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2020-12-31-accounts

REGISTERED COMPANY NUMBER: 01527982 (England and Wales) REGISTERED CHARITY NUMBER: 510908

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2020

FOR

MEETING POINT TRUST LIMITED

D E Ball & Co Limited Chartered Accountants 15 Bridge Road Wellington Telford Shropshire TF1 1EB

MEETING POINT TRUST LIMITED

CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31st December 2020

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6 to 7
Notes to the Financial Statements 8 to 15
Detailed Statement of Financial Activities 16 to 17

MEETING POINT TRUST LIMITED

REPORT OF THE TRUSTEES for the Year Ended 31st December 2020

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st December 2020. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Significant activities

The principal activity of the company in the year under review was that of promoting any charitable purpose or purposes for the benefit of the inhabitants of Telford and the surrounding districts of the County of Shropshire.

Public benefit

The main activity is undertaken to further our charitable objective for the public benefit.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

Having made significant improvements to the performance of the charity in 2019, the financial plan for 2020 was to return a surplus that could then start to be re-invested in the asset that is Meeting Point House.

During the first two months of trading the income generated from Meeting Room hire was 4% higher than that of 2019 and at the end of February 2020 the trust had generated a surplus of £3,185.

By 24th March 2020 due to the national lockdown because of Covid-19, all services delivered at Meeting Point House were suspended, 12 members of the team were Furloughed, and Licensees were given restricted access to offices. The result of which meant a dramatic reduction in income, whilst still having to cover fixed costs. This way of operating continued until July 2020, when some of the restrictions were lifted.

With a second national lockdown in November 2020, in summary from March - December 2020, the services on offer by the trust restricted in some way.

Meeting Point Trust was still making a valuable contribution to the community during this period of uncertainty as follows:

Page 1

MEETING POINT TRUST LIMITED

REPORT OF THE TRUSTEES for the Year Ended 31st December 2020

In addition to the above, several developmental activities took place to improve the on-going performance of the charity:,

On 11th November 2020, the first-floor extension of Meeting Point House, was legally acquired from Telford and Wrekin Council. Work has now commenced in fitting out this space. This work is being undertaken by the Lichfield Diocese who have taken on a long-term rental of the space. The space once completed will be the home of the Telford Minster.

At the close of 2020 the net income of the Charity prior to gains and losses was £2,285. In addition to the work and activity as detailed above this was achieved by financial support received in grant income. A total of £24,835 was made up of grants awarded by the local authority. Additional Covid Recovery Grant applications were made to the National Lottery and Julia and Hans Rausing Trust who awarded the Charity £25,225 and £8,755 respectively for 2020. A further £65,000 was provided by the Job Retention Scheme, contributing the salary costs of those who were Furloughed.

During the year monies were also expended on remedial repairs to the roof and the replacement of the intruder alarm.

Whilst the year has proved to be an extremely challenging one, there are many opportunities for further development of the charity going forward. The overriding focus of the Meeting Point Trust will be to continue to focus upon improving financial sustainability, whilst continuing to develop the services and activities that we offer to our local community. This will be achieved through continued partnership development and a focus on realising the opportunities that exist for us.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

01527982 (England and Wales)

Registered Charity number

510908

Registered office

Meeting Point House Southwater Square Town Centre Telford Shropshire TF3 4HS

Page 2

MEETING POINT TRUST LIMITED

REPORT OF THE TRUSTEES for the Year Ended 31st December 2020

Trustees

Rev D F Lavender - Retired Rev A P L Smith - Clergyman (C of E) (resigned 30.9.20) Rev P G F Lawley - Retired D G Wright Cllr K Sahota - Councillor D Carey - Company Secretary (resigned 30.9.20) Ms R Evans Ms S Ropat - Junior Accountant (resigned 31.1.20) Rev K Osmund-Smith - Minister of Religion Cllr V Holt - Councillor Cllr A Jhawar (appointed 31.1.20) D Rolfe (appointed 1.3.21) Reverend A Walden (appointed 1.3.21)

Independent Examiner

D E Ball & Co Limited Chartered Accountants 15 Bridge Road Wellington Telford Shropshire TF1 1EB

Bankers Barclays Bank plc 23 Church Street Wellington Telford Shropshire

Solicitors

FBC Manby Bowdler Routh House Hall Court Hall Park Way Telford Shropshire TF3 4NJ

Approved by order of the board of trustees on 27th July 2021 and signed on its behalf by:

Rev P G F Lawley - Trustee

Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MEETING POINT TRUST LIMITED

Independent examiner's report to the trustees of Meeting Point Trust Limited ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st December 2020.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

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

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Russell M Ball ICAEW D E Ball & Co Limited Chartered Accountants 15 Bridge Road Wellington Telford Shropshire TF1 1EB

27th July 2021

Page 4

MEETING POINT TRUST LIMITED

STATEMENT OF FINANCIAL ACTIVITIES

for the Year Ended 31st December 2020

Notes
INCOME AND ENDOWMENTS FROM
Other trading activities
2
Investment income
3
Other income
Total
EXPENDITURE ON
Charitable activities
Promoting charitable purposes in the Telford area
Net gains on investments
NET INCOME
Transfers between funds
15
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
Unrestricted
funds
£
139,961
1,403
83,835
225,199
222,914
246,966
249,251
527,100
776,351
582,010
1,358,361
Restricted
fund
£
-
-
-
-
-
-
-
(527,100)
(527,100)
527,100
-
31.12.20
Total
funds
£
139,961
1,403
83,835
225,199
222,914
246,966
249,251
-
249,251
1,109,110
1,358,361
31.12.19
Total
funds
£
357,515
1,782
-
359,297
361,088
7,719
5,928
-
5,928
1,103,182
1,109,110

The notes form part of these financial statements

Page 5

MEETING POINT TRUST LIMITED

BALANCE SHEET

31st December 2020

Notes
FIXED ASSETS
Tangible assets
8
Investments
Investments
9
Investment property
10
CURRENT ASSETS
Stocks
11
Debtors
12
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
13
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
15
Unrestricted funds
Restricted funds
TOTAL FUNDS
Unrestricted
funds
£
12,611
65,330
1,247,063
1,325,004
1,000
19,097
110,693
130,790
(97,433)
33,357
1,358,361
1,358,361
Restricted
fund
£
-
-
-
-
-
-
-
-
-
-
-
-
31.12.20
Total
funds
£
12,611
65,330
1,247,063
1,325,004
1,000
19,097
110,693
130,790
(97,433)
33,357
1,358,361
1,358,361
1,358,361
-
1,358,361
31.12.19
Total
funds
£
10,262
66,961
997,063
1,074,286
4,000
69,848
8,667
82,515
(47,691)
34,824
1,109,110
1,109,110
582,010
527,100
1,109,110

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2020.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2020 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

Page 6

continued...

MEETING POINT TRUST LIMITED

BALANCE SHEET - continued

31st December 2020

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 27th July 2021 and were signed on its behalf by:

P G F Lawley - Trustee

The notes form part of these financial statements

Page 7

MEETING POINT TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31st December 2020

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. 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.

Fixtures and fittings - 25% on reducing balance

Investment property

In the Trustees opinion, the Investment Properties carrying value does not differ materially from its fair value at the balance sheet date. No independent valuation has been obtained at the balance sheet date to confirm this.

The Trustees recognise the requirement to obtain an independent valuation with sufficient regularity to confirm the Investment Properties carrying amount in the balance sheet does not differ materially from its fair value.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from corporation tax on its charitable activities.

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.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

continued...

Page 8

MEETING POINT TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31st December 2020

2.
OTHER TRADING ACTIVITIES
Service charges and room hire
Catering sales
Coffee shop
3.
INVESTMENT INCOME
Investment income
4.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets
31.12.20
£
97,750
4,448
37,763
139,961
31.12.20
£
1,403
31.12.20
£
2,985
31.12.19
£
214,883
15,466
127,166
357,515
31.12.19
£
1,782
31.12.19
£
3,330

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st December 2020 nor for the year ended 31st December 2019.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31st December 2020 nor for the year ended 31st December 2019.

6. STAFF COSTS

The average monthly number of employees during the year was as follows:

31.12.20 31.12.19
Charitable activities 11 11

No employees received emoluments in excess of £60,000.

continued...

Page 9

MEETING POINT TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31st December 2020

7.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL
INCOME AND ENDOWMENTS FROM
Other trading activities
Investment income
Total
EXPENDITURE ON
Charitable activities
Promoting charitable purposes in the Telford
area
Net gains on investments
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
8.
TANGIBLE FIXED ASSETS
COST
At 1st January 2020
Additions
At 31st December 2020
DEPRECIATION
At 1st January 2020
Charge for year
At 31st December 2020
NET BOOK VALUE
At 31st December 2020
At 31st December 2019
ACTIVITIES
Unrestricted
funds
£
357,515
1,782
359,297
361,088
7,719
5,928
576,082
582,010
Restricted
fund
£
-
-
-
-
-
-
527,100
527,100
Total
funds
£
357,515
1,782
359,297
361,088
7,719
5,928
1,103,182
1,109,110
Fixtures
and
fittings
£
213,113
5,334
218,447
202,851
2,985
205,836
12,611
10,262

continued...

Page 10

MEETING POINT TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31st December 2020

9. FIXED ASSET INVESTMENTS

FIXED ASSET INVESTMENTS
Listed
investments
£
MARKET VALUE
At 1st January 2020 66,961
Additions 1,403
Revaluations (3,034)
At 31st December 2020 65,330
NET BOOK VALUE
At 31st December 2020 65,330
At 31st December 2019 66,961

There were no investment assets outside the UK.

The mid price value of the investments in the CAF UK Equity Fund and CAF Fixed Interest Fund at the year end was £65,330 ( 2019 £66,691 ).

10. INVESTMENT PROPERTY

FAIR VALUE
At 1st January 2020
Additions
Disposals
At 31st December 2020
AMORTISATION
At 1st January 2020
and 31st December 2020
NET BOOK VALUE
At 31st December 2020
At 31st December 2019
£
997,474
300,000
(50,000)
1,247,474
411
1,247,063
997,063

Included in the total is £300,000 relating to a leasehold property acquired in 2020 on a 999 year lease.

11. STOCKS

STOCKS
31.12.20 31.12.19
£ £
Stocks 1,000 4,000

continued...

Page 11

MEETING POINT TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31st December 2020

12.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Prepayments
13.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Bank loans and overdrafts (see note 14)
Trade creditors
Social security and other taxes
Accrued expenses
14.
LOANS
An analysis of the maturity of loans is given below:
Amounts falling due within one year on demand:
Bank overdrafts
15.
MOVEMENT IN FUNDS
Net
movement
At 1.1.20
in funds
£
£
Unrestricted funds
General Fund
455,483
252,285
Repair Fund
75,000
-
Revaluation Fund - investments
51,527
(3,034)
582,010
249,251
Restricted funds
Specific Expenditure
527,100
-
TOTAL FUNDS
1,109,110
249,251
31.12.20
£
12,254
6,843
19,097
31.12.20
£
50,000
4,324
17,902
25,207
97,433
31.12.20
£
50,000
Transfers
between
funds
£
527,100
-
-
527,100
(527,100)
-
31.12.19
£
57,961
11,887
69,848
31.12.19
£
-
19,718
16,942
11,031
47,691
31.12.19
£
-
At
31.12.20
£
1,234,868
75,000
48,493
1,358,361
-
1,358,361

continued...

Page 12

MEETING POINT TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31st December 2020

15. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General Fund
Revaluation Fund - investments
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General Fund
Repair Fund
Revaluation Fund - investments
Restricted funds
Specific Expenditure
TOTAL FUNDS
Incoming
resources
£
225,199
-
225,199
225,199

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

Unrestricted funds
General Fund
Revaluation Fund - investments
TOTAL FUNDS
Incoming
resources
£
359,297
-
359,297
359,297
Resources
expended
£
(361,088)
-
(361,088)
(361,088)
Gains and
Movement
losses
in funds
£
£
-
(1,791)
7,719
7,719
7,719
5,928
7,719
5,928

continued...

Page 13

MEETING POINT TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31st December 2020

15. MOVEMENT IN FUNDS - continued

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

Unrestricted funds
General Fund
Repair Fund
Revaluation Fund - investments
Restricted funds
Specific Expenditure
TOTAL FUNDS
At 1.1.19
£
457,274
75,000
43,808
576,082
527,100
1,103,182
Net
movement
in funds
£
250,494
-
4,685
255,179
-
255,179
Transfers
between
funds
£
527,100
-
-
527,100
(527,100)
-
At
31.12.20
£
1,234,868
75,000
48,493
1,358,361
-
1,358,361

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General Fund
Revaluation Fund - investments
TOTAL FUNDS
Incoming
resources
£
584,496
-
584,496
584,496
Resources
expended
£
(584,002)
-
(584,002)
(584,002)
Gains and
Movement
losses
in funds
£
£
250,000
250,494
4,685
4,685
254,685
255,179
254,685
255,179
Gains and
Movement
losses
in funds
£
£
250,000
250,494
4,685
4,685
254,685
255,179
254,685
255,179
255,179
255,179

Purpose of funds

General Fund

The surplus on this fund over and above those funds invested in Tangible fixed assets represents 'free reserves'. The trustees try to maintain a sum of £70,000 to enable the charity to continue for upto six months in the event of a significant drop in income. Any additional 'free reserves' above this amount will be used to fund further property developments in line with the charity's objectives.

Designated Fund

This represents funds the trustees have allocated to meet future major repair cost.

Revaluation Fund - investments

This represents the un-realised gain on the investments held with CAF.

Restricted Funds

continued...

Page 14

MEETING POINT TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31st December 2020

16. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st December 2020.

Page 15

MEETING POINT TRUST LIMITED

DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31st December 2020

31.12.20 31.12.19
£ £
INCOME AND ENDOWMENTS
Other trading activities
Service charges and room hire 97,750 214,883
Catering sales 4,448 15,466
Coffee shop 37,763 127,166
139,961 357,515
Investment income
Investment income 1,403 1,782
Other income
Other Covid grants 24,835 -
J&H Rausing grant 8,775 -
Canopy compensation 25,000 -
National Lottery grant 25,225 -
83,835 -
Total incoming resources 225,199 359,297
EXPENDITURE
Charitable activities
Wages 73,823 107,501
Pensions 5,285 5,238
Rates and trade refuse 3,111 4,105
Insurance 7,271 6,123
Light and heat 20,045 26,574
Telephone 1,766 1,757
Printing, postage and stationery 933 1,465
Repairs and renewals 27,660 24,343
Sundries 3,776 3,528
Advertising 1,297 4,667
Cleaning costs 10,698 29,105
Training 211 315
Security costs 2,793 888
Catering expenses 2,550 1,980
Accountancy 2,474 2,232
Legal and professional fees 4,771 2,187
Coffee shop purchases and wages 50,006 134,734
Depreciation of fixtures and fittings 2,986 3,330
Bank charges 1,458 1,016
222,914 361,088
Total resources expended 222,914 361,088
Net income/(expenditure) before gains and
losses 2,285 (1,791)

This page does not form part of the statutory financial statements

Page 16

MEETING POINT TRUST LIMITED

DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31st December 2020

31.12.20 31.12.19
£ £
Realised recognised gains and losses
Realised gains/(losses) on investment property 250,000 -
Net income/(expenditure) 252,285 (1,791)

This page does not form part of the statutory financial statements

Page 17