Unaudited Financial Statements for the Year Ended 31 May 2022 for . Cinnamon Brow Community Association Cinnamon Brow Community Association Contents of the Financial Statements for the Year Ended 31 May 2022 ||Page| |---|---| |General Information|1| |Examiners Report|2| |Profit and Loss Account|3| |Balance Sheet|4| |Notes to the Financial Statements|5| |Profit and Loss Account Farm Club|6| |Balance Sheet Farm Club|8| Cinnamon Brow Community Association General Information for the Year Ended 31 May 2022 |CHAIRPERSON**:**
|P Holford| |---|---| |VICE CHAIRPERSON**:**|| |SECRETARY**:**
|L Massey| |OTHER COMMITTEE MEMBERS:|J Brogan| ||J Holford| ||B Collins| ||A Burton| ||E Collins| ||S Sanders| |**ADDRESS:**|2 Perth Close| ||Cinnamon Brow| ||Warrington| ||WA2 0SF| |**ACCOUNTANTS:**|Anthony Gray & Co| ||Chartered Accountants| ||Smithy Cottage| ||28 Church Lane| ||Culcheth| ||Warrington| ||Cheshire| ||WA3 5DJ| 1 Financial Statements for the Year Ended 31 May 2022 ## Independent Examiners Report to the Trustees of ## Cinnamon Brow Community Association We report on the accounts of the Trust for the period from 1 June 2021 to 31 May 2022 which are set out on pages 3 to 5. ## Respective Responsibilities of Trustees and Examiner As the Charity’s trustees you are responsible for the preparation of the accounts: you consider that the audit requirement of Section 43(2) of the Charities Act 1993 (the Act) does not apply. It is our responsibility to state, on the basis of the procedures specified in the General Directions given by the Charity Commissioners under Section 43(7)(b) of the Act, whether particular matters have come to our attention ## Basis of Independent Examiners Report Our 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 as trustees concerning such matters. The procedures undertaken do not provide all of the evidence that would be required in an audit, and consequently we do not express an audit opinion on the view given by the accounts. ## Independent Examiners Statement In connection with our examination, no matter has come to our attention; 1. Which gives us reasonable cause to believe that in any material respect the requirements - To keep accounting records in accordance with Section 41 of the Act; and - to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act have not been met; or 2. In which in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached Anthony Gray & Co Chartered Accountants Smithy Cottage 28 Church Lane Culcheth Warrington Cheshire WA3 5DJ Date 28 July 2022 2 Cinnamon Brow Community Association ## Profit and Loss Account ## for the Year Ended 31 May 2022 |**Income**
Grants and donations Other
WBC
Awards for All
Memberships
Club surplus
**Expenditure**
Hire of plant and machinery
Rates and water
Light and heat
Repairs to property
Telephone & Alarm
Licences and insurance
Household and cleaning
Sundry expenses
**Depreciation**
Freehold property
Fixtures and fittings
**NET PROFIT**|309
2,496
9,950|31.5.22
£
12,755
1,647
121,717
4,454
12,913
10,393
39,860
5,612
2,875
3,179
750
4,257
2,179|£
136,119
80,036
56,083
6,436
49,647|31.5.21
£
1,582
1,953
76,181
4,388
9,285
10,408
15,247
5,576
3,289
3,470
590
4,385
2,104||£
79,716
52,253| |---|---|---|---|---|---|---| |||||||27,463
6,489| |||||||20,974| 3 Cinnamon Brow Community Association ## Balance Sheet ## 31 May 2022 |31.5.22
Notes
£
£
**FIXED ASSETS**
Tangible assets
1
431,175
**CURRENT ASSETS**
Club assets
40,686
TSB 5968
102,501
Cash in hand
295
143,409
**NET ASSETS**
574,657
**FINANCED BY**
**FUNDS**
Capital account
2
563,303
Current account
2
11,354
574,657
**Statement**
These accounts have been presented to the trustees and agreed in general meeting
Signed
Name
Peter Holford
Date
28 July 2022
On behalf of trustees|31.5.21
£
29,361
60,147
295|£
435,207
89,803
525,010
563,303
(38,293)
525,010| |---|---|---| 4 Cinnamon Brow Community Association Notes to the Financial Statements for the Year Ended 31 May 2022 ## 1. **TANGIBLE FIXED ASSETS** |**COST**
At 1 June 2021
Additions
At 31 May 2022
**DEPRECIATION**
At 1 June 2021
Charge for year
At 31 May 2022
**NET BOOK VALUE**
At 31 May 2022
At 31 May 2021
2.
2**CAPITAL ACCOUNT AND CURRENT ACCOUNT**
31.5.22
£
**Capital account**
**Current account**
Brought forward
(38,293)
Add
Net profit
49,647|Freehold
property
£
528,475
-
528,475
99,580
4,256
103,836
424,639
428,895
£
563,303
11,354
574,657||Fixtures
and
fittings
£
50,520
2,403
52,923
44,208
2,179
46,387
6,536
6,312
31.5.21
£
(59,267)
20,974|Totals
£
578,995
2,403
581,398
143,788
6,435
150,223
431,175
435,207
£
563,303
(38,293)
525,010| |---|---|---|---|---| |||||| |||||| |||||| |||||| |||||| |||||| 5 Cinnamon Brow Community Association The Farm Club ## Trading and Profit and Loss Account for the Year Ended 31 May 2022 |**Income**
Takings
Gaming machines
**Cost of sales**
Opening stock
Purchases
Machine Expenses
Prizes
Closing stock
**GROSS PROFIT**
**Other income**
Room hire
Other income
Covid 19 Support
Deposit account interest
**Expenditure**
Wages
Other wages
Social security
Other employee costs
Employment allowance
Post and stationery
Advertising
Office running expenses
Sundry expenses
Accountancy & book keeping
Stocktaker
Donations
Pensions
Entertainment
**Finance costs**
Bank charges
Credit Card Machine
Carried forward|31.5.22
£
362,035
81,711
1,600
189,820
41,223
1,696
234,339
(2,250)
12,230
30
4,791
37
76,791
-
1,790
2,420
(1,790)
21
78
1,831
1,435
2,836
490
1,333
505
16,215
2,259
739|£
443,746
232,089
211,657
17,088
228,745
103,955
124,790
2,998
121,792|31.5.21
£
134,354
21,876
1,500
64,449
11,341
-
77,290
(1,600)
3,344
337
51,024
69
52,516
58
1,332
1,532
(1,332)
-
62
-
732
2,596
138
-
406
-
993
-|£
156,230
75,690| |---|---|---|---|---| |||||80,540
54,774| |||||135,314
58,040| |||||77,274
993| |||||76,281| The Farm Club ## Trading and Profit and Loss Account for the Year Ended 31 May 2021 |31.5.22
£
Brought forward
**Depreciation**
Computer equipment
**NET PROFIT**|31.5.21
£
£
121,792
75
121,717|31.5.21
£
£
121,792
75
121,717|£
76,281
100| |---|---|---|---| ||||76,181| 7 ## The Farm Club ## Balance Sheet 31 May 2022 |Notes
**FIXED ASSETS**
Tangible assets
1
**CURRENT ASSETS**
Stocks
TSB 3560
Bank account no. 5
Bank account no. 8
Cash in hand
**CURRENT LIABILITIES**
VAT
Machine games duty
Trade creditors
Employee bond
Social security and other taxes
Other creditors
Accrued expenses
**NET LIABILITIES**
**FINANCED BY**|31.5.22
£
2,250
26,868
12,882
2,080
5,271
49,351
1,252
1,375
4,500
1,200
558
40,687
4
49,576|£
225
(225)
-|31.5.21
£
1,600
14,801
12,749
2,216
6,994
38,360
4,332
-
-
1,200
1,251
29,362
2,515
38,660|£
300
(300)
-| |---|---|---|---|---| 8