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2021-12-31-accounts

ADLINGTON & DISTRICT COMMUNITY ASSOCIATION

Registered Charity no. 512625

TRUSTEES REPORT TO THE ANNUAL GENERAL MEETING

HELD ON MONDAY 14 MARCH 2022

As in 2020, the centre was closed most of the time for the first half of the year & only reopened fully in October, although the Community Nursery remained open.

Throughout the closed period a lot of general maintenance went on behind the scenes to keep the centre looking smart & to ensure that all health & safety requirements, as identified by the Health & Safety officer, were met. The bar was redecorated, as was the main hall. The building was also checked for asbestos & a small amount was found. The asbestos report will be available to any contractors who enter the building.

A new pump cleaning system was installed in the bar & a new cooling system. Although the pump cleaning system was costly, it should save money in the long run as there will be a lot less wastage.

The dedication of the stained glass window in memory of Andrew Fairclough, our former Chairman, Secretary & Treasurer, took place on 1 August 2021. The ceremony was attended by Andrew’s family, friends & colleagues & the window was unveiled by his widow, Anne, & grandson, Toby.

We also have a new updated website, which will, hopefully, attract more people to the centre. All our regular hirers returned after lockdown & we host several shows a year put on by our local amateur dramatic groups, St. Paul’s Players & Adlington Music & Arts Society. In addition to regular dance evenings of various types – Zumba, Jive, Salsa & Ballroom Dances, we have hosted boxing events, tribute nights, fashion shows & other events.

Thanks to all our committee members & others who dedicate a lot of time to making the centre a success. In particular, thanks must go to Margaret Smith, Booking Secretary, Anna Crank, our cleaner, Sheryel Cook & the nursery staff for all their hard work. Also to Bev & John Speers, who have transformed the bar & its systems & updated all our health & safety obligations. Jayme Green & Vincent Taylor have looked after the money & accounts & David Worsley has carefully examined the books.

The Slater Foundation has, once again, supported the association with a generous donation.

Jeanette Lowe

Secretary/Trustee

March 2022

ADLINGTON AND DISTRICT COMMUNITY ASSOCIATION

Income Statement for the year ended 31 December 2021

2020
2021
Notes
£
£
2020
2021
Notes
£
£
OPERATING INCOME
Room Hire
6,273
11,904
Bar Proft
1
1,990
12,873
Total Operating Income
8,263
24,777
8,263
24,777
OPERATING COSTS
Gas
Electricity
Total Energy Costs
949
1,093
1,833
2,513
2,782
3,606
Cleaning labour
2,312
2,396
Cleaning Materials
2,747
317
Donation
-
826
Licences & Fees
622
626
Water
1,036
731
Insurance
2,054
2,672
Annual Contracts
379
860
Telephone
739
720
Depreciation
4
13,258
13,990
Repairs & Maintenance
4,412
6,650
Loss on disposal of fxed assets
1,412
45
Total Operating Costs
31,753
33,439
31,753
33,439
OPERATING PROFIT/(LOSS) (23,490)
(8,662)
ADMINISTRATION COSTS
2
437
1,161
OTHER INCOME
3
17,686
14,638
PROFIT FOR THE YEAR (6,241)
4,815

ADLINGTON AND DISTRICT COMMUNITY ASSOCIATION

Statement of Financial Position at 31 December 2021

2020
2021
Notes
£
£
2020
2021
Notes
£
£
ASSETS
FIXED ASSETS
Freehold Land & Buildings
Furniture
Equipment & Garages
Total Fixed Assets
CURRENT ASSETS
Bar stock at cost
Debtors
Bank
Cash
Jubilee coins at nominal value
Total Current Assets
122,375
122,375
11,518
10,084
71,195
64,843
4
205,088
197,302
1
2,048
3,086
5
1,603
1,723
6
108,627
122,229
1,225
914
8
8
113,511
127,960
TOTAL ASSETS 318,599
325,262
CURRENT LIABILITIES 7
862
2,710
NET ASSETS 317,737
322,552
ACCUMULATED FUND
At the start of the year
Proft for the year
323,978
317,737
(6,241)
4,815
317,737
322,552

ADLINGTON AND DISTRICT COMMUNITY ASSOCIATION

LINGTON AND DISTRICT COMMUNITY ASSOCIATION LINGTON AND DISTRICT COMMUNITY ASSOCIATION LINGTON AND DISTRICT COMMUNITY ASSOCIATION
Notes to the Accounts for the year ended 31 December 2021
2020
2021
£
£
1. BAR TRADING AND PROFIT & LOSS ACCOUNT
Opening Stock
Purchases
Closing stock
Cost of Sales
4,733
2,048
3,245
9,760
(2,048)
(3,086)
5,930
8,722
Sales 9,660 24,018
Gross proft
Gross proft %
3,730
15,296
38.6%
63.7%
Expenses
Repairs & Maintenance
Out of pocket expenses
Sundries
Total Expenses
220
1,153
480
1,240
-
30
700
2,423
Redundant stock write of due to lockdown
Net Proft
Net Proft %
1,040
0
1,990
12,873
20.6%
53.6%
2. ADMINISTRATION COSTS
Misc expenses
Adverts in programmes
Computer systems
Legal
Booking Secretary
Total Administration Costs
79
913
15
0
343
248
-
-
-
-
437
1,161
3. OTHER INCOME
Grants and Donations
John Slater Foundation
Chorley Borough Council
Anderton Parish Council
Total Donations
3,000
10,050
10,000
-
-
120
13,000
10,170

ADLINGTON AND DISTRICT COMMUNITY ASSOCIATION

2020
2021
£
£
10
432
114
10
4,234
4,106
-
248
3. OTHER INCOME (continued)
Subscriptions
Interest
Ground Rent
Electricity Feed In Tarif
Misc
Total Other Income
17,686
14,638
4. FIXED ASSETS
Land and buildings are not depreciated and are held at cost.

The solar panels are included in Equipment and are depreciated at 4% of cost per annum which is equivalent to the 25 year life of the feed in tariff. Computers and certain items of short life furniture are depreciated at 25% of cost per annum intending to write off each asset over 4 years.

Other assets are depreciated at a rate of 10% of cost per annum intending to write each asset off over 10 years.

Land &
Buildings
Furniture Equipment
& Garages
Total
Land &
Buildings
Furniture Equipment
& Garages
Total
Land &
Buildings
Furniture Equipment
& Garages
Total
Land &
Buildings
Furniture Equipment
& Garages
Total
Original cost
At 1 January 2021
Disposals in the year
Additions this year
At 31 December 2021
122,375
33,330
163,129
318,834
(861)
(6,590)
(7,451)
1,496
4,753
6,249
122,375
33,965
161,292
317,632
Depreciation
At 1 January 2021
Disposals in the year
Charged for the current year
At 31 December 2021
21,812
91,934
113,746
(861)
(6,545)
(7,406)
2,930
11,060
13,990
23,881
96,449
120,330
Net book value
At 1 January 2021
Disposals in the year
Additions this year
Depreciation charged this year
At 31 December 2021
122,375
11,518
71,195
205,088
0
(45)
(45)
0
1,496
4,753
6,249
(2,930)
(11,060)
(13,990)
122,375 10,084 64,843 197,302

ADLINGTON AND DISTRICT COMMUNITY ASSOCIATION

2020
2021
£
£
-
1,723
1,603
-
5. DEBTORS
Room Hire
Prepayments
Total debtors
1,603
1,723
6. BANK
R.B.S. Current account
R.B.S. High interest account
Virgin charity deposit account
Total bank
611
599
24,065
37,568
83,951
84,062
108,627
122,229
7. CURRENT LIABILITIES
Deposits for hall hire
Gas
Water
Electricity
Other
585
345
64
459
111
0
-
1101
102
805
862
2,710
Independent Auditor’s Report

I have audited the financial statements of Adlington and District Community Association for the year ended 31 December 2021 which comprise the Officers' Reports, the Income Statement, the Statement of Financial Position and the related notes.

In my opinion the Officers' reports and Financial Statements give a true and fair view of the association’s affairs at 31 December 2021 and the profit for the year.

David Worsley

ADLINGTON AND DISTRICT COMMUNITY ASSOCIATION

Income Statement for the year ended 31 December 2021

2020
2021
Notes
£
£
2020
2021
Notes
£
£
OPERATING INCOME
Room Hire
6,273
11,904
Bar Proft
1
1,990
12,873
Total Operating Income
8,263
24,777
8,263
24,777
OPERATING COSTS
Gas
Electricity
Total Energy Costs
949
1,093
1,833
2,513
2,782
3,606
Cleaning labour
2,312
2,396
Cleaning Materials
2,747
317
Donation
-
826
Licences & Fees
622
626
Water
1,036
731
Insurance
2,054
2,672
Annual Contracts
379
860
Telephone
739
720
Depreciation
4
13,258
13,990
Repairs & Maintenance
4,412
6,650
Loss on disposal of fxed assets
1,412
45
Total Operating Costs
31,753
33,439
31,753
33,439
OPERATING PROFIT/(LOSS) (23,490)
(8,662)
ADMINISTRATION COSTS
2
437
1,161
OTHER INCOME
3
17,686
14,638
PROFIT FOR THE YEAR (6,241)
4,815

ADLINGTON AND DISTRICT COMMUNITY ASSOCIATION

Statement of Financial Position at 31 December 2021

2020
2021
Notes
£
£
2020
2021
Notes
£
£
ASSETS
FIXED ASSETS
Freehold Land & Buildings
Furniture
Equipment & Garages
Total Fixed Assets
CURRENT ASSETS
Bar stock at cost
Debtors
Bank
Cash
Jubilee coins at nominal value
Total Current Assets
122,375
122,375
11,518
10,084
71,195
64,843
4
205,088
197,302
1
2,048
3,086
5
1,603
1,723
6
108,627
122,229
1,225
914
8
8
113,511
127,960
TOTAL ASSETS 318,599
325,262
CURRENT LIABILITIES 7
862
2,710
NET ASSETS 317,737
322,552
ACCUMULATED FUND
At the start of the year
Proft for the year
323,978
317,737
(6,241)
4,815
317,737
322,552

ADLINGTON AND DISTRICT COMMUNITY ASSOCIATION

LINGTON AND DISTRICT COMMUNITY ASSOCIATION LINGTON AND DISTRICT COMMUNITY ASSOCIATION LINGTON AND DISTRICT COMMUNITY ASSOCIATION
Notes to the Accounts for the year ended 31 December 2021
2020
2021
£
£
1. BAR TRADING AND PROFIT & LOSS ACCOUNT
Opening Stock
Purchases
Closing stock
Cost of Sales
4,733
2,048
3,245
9,760
(2,048)
(3,086)
5,930
8,722
Sales 9,660 24,018
Gross proft
Gross proft %
3,730
15,296
38.6%
63.7%
Expenses
Repairs & Maintenance
Out of pocket expenses
Sundries
Total Expenses
220
1,153
480
1,240
-
30
700
2,423
Redundant stock write of due to lockdown
Net Proft
Net Proft %
1,040
0
1,990
12,873
20.6%
53.6%
2. ADMINISTRATION COSTS
Misc expenses
Adverts in programmes
Computer systems
Legal
Booking Secretary
Total Administration Costs
79
913
15
0
343
248
-
-
-
-
437
1,161
3. OTHER INCOME
Grants and Donations
John Slater Foundation
Chorley Borough Council
Anderton Parish Council
Total Donations
3,000
10,050
10,000
-
-
120
13,000
10,170

ADLINGTON AND DISTRICT COMMUNITY ASSOCIATION

2020
2021
£
£
10
432
114
10
4,234
4,106
-
248
3. OTHER INCOME (continued)
Subscriptions
Interest
Ground Rent
Electricity Feed In Tarif
Misc
Total Other Income
17,686
14,638
4. FIXED ASSETS
Land and buildings are not depreciated and are held at cost.

The solar panels are included in Equipment and are depreciated at 4% of cost per annum which is equivalent to the 25 year life of the feed in tariff. Computers and certain items of short life furniture are depreciated at 25% of cost per annum intending to write off each asset over 4 years.

Other assets are depreciated at a rate of 10% of cost per annum intending to write each asset off over 10 years.

Land &
Buildings
Furniture Equipment
& Garages
Total
Land &
Buildings
Furniture Equipment
& Garages
Total
Land &
Buildings
Furniture Equipment
& Garages
Total
Land &
Buildings
Furniture Equipment
& Garages
Total
Original cost
At 1 January 2021
Disposals in the year
Additions this year
At 31 December 2021
122,375
33,330
163,129
318,834
(861)
(6,590)
(7,451)
1,496
4,753
6,249
122,375
33,965
161,292
317,632
Depreciation
At 1 January 2021
Disposals in the year
Charged for the current year
At 31 December 2021
21,812
91,934
113,746
(861)
(6,545)
(7,406)
2,930
11,060
13,990
23,881
96,449
120,330
Net book value
At 1 January 2021
Disposals in the year
Additions this year
Depreciation charged this year
At 31 December 2021
122,375
11,518
71,195
205,088
0
(45)
(45)
0
1,496
4,753
6,249
(2,930)
(11,060)
(13,990)
122,375 10,084 64,843 197,302

ADLINGTON AND DISTRICT COMMUNITY ASSOCIATION

2020
2021
£
£
-
1,723
1,603
-
5. DEBTORS
Room Hire
Prepayments
Total debtors
1,603
1,723
6. BANK
R.B.S. Current account
R.B.S. High interest account
Virgin charity deposit account
Total bank
611
599
24,065
37,568
83,951
84,062
108,627
122,229
7. CURRENT LIABILITIES
Deposits for hall hire
Gas
Water
Electricity
Other
585
345
64
459
111
0
-
1101
102
805
862
2,710
Independent Auditor’s Report

I have audited the financial statements of Adlington and District Community Association for the year ended 31 December 2021 which comprise the Officers' Reports, the Income Statement, the Statement of Financial Position and the related notes.

In my opinion the Officers' reports and Financial Statements give a true and fair view of the association’s affairs at 31 December 2021 and the profit for the year.

David Worsley