**REGISTERED CHARITY NUMBER: 508251**
Report of the Trustees and Financial Statements for the Year Ended 31 December 2021 for
Redhall Community Association
J P Walters & Co Ltd Chartered Accountants 67 Duke Street Darlington Co. Durham DL3 7SD
Redhall Community Association
Contents of the Financial Statements for the Year Ended 31 December 2021
||Page|
|---|---|
|Report of the Trustees|1 to 3|
|Report of the Independent Examiner|4|
|Statement of Financial Activities|5|
|Balance Sheet|6|
|Notes to the Financial Statements|7 to 12|
|Detailed Statement of Financial Activities|13 to 14|
Redhall Community Association
## Report of the Trustees
for the Year Ended 31 December 2021
The trustees present their report with the financial statements of the charity for the year ended 31 December 2021. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities'.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
**Registered Charity number** 508251
## **Registered office**
Red Hall Community Centre Headingley Crescent Darlington Co. Durham DL1 2ST
## **Trustees**
Martin Landers Robert Carson Jean Roberts Lesley Stegner Sarah Small
## **Accountants**
J P Walters & Co Chartered Accountants 67 Duke Street Darlington Co. Durham DL3 7SD
## **Bankers**
Unity Trust Bank P O Box 7193 Planetary Road Willenhall WV1 9DG
1
Redhall Community Association
## Report of the Trustees
for the Year Ended 31 December 2021
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
Red Hall Community Association is an unincorporated registered Charity, governed by a Constitution dated 30th June 1978 (Amended 20th March 2016).
## **Recruitment and appointment of trustees**
The constitution states that Management Trustees shall be elected at the Annual General Meeting of the Charity and shall serve for twelve months. The Management Trustees shall consist of at least 4 officers and shall include: Chairperson, Vice-Chairperson, Secretary and a Treasurer.
## **OBJECTIVES AND ACTIVITIES Objectives and aims**
The charity's purposes as set out in the objects:
- To promote the benefit of the inhabitants of Red Hall and the Neighbourhood thereof (from now on in this document called the ‘area of benefit’) without distinction of sex, sexual orientation, race or of political, religious or other opinions, by associating together the said inhabitants and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation and other leisure time occupation with the objective of improving the conditions of life for the said inhabitants;
- To establish or secure the establishment of a Community Centre and to maintain and manage the same, whether alone or in co-operation with any local authority or other person or body in furtherance of these objectives.
## **ACHIEVEMENTS AND PERFORMANCE**
The main focus of the charities activities over the past year centred around securing the long-term sustainability of the Community Centre post pandemic.
The Charity’s policy of reinvesting surpluses into building improvements to attract new groups, services and activities continued. The sports hall floor was fully refurbished and new dance mirrors were installed on the walls. The gazebo was also refurbished but was later sadly damaged in winter storms.
The Charity would like to thank the local authority who donated £25,000 to the Charity as part of a Covid recovery fund, this enabled plans to put in place to support Red Hall Dancers, invest in new toilets and hold a community fun day in August 2022. Other investments in 2021 included purchasing new tables and a donation to help Fryers Park create a new football pitch.
Despite the pandemic, Centre usage continued to increase in 2021. Children Bouncy Castle Parties continue to be popular at weekends complimenting activities which are popular with older residents such as Bingo.
New activities included the formation of a new jazz Band and weekly Karate lessons. The Red Hall Dancers continues to be popular and recently celebrated its 20th anniversary – These activities, alongside NHS commissioned Covid support services and Darlington Early Years ensured that the charity continues to meet its charitable aims of providing space for social, education, and recreational activities.
Volunteers continue to play an important role maintaining the building and worthy of a special mention is Tom Cowan, a local resident and ex Trustee who continues to do a great job maintaining the Community Garden.
A continued slow but sustainable growth in centre usage can be attributed to a decision in 2014 to commission business support services; these services ensure all customer enquiries are handled by professional support staff, room booking diaries are managed and kept up-to-date, customers invoices are issued in a timely manner and quarterly financial reports are presented at Trustees meetings to monitor performance against business plan targets.
2
Redhall Community Association
## Report of the Trustees
for the Year Ended 31 December 2021
## **STATEMENT OF TRUSTEES RESPONSIBILITIES**
The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with the applicable law and the requirements of the Charities SORP 2015.
Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charity SORP;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities SORP 2015. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
............................................. Robert Carson - Chair
3
## Independent Examiner’s Report to the Trustees of Redhall Community Association
We report on the accounts of the charity for the year ended 31 December 2021 on pages five to fourteen.
## **Respective responsibilities of trustees and examiner**
As explained more fully in the Statement of Trustees Responsibilities set out on page three, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view.
The trustees consider that an audit is not required for this year under section 144of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is our responsibility to:
- examine the accounts under section 145 of the Charities Act;
- to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the Charities Act; and
- to state whether particular matters have come to our attention.
## **Basis of independent examiner’s report**
My examination was carried out in accordance with the general Directions given 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 you as 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 examiner's statement**
In connection with my examination, no matter has come to my attention:
(1) which gives me a reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 130 of the Charities Act;
- to prepare accounts which accord with the accounting records, comply with the accounting requirements of the Charities 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.
John Walters BSc FCA for and on behalf of J P Walters & Co Ltd Chartered Accountants 67 Duke Street Darlington Co. Durham DL3 7SD
Date: .............................................
4
## Redhall Community Association
Statement of Financial Activities for the Year Ended 31 December 2021
|Notes
**INCOMING RESOURCES**
**Incoming resources from generated funds**
Voluntary income
2
Activities for generating funds
3
**Incoming resources from charitable activities**4
General
**Total incoming resources**
**RESOURCES EXPENDED**
**Costs of generating funds**
Fundraising trading: cost of goods sold and other
costs
5
**Charitable activities**
6
General
Kitchen
Support costs
**Governance costs**
8
**Total resources expended**
**NET INCOMING RESOURCES BEFORE**
**TRANSFERS**
**Gross transfers between funds**
15
**Net (outgoing)/incoming resources**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**|Unrestricte
d funds
£
-
12,192
42,112
54,304
-
4,035
27,615
1,168
32,818
21,486
-
21,486
28,657
50,143|31.12.21
31.12.20
Restricted
funds
Total funds
Total funds
£
£
£
-
-
-
-
12,192
7,025
-
42,112
32,692
-
54,304
39,717
-
-
-
-
4,035
5,660
-
-
-
-
27,615
31,123
-
1,168
86
-
32,818
36,869
-
21,486
2,848
(-)
-
-
-
21,486
2,848
-
28,657
25,809
-
50,143
28,657|
|---|---|---|
5
## Redhall Community Association
## Balance Sheet
## At 31 December 2021
|Unrestricted
funds
Not
es
£
**FIXED ASSETS**
Tangible assets
12
7,663
**CURRENT ASSETS**
Debtors
13
-
Cash at bank and in hand
43,080
43,080
**CREDITORS**
Amounts falling due within one year
14
(600)
**NET CURRENT ASSETS**
42,480
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
50,143
**NET ASSETS**
50,143
**FUNDS**
15
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|31.12.21
31.12.20
Restricted
funds
Total funds
Total funds
£
£
£
-
7,663
-
-
-
-
28,657
43,080
28,657
-
43,080
-
-
(600)
(-)
28,657
42,480
28,657
-
50,143
-
28,657
44,110
28,657
50,143
28,657
-
-
50,143
28,657|
|---|---|
The financial statements were approved by the Board of Trustees on ............................................. and were signed on its behalf by:
............................................. Martin Landers -Trustee
............................................. Robert Carson -Trustee
The notes form part of these financial statements
6
Redhall Community Association
Notes to the Financial Statements for the Year Ended 31 December 2021
## **1. ACCOUNTING POLICIES**
## **Accounting convention**
The financial statements have been prepared under the historical cost convention and in accordance with the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
## **Incoming resources**
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
## **Resources expended**
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
|Land and buildings|-|2% on cost|
|---|---|---|
|Plant and machinery etc|-|33% on reducing balance and 25% on reducing balance|
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. 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. VOLUNTARY INCOME**
||31.12.21|31.12.20|
|---|---|---|
||£|£|
|Gifts|-|-|
|Donations|-|-|
||-|-|
## **3. ACTIVITIES FOR GENERATING FUNDS**
|Room hire
Feed in tariffs
Miscellaneous|31.12.21
£
11,304
888
-
12,192|31.12.20
£
6,345
680
-
7,025|
|---|---|---|
7
Redhall Community Association
Notes to the Financial Statements - continued for the Year Ended 31 December 2021
## **4. INCOMING RESOURCES FROM CHARITABLE ACTIVITIES**
|**Activity**
Grants
General
Miscellaneous
General
Grants received, included in the above, are as follows:
Job Retention Scheme Grants
County Durham Foundation
Lotto Grant
Teesside University
Darlington Borough Council|31.12.21
£
42,112
-
42,112
31.12.21
£
777
-
-
-
41,335
42,112|31.12.20
£
32,692
-
32,692
31.12.20
£
-
5,000
10,000
3,150
14,542
32,692|
|---|---|---|
## **5. FUNDRAISING TRADING: COST OF GOODS SOLD AND OTHER COSTS**
|31.12.21
£
Purchases
-
**6.**
**CHARITABLE ACTIVITIES COSTS**
Direct costs
Support costs
(See note 7)
£
£
General
4,035
27,615
Miscellaneous
-
-
4,035
27,615|31.12.20
£
-
Totals
£
31,650
-
31,650|
|---|---|
|||
8
Redhall Community Association
Notes to the Financial Statements - continued for the Year Ended 31 December 2017
## **7. SUPPORT COSTS**
||Management|
|---|---|
||£|
|General|27,615|
||27,615|
## **8. GOVERNANCE COSTS**
||31.12.21|31.12.21|31.12.20|
|---|---|---|---|
||£||£|
|Trustees expenses||568|-|
|Trustees meeting costs||-|-|
|Legal and professional||-|-|
|Volunteer/ board expenses||-|86|
|Accountancy costs||600|-|
||1,168||-|
## **9. NET INCOMING/(OUTGOING) RESOURCES**
Net resources are stated after charging/(crediting):
|Auditors' remuneration
Depreciation - owned assets|31.12.21
£
-
-|31.12.20
£
-
-|
|---|---|---|
## **10. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 December 2021 nor for the year ended 31 December 2020.
## **Trustees' expenses**
Trustees' expenses of £Nil were paid during the year (2020: £Nil).
9
Redhall Community Association
Notes to the Financial Statements - continued for the Year Ended 31 December 2021
## **11. STAFF COSTS**
|31.12.21
£
Wages and salaries
972
Social security costs
-
Pension contribution
-
972
The average monthly number of employees during the year was as follows:
31.12.21
Full time
-
Part time
1
1
No employees received emoluments in excess of £60,000.
**TANGIBLE FIXED ASSETS**
Leasehold
improvements
Furniture and
equipment
£
£
**COST**
At 1 January 2021
-
-
Additions
-
7,663
At 31 December 2021
-
7,663
**DEPRECIATION**
At 1 January 2021
-
-
Charge for year
-
-
At 31 December 2021
-
-
**NET BOOK VALUE**
At 31 December 2021
-
7,663
At 31 December 2020
-
-||31.12.20
£
-
-
-
-
31.12.20
-
-
-
Totals
£
-
7,663
7,663
-
-
-
7,663
-|
|---|---|---|
||||
||||
||||
||||
||||
## **12. TANGIBLE FIXED ASSETS**
10
Redhall Community Association
Notes to the Financial Statements - continued for the Year Ended 31 December 2021
## **13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|||31.12.21|31.12.20|
|---|---|---|---|
|||£|£|
||Trade debtors|-|-|
||Other debtors|-|-|
|||-|-|
|**14.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||
|||31.12.21|31.12.20|
|||£|£|
||Trade creditors|-|-|
||Taxation and social security|-|-|
||Other creditors|600|-|
|||600|-|
11
Redhall Community Association
Notes to the Financial Statements - continued for the Year Ended 31 December 2021
## **15. MOVEMENT IN FUNDS**
|**Unrestricted funds**
General fund
Miscellaneous
**Restricted funds**
Projects
Kitchen
**TOTAL FUNDS**
Net movement in funds, included in the above are
**Unrestricted funds**
General fund
Miscellaneous
**Restricted funds**
Projects
**TOTAL FUNDS**|At 1.1.21
Net movement
in funds
Transfers
between funds
At 31.12.21
£
£
£
£
28,657
21,486
-
50,143
-
-
-
-
28,657
21,486
-
50,143
-
-
-
-
-
-
-
-
-
-
-
-
28,657
21,486
-
44,110
as follows:
Incoming
resources
Resources
expended
Movement in
funds
£
£
£
54,304
32,818
21,486
-
-
-
54,304
32,818
21,486
-
-
-
-
-
-
54,304
32,818
21,486|
|---|---|
12
## Redhall Community Association Trust
|Detailed Statement of Financial Activities|||
|---|---|---|
|for the Year Ended 31 December 2021|||
||Year Ended|Year Ended|
||31.12.21|31.12.20|
||£|£|
|**INCOMING RESOURCES**|||
|**Voluntary income**|||
|Gifts|-|-|
|Donations|-|-|
||-|-|
|**Activities for generating funds**|||
|Room hire|11,304|6,345|
|Feed in tariffs|888|680|
|Miscellaneous|-|-|
||12,192|7,025|
|**Incoming resources from charitable activities**|||
|Grants|42,112|32,692|
|Bank interest|-|-|
|Miscellaneous|-|-|
||42,112|32,692|
|**Total incoming resources**|54,304|39,717|
|**RESOURCES EXPENDED**|||
|**Fundraising trading: cost of goods sold and other costs**|||
|Cost of trips and fund raising|-|-|
|**Charitable activities**|||
|Wages|972|-|
|Advertising and marketing|200|660|
|Donations|2,863|5,000|
|Repairs and renewals|-|-|
|Tables and chairs|-|-|
|Nursery meals|-|-|
||-------------|------------|
|Carried forward|4,035|5,660|
This page does not form part of the statutory financial statements
13
## Redhall Community Association
Detailed Statement of Financial Activities for the Year Ended 31 December 2021
||Year Ended|Year Ended|
|---|---|---|
||31.12.21|31.12.20|
||£|£|
|**Charitable activities**|||
|Brought forward|4,035|5,660|
|**Governance costs**|||
|Trustees expenses|568|-|
|Trustees meeting costs|-|-|
|Legal and professional fees|-|-|
|Volunteer/board expenses|-|86|
|Accountancy costs|600|-|
||1,168|86|
|**Support costs**|||
|**Management**|||
|Room hire|-|-|
|Rates, water and refuse|-|-|
|Insurance|633|299|
|Light and heat|3,088|3,596|
|Telephone and internet|1,265|1,021|
|Postage and stationery|223|150|
|Motor and travelling|-|-|
|Sundries|98|23|
|Centre refurbishment costs|-|-|
|Licences and subscriptions|126|120|
|Cleaning|6,015|4,989|
|Consumables|-|-|
|Business support service|4,500|3,500|
|Repairs and maintenance|9,972|15,870|
|Maintenance contract|1,695|1,555|
|Depreciation of leasehold improvements|-|-|
|Depreciation of furniture and equipment|-|-|
||27,615|31,123|
|**Total resources expended**|32,818|36,869|
|**Net income**|21,486|2,848|
This page does not form part of the statutory financial statements
14