

`INVESTMENT INCOME`
	`2021`		`2020`
	`£`		`£`
`Deposit account interest`		`7`	`42`

`3. TRUSTEES' REMUNERATION AND BENEFITS`

Therewerenotrustees'remunerationorotherbenefitsfortheyearended31December2021norforthe year
ended 31 December 2020.

`Trustees' expenses`

Therewerenotrustees'expensespaidfortheyearended31December2021norfortheyear ended
31 December 2020.

continued...

Page 6

GREENHITHE COMMUNITY ASSOCIATION

`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021`

`4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`

	`Unrestricted`
	`fund`
	`£`
`INCOME AND ENDOWMENTS FROM`
`Charitable activities`
`Community Centre`	`23,481`
`Investment income`	`42`
`Total`	`23,523`
`EXPENDITURE ON`
`Charitable activities`
`Community Centre`	`17,318`
`Administration`	`960`
`Total`	`18,278`
`NET INCOME`	`5,245`
`RECONCILIATION OF FUNDS`
`Total funds brought forward`	`39,033`
`TOTAL FUNDS CARRIED FORWARD`	`44,278`

5.INDEPENDENT EXAMINER'S FEE
Inrespectofthe£960(2020:£960)payabletotheindependentexaminerfortheyear,£275(2020:£275)is for
the independent examination and £685 (2020 : £685) relates to accountancy services.

`6. STAFF SALARIES`

There were no salaries paid by the charity for the year ended 31st December 2021 (2020 : £0).

`7. TANGIBLE FIXED ASSETS`

`COST` `At 1 January 2021 and 31 December 2021` `DEPRECIATION` `At 1 January 2021` `Charge for year` `At 31 December 2021` `NET BOOK VALUE` `At 31 December 2021` `At 31 December 2020`	`Fixtures` `and` `fittings` `£` `28,427`
	`24,514` `2,375`
	`26,889`
	`1,538`
	`3,913`

continued...

Page 7

GREENHITHE COMMUNITY ASSOCIATION

`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021`

`8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`

`8.`	`DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`
				`2021`	`2020`
				`£`	`£`
	`Trade debtors`			`2,665`	`-`
	`Prepayments and accrued income`			`971`	`368`
				`3,636`	`368`
`9.`	`CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`
				`2021`	`2020`
				`£`	`£`
	`Trade creditors`			`1,800`	`3,104`
	`Other creditors`			`1,352`	`960`
				`3,152`	`4,064`
`10.`	`MOVEMENT IN FUNDS`
				`Net`
			`movement`		`At`
		`At 1.1.21`	`in funds`		`31.12.21`
		`£`		`£`	`£`
	`Unrestricted funds`
	`General fund`	`44,278`	`(10,425)`		`33,853`
	`TOTAL FUNDS`	`44,278`	`(10,425)`		`33,853`
	`Net movement in funds, included in the above are as follows:`
		`Incoming`	`Resources`		`Movement`
		`resources`	`expended`		`in funds`
		`£`		`£`	`£`
	`Unrestricted funds`
	`General fund`	`26,116`	`(36,541)`		`(10,425)`
	`TOTAL FUNDS`	`26,116`	`(36,541)`		`(10,425)`
	`Comparatives for movement in funds`
				`Net`
			`movement`		`At`
		`At 1.1.20`	`in funds`		`31.12.20`
		`£`		`£`	`£`
	`Unrestricted funds`
	`General fund`	`39,033`		`5,245`	`44,278`
	`TOTAL FUNDS`	`39,033`		`5,245`	`44,278`

continued...

Page 8

GREENHITHE COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2021

`10. MOVEMENT IN FUNDS - continued`

Comparative net movement in funds, included in the above are as follows:

	`Incoming`	`Resources`	`Movement`
	`resources`	`expended`	`in funds`
	`£`	`£`	`£`
`Unrestricted funds`
`General fund`	`23,523`	`(18,278)`	`5,245`
`TOTAL FUNDS`	`23,523`	`(18,278)`	`5,245`

A current year 12 months and prior year 12 months combined position is as follows:

		`Net`
		`movement`	`At`
	`At 1.1.20`	`in funds`	`31.12.21`
	`£`	`£`	`£`
`Unrestricted funds`
`General fund`	`39,033`	`(5,180)`	`33,853`
`TOTAL FUNDS`	`39,033`	`(5,180)`	`33,853`

Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,includedintheabove are
as follows:

	`Incoming`	`Resources`	`Movement`
	`resources`	`expended`	`in funds`
	`£`	`£`	`£`
`Unrestricted funds`
`General fund`	`49,639`	`(54,819)`	`(5,180)`
`TOTAL FUNDS`	`49,639`	`(54,819)`	`(5,180)`

`11. RELATED PARTY DISCLOSURES`

There were no related party transactions for the year ended 31 December 2021.

Page 9

GREENHITHE COMMUNITY ASSOCIATION

`DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021`

	`2021`	`2020`
	`£`	`£`
`INCOME AND ENDOWMENTS`
`Investment income`
`Deposit account interest`	`7`	`42`
`Charitable activities`
`Rental Income`	`21,059`	`13,481`
`Grants`	`5,050`	`10,000`
	`26,109`	`23,481`
`Total incoming resources`	`26,116`	`23,523`
`EXPENDITURE`
`Charitable activities`
`Rates and water`	`1,365`	`2,908`
`Insurance`	`862`	`971`
`Light and heat`	`2,016`	`1,782`
`Telephone`	`116`	`-`
`Advertising`	`77`	`-`
`Sundries`	`-`	`66`
`Cleaning`	`12,386`	`6,507`
`Refuse collection`	`1,683`	`1,457`
`Hygiene`	`-`	`393`
`Repairs and maintenance`	`12,583`	`859`
`Computer costs`	`2,060`	`-`
`Subscriptions`	`52`	`-`
`Depreciation of tangible fixed assets`	`2,375`	`2,375`
	`35,575`	`17,318`
`Support costs`
`Management`
`Postage and stationery`	`6`	`-`
`Other`
`Accountancy`	`960`	`960`
`Total resources expended`	`36,541`	`18,278`
`Net (expenditure)/income`	`(10,425)`	`5,245`

This page does not form part of the statutory financial statements

Page 10