IESWOR TH CONNUNITY ASS CIATI STATEMEIIT OF ACCOUNTS FOR THE YEAR ENDED 31stDECE118ER 2021
POLESWORTH COMMUNITY ASSOCIATION
The Trustees are: Mr D. Blewitt (Chairperson), Ms J. Linarts, Mr R.Norris, Ms T.Martin and Mrs J Nestor.
The Charity is governed by its Constitution dated 14[th] March 2006.
The Management Committee of the 200 Club is:
Mr D. Blewitt, Mrs E. Blewitt, Ms T. Martin, Mrs J. Nestor, Mr R. Norris, Mr D.Welding, Mrs L.Welding, Ms Faye Whapples, Mr Andy Leonard and Ms Siska van Alfen.
Registered Office:
Registered Charity Number:
4 Goodere Avenue Polesworth Tamworth Staffordshire B78 1JR 505779
Bankers:
Barclays Bank 24 Middle Entry Tamworth Staffordshire B79 7NJ
Accountant:
Nigel Lane CPFA 51 Station Road Polesworth Tamworth Staffordshire B78 1BG
POLESWORTH COMMUNITY ASSOCIATION
CONTENTS
Page
Independent Examiner’s Report
1
Statement of Financial Activities for the year ended 31[st] December 2021 2
Balance Sheet at 31[st] December 2021
3
Notes to the Accounts
4
200 Club Statement of Financial Activities for the year ended 31[st] December 2021 5
200 Club Balance Sheet at 31[st] December 2021
6
Notes to the Accounts
7
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF POLESWORTH COMMUNITY ASSOCIATION
I report on the accounts of the Charity for the year ended 31[st] December 2021, which are set out on pages 2 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 Section144 (1 and 2) of the Charities Act 2011 and that an independent examination is needed.
It is my responsibility to:-
-
examine the accounts (under section 145 (1)(a) of the 2011 Act);
-
follow the procedures laid down in the General Directions given by the Charity Commissioners (under Section 145(5) of the 2011), and
-
state whether particular matters have come to my attention.
Basis of Independent Examiner’s Report
My examination was carried out in accordance with the 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 you, 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 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 Examiner’s Statement
In connection with my examination, no matter has come to my attention –
(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 to 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.
10th March 2022 NIGEL LANE C.P.F.A.
51 Station Road
Polesworth
B78 1BG
C.P.F.A. – Chartered Institute of Public Finance and Accountancy
Independent Examiners Report on the Polesworth Community Association and 200 Club
1. Introduction:
This examination was undertaken to provide assurance that the appropriate systems of control are in place to ensure the proper management of the PCA and 200 Club. The report is based on information and documentation supplied by the PCA and 200 Club.
2. Procedures:
The procedure applied has been to work through the documents and bank statements provided to check the details for accuracy.
3. Conclusions:
The arrangements in place are generally sound and provide a high degree of assurance that the appropriate systems of control are satisfactory. The only issue noted is that there is one un-cashed prize cheque from 2020 and three un-cashed prize cheques from 2019. A decision needs to be taken by the 200 club committee as to whether the individuals need to be contacted and replacement cheques issued or simply cancelled and the funds returned into the accounts in 2022. It may be worth the committee taking a decision for future prize payout cheques to set a time limit for the cheques to be cashed (e.g. 6 months) and if not the prize winnings to be forfeited and returned to the, 200 club accounts to fund other works and activities.
In the current year there were 13 prize cheques un-cashed, although only four were older than 6 months.
This would remove to growing numbers of un-cashed cheques at the end of each year.
4. Recommendations:
The only recommendations are:-
-
that the procedures regarding prize cheques not cashed for previous year’s winners be dealt with as detailed above in section 3, and
-
that procedures are put in place to deal with future prize winners cheques as detailed above in section 3.
NOTES
POLESWORTH COMMUNITY ASSOCIATION STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31st DECEMBER 2021
| INCOME Bookings Hire of Football pitch Polesworth Group Homes Lease of Annex North Warwickshire Borough Council - Community Fund Grant North Warwickshire Borough Council - Business grant Warwickshire County Council - Grant for Meals on Wheels Warwickshire County Council - CCGF (towards Goal nets) Warwickshire County Council - CCGF Contribution for Polesworth G Homes for Refuse costs Total Income EXPENDITURE Annex Share of Overheads - Water Rates 30% Insurance 30% Community Centre Administration Caretaker Heat and Light Cleaning materials Water Rates Licences and Insurance Repair and Renewals Trade Refuse Telephone Other Expenditure Printing , stationery and advertising Printer cartridges for Laser printer Refund of Income Secretary and Treasurer's honorarium Grass cutting Community Field OAP Xmas Takeaway, Drinks and Gifts Use of WCC Grant for Meals on Wheels Engraving 2 Sets of Goal posts & Nets Other Website Professional Charges Depreciation Total Expenditure Net (Income) for the year Funds balance brought forward Funds balance carried forward |
General Purpose £ 16,052 500 8,700 - 17,669 - - 1,500 309 |
Restricted Fund £ - - - - - - - - - |
Restricted Fund £ - - - - - - - - - |
Total Funds £ 16,052 500 8,700 - 17,669 - - 1,500 309 |
2020 £ 11,003 375 8,700 1,000 10,000 1,800 800 500 303 |
|
|---|---|---|---|---|---|---|
| 44,731 | - | 44,731 | 34,481 | |||
| 889 1,133 |
- - |
889 1,133 |
462 861 |
|||
| 2,022 | - | 2,022 | 1,323 | |||
| 9,600 3,815 2,557 2,073 3,112 4,775 928 329 |
- - - - - - - - |
9,600 3,815 2,557 2,073 3,112 4,775 928 329 |
7,800 4,314 2,118 1,078 2,746 2,145 910 552 |
|||
| 27,189 | - | 27,189 | 21,664 | |||
| 12 - 153 1,460 1,345 62 - 64 - - 66 200 1,537 |
- - - - - - - - - - - - - |
12 - 153 1,460 1,345 62 - 64 - - 66 200 1,537 |
21 372 - 1,500 1,345 817 400 - 3,537 - - 200 2,237 |
|||
| 4,899 | - | 4,899 | 10,429 | |||
| 34,109 | - | 34,109 | 33,415 | |||
| **(10,621) ** | - | **(10,621) ** | (1,067) | |||
| (38,994) | (1,609) | (40,603) | (39,536) | |||
| (49,615) | (1,609) | (51,224) | (40,603) |
POLESWORTH COMMUNITY ASSOCIATION BALANCE SHEET AT 31st DECEMBER 2021
| Note FIXED ASSETS CURRENT ASSETS Debtors Cash at Bank - Investment Account - Current Account CURRENT LIABILITIES Prepayments Creditors NET CURRENT ASSETS Represented by GENERAL PURPPOSE FUND RESTRICTED FUND Approved on behalf of the Trustees on 17th March 2022 Mr D. Blewitt Ms J. Linarts Mr R. Norris Ms T Martin Mrs J Nestor |
2021 £ 38 9,697 11,326 |
2021 2020 £ £ 30,930 816 3,432 6,270 10,518 2,183 200 20,294 51,224 49,615 1,609 51,224 - Chairperson - Trustee - Trustee - Trustee - Trustee |
2020 £ 816 3,432 6,270 |
2020 £ 32,467 8,136 |
||||
|---|---|---|---|---|---|---|---|---|
| 21,061 568 200 |
10,518 2,183 200 |
|||||||
| 40,603 | ||||||||
| 38,994 1,609 |
||||||||
| 40,603 | ||||||||
POLESWORTH COMMUNITY ASSOCIATION BALANCE SHEET AT 31st DECEMBER 2021 NOTES TO THE ACCOUNTS
| Note 1 2 3 |
FIXED ASSETS Hall and Premises - Bridge Street Polesworth At cost to the association, erected on ground leased from Polesworth Parish Council Football Field - Middle Far Paddock, Station Road Polesworth At cost (purchased on 28 May 1956 from Mr William Henry Riley) Football Trophies At professional valuation: Polesworth Nursing Cup Polesworth Invitation Cup Fixtures, Fittings and Equipment Deduct Depriciation charge for the year (start 2011) Deduct Depreciation charge for the year (start 2018) EMPLOYEES REMUNERATION Total wages for caretaking TRUSTEES REMUNURATION AND EXPENSES A total of Nil was reimbursed to Trustees in the year. New Kitchen cost as at 21.12.2010 (depeiciate over 10 Years at cost £7,000) New Toilet Facilities cost as at December 2017 (depreciate over 10 Years at cost £15,366.94) (part cost only) |
2021 £ 3,000 200 |
2021 £ 18,110 400 3,200 - 9,220 30,930 |
2020 £ 3,000 200 |
|||
|---|---|---|---|---|---|---|---|
| - - |
700 700 |
||||||
| 10,757 1,537 |
12,294 1,537 |
||||||
| 9,600 | 7,800 | ||||||
No Trustee has received or is due to receive any remunuration for the year directly or indirectly from the Charity's fu
2020 £
18,110
400
3,200
10,757
32,467
nds.
POLESWORTH COMMUNITY ASSOCIATION
200 CLUB STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31st DECEMBER 2021
| INCOME Lottery Cash Standing Orders Other Activities Total Income EXPENDITURE Lottery Prize winnings Lottery Licence Other Activities Poppy Appeal Stationary, Stamps & Parking Kitchen refurbishment General Electrical works at Memorial Hall Tables - Bar materials for Memorial Hall Cupboard at Memorial Hall Plastering at Memorial Hall Plumbing Construction of Bar etc Paint for foyer at Memorial Hall Decoration at memorial hall Banners/signs for Memorial Hall Bags of Gravel Storage Boxes Kids Christmas party 2021 Senior Citizens Christmas Dinner 2021 Senior Citizens Christmas Gifts 2020 Bank Charges Depreciation Net Expenditure (Income) for the year Funds balance brought forward Funds balance carried forward |
Total 2021 £ 1,360 8,730 |
Total 2020 £ 1,365 8,855 |
|
|---|---|---|---|
| 10,090 |
10,220 | ||
| 5,200 20 34 537 9,264 3,210 890 698 1,450 970 1,768 48 578 86 - - 368 1,343 - 10 1,350 |
5,200 - 17 16 - - - - 29 55 - - 272 - 1,350 |
||
| 27,825 |
6,939 | ||
| 17,735 |
(3,281) | ||
| (26,122) |
(22,842) | ||
| (8,388) |
(26,122) |
POLESWORTH COMMUNITY ASSOCIATION
200 CLUB BALANCE SHEET AS AT 31st DECEMBER 2021
| FIXED ASSETS CURRENT ASSETS Cash in Hand Cash at Bank - Current Account CURRENT LIABILITIES Creditors Prepayments NET CURRENT ASSETS Represented by GENERAL FUND |
2021 £ 104 435 |
2021 £ 8,103 285 |
2020 £ 160 16,765 |
2020 £ 9,453 16,925 |
|||
|---|---|---|---|---|---|---|---|
| 539 - 254 |
16,925 - 256 |
||||||
| 16,669 | |||||||
| 8,388 | 26,122 | ||||||
| 8,388 | 26,122 | ||||||
| 8,388 | 26,122 |
Approved on behalf of the Trustees on 17th March 2022
| Mr D. Blewitt | - Chairperson |
|---|---|
| Ms J. Linarts | - Trustee |
| Mr R. Norris | - Trustee |
| Ms T Martin | - Trustee |
| Mrs J Nestor | - Trustee |
6
POLESWORTH COMMUNITY ASSOCIATION 200 CLUB BALANCE SHEET AS AT 31st DECEMBER 2021 NOTES TO THE ACCOUNTS
| Note | 2021 | 2021 | ||
|---|---|---|---|---|
| £ | £ | |||
| 1 | FIXED ASSETS | |||
| Goal Posts | At Cost (£1,703.75) |
- | ||
| Depriciation charge for the year (10% of | ||||
| Deduct | initial cost) |
- | - | |
| New Toilet Facilities cost as at December 2017 (depreciate over | ||||
10 Years at cost £13,504.71) (part cost only) |
9,453 | |||
| Deduct | Depriciation charge for the year (start 2018) |
1,350 | 8,103 | |
| 8,103 |
----- Start of picture text -----
2020 2020
£ £
-
- -
10,804
1,350 9,453
9,453
----- End of picture text -----
IESWOR TH CONNUNITY ASS CIATI STATEMEIIT OF ACCOUNTS FOR THE YEAR ENDED 31stDECE118ER 2021
POLESWORTH COMMUNITY ASSOCIATION
The Trustees are: Mr D. Blewitt (Chairperson), Ms J. Linarts, Mr R.Norris, Ms T.Martin and Mrs J Nestor.
The Charity is governed by its Constitution dated 14[th] March 2006.
The Management Committee of the 200 Club is:
Mr D. Blewitt, Mrs E. Blewitt, Ms T. Martin, Mrs J. Nestor, Mr R. Norris, Mr D.Welding, Mrs L.Welding, Ms Faye Whapples, Mr Andy Leonard and Ms Siska van Alfen.
Registered Office:
Registered Charity Number:
4 Goodere Avenue Polesworth Tamworth Staffordshire B78 1JR 505779
Bankers:
Barclays Bank 24 Middle Entry Tamworth Staffordshire B79 7NJ
Accountant:
Nigel Lane CPFA 51 Station Road Polesworth Tamworth Staffordshire B78 1BG
POLESWORTH COMMUNITY ASSOCIATION
CONTENTS
Page
Independent Examiner’s Report
1
Statement of Financial Activities for the year ended 31[st] December 2021 2
Balance Sheet at 31[st] December 2021
3
Notes to the Accounts
4
200 Club Statement of Financial Activities for the year ended 31[st] December 2021 5
200 Club Balance Sheet at 31[st] December 2021
6
Notes to the Accounts
7
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF POLESWORTH COMMUNITY ASSOCIATION
I report on the accounts of the Charity for the year ended 31[st] December 2021, which are set out on pages 2 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 Section144 (1 and 2) of the Charities Act 2011 and that an independent examination is needed.
It is my responsibility to:-
-
examine the accounts (under section 145 (1)(a) of the 2011 Act);
-
follow the procedures laid down in the General Directions given by the Charity Commissioners (under Section 145(5) of the 2011), and
-
state whether particular matters have come to my attention.
Basis of Independent Examiner’s Report
My examination was carried out in accordance with the 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 you, 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 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 Examiner’s Statement
In connection with my examination, no matter has come to my attention –
(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 to 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.
10th March 2022 NIGEL LANE C.P.F.A.
51 Station Road
Polesworth
B78 1BG
C.P.F.A. – Chartered Institute of Public Finance and Accountancy
Independent Examiners Report on the Polesworth Community Association and 200 Club
1. Introduction:
This examination was undertaken to provide assurance that the appropriate systems of control are in place to ensure the proper management of the PCA and 200 Club. The report is based on information and documentation supplied by the PCA and 200 Club.
2. Procedures:
The procedure applied has been to work through the documents and bank statements provided to check the details for accuracy.
3. Conclusions:
The arrangements in place are generally sound and provide a high degree of assurance that the appropriate systems of control are satisfactory. The only issue noted is that there is one un-cashed prize cheque from 2020 and three un-cashed prize cheques from 2019. A decision needs to be taken by the 200 club committee as to whether the individuals need to be contacted and replacement cheques issued or simply cancelled and the funds returned into the accounts in 2022. It may be worth the committee taking a decision for future prize payout cheques to set a time limit for the cheques to be cashed (e.g. 6 months) and if not the prize winnings to be forfeited and returned to the, 200 club accounts to fund other works and activities.
In the current year there were 13 prize cheques un-cashed, although only four were older than 6 months.
This would remove to growing numbers of un-cashed cheques at the end of each year.
4. Recommendations:
The only recommendations are:-
-
that the procedures regarding prize cheques not cashed for previous year’s winners be dealt with as detailed above in section 3, and
-
that procedures are put in place to deal with future prize winners cheques as detailed above in section 3.
NOTES