CHARITY COMMISSION FOR ENGLAND AND Independent examinerfs report on the accounts Section A Independent Examiner's Report Report to the trusteesl members FRODSHAM COMMUNITY ASSOCIATION On accounts for the year ended 30TH APRIL 2022 520051 Set out on pages 1to9 be019 I feport to the trustees on my examination of the accounts of the above charity {Ihe Trust.) for the year ended 3010412019 Responsibilities and basis of As the charity trustees of the Trust. you are responsible for the report preparation of the accounts in accordance with the requirements of the Charities Act 2011 ("the Act.). I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Acl and in carying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145{5){b) of the Act. I have completed my examination. I confirm that no material matters have come to my attention ') in connection with the examination which gives me Cause to believe that in, any material respect.. Independent examiner's Statement accounting records were not kept in accordance with section 130 of the Act or the accounts do not accord with the accounting records I have no concems and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. ' Please delete the words in the brackets rf they do not apply. Signed: Name: Keith Helsby Relevant professional qualification(s) or l)ody (if any): 4c18 Address: 27Ashlands Frodsham WA6 6RG
Section B Disclosure
Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
Give here brief details of any items that the examiner wishes to disclose .
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Treasurer's Report 2021/22
Mr Chairman,
May I present the 54th Annual Report to the Association.
2021/22 saw the Association slowly returning to our normal levels of activity.
Overall our income in the year to 30[th] April 2022 was £25,876 more than our expenditure.
Income
The pie chart below shows a breakdown of income.
Income 2021-22
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Bar
Events (inc sponsorship)
Grants & Donations
Interest
Lettings & Subs
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We were able to have a small number of bars resulting in a modest level of net income for the Bar of £2,861
Again, Events were limited with only the Downhill Run and two separate quiz able to be staged. Our thanks to Rotary for their sponsorship of the Downhill Run and our volunteers who have had to operate in difficult conditions. The total raised was £1,198
Grants and Donations- We received a Covid Restart Grant of £12,000 and continued, in the early months, to receive support from the Job Retention Scheme receiving a total of £5,332. The 200 Club again made a donation of £4,000.
The actual Lettings for the year totalled £ 61,426 . The first four months of the year were similar to 20/21 where we were limited to the activities permitted under the varying Covid rules. 80% of our lettings were earned between September and April.
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Expenditure
Expenditure 2021-22
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Excluding Projects Admin (excl staff costs)
Buildings (excl Projects)
House (excl staff costs)
Electricity
Gas
Insurance
PRS
Water
Unrecoverable VAT
Other Services
Staff Costs
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Staff Costs , wages and National Insurance contributions remains our largest area of expenditure. The total cost was £34,662.
There were no significant Admin costs .
The majority of the Buildings repairs and renewals costs was as a result of the roof repairs. We have not yet had an opportunity to carry out the refurbishment of the office.
Other than wages the House costs were minimal.
The Services costs were above last year reflecting the higher level of occupancy of the building.
Balance Sheet
The increase in Net Current Assets reflects the excess income over expenditure.
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Budget for the Year 2022/23
In setting the budget I have made the following assumptions:
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All of our expenditure and costs will reflect a full year
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Wages/NI costs will increase in line with the National Living Wage
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The planned programme of building maintenance will continue. The windows in the Main Hall are due to be replaced. A new fire door from the chair store will be installed and remedial work undertaken on the windows and doors to the side of the building. The lintel which runs the length of the Main Hall also requires remedial work. The upgrade to the office is planned and we plan to resolve the issue with potholes in the car park.
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The level of the cost of services will increase by approximately 10%
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PRS joint licence will reflect our rental income for 2021/22
| Expenditure Category | Actual 2021/22 | Budget 2022/23 |
|---|---|---|
| Wages | £34662 | £47,000 |
| Admin | £973 | £2,500 |
| Buildings | £8,923 | £22,000 |
| House | £1,780 | £3,500 |
| Services | £20,514 | £25,000 |
| Total | £66,852 | £100,000 |
Income Assumptions
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Our Lettings and Subscriptions will reflect a full year
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The contribution from the Bar and Events will be similar to historic levels
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The 200 Club will continue to make a contribution to the Centre's income.
| Income Category | Actual 2021/22 | Budget 2022/23 |
|---|---|---|
| Lettings & Subscriptions | £63,612 | £80,000 |
| Bar | £2,861 | £8,000 |
| Events (incl. sponsorship) | £1,447 | £5,500 |
| Donations (excl WW) | £5,297 | £5,200 |
| Grants (excl WW) | £17,332 | £0 |
| Totals | £90,549 | £98,700 |
This budget is based on there being no change in current letting and affiliation rates.
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Thanks
May I finish by thanking-
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Sarah Coleman our new Bookings Manager
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Greg Jones, Brian Schofield, Will Thornton, Jackie Hearn and, prior to their retirement, Dave Smith and Bob Charlick for their hard work supporting the users of the Centre.
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Our volunteers, in particular the Centretainments committee and our bar volunteers
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Jenny Woodward for the 200 Club
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Tony Fernandez for his help with the reconciliation and banking of our letting income
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Our Independent Examiner of Accounts, Keith Helsby
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All of the Groups and individuals who continue to support the Centre in so many ways
Christine Reeves
Hon Treasurer
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| Income | Income Statement To End: 2022-04 2021-04 Excess Income Over Expenditure: £24,934 £30,979 Income Expenditure Surplus Last Year |
|---|---|
| Bar £5,653 £2,792 £2,861 -£969 Bar Sales £5,039 £5,039 £118 Cost of Sales £2,445 -£2,445 -£84 Licence £180 -£180 -£180 Sundries £162 -£162 Wastage £5 -£5 -£823 Wine Sales £613 £613 Events £2,853 £1,655 £1,198 £0 Downhill Run £1,457 £1,182 £275 Quiz £1,396 £474 £922 Grants Donations etc £33,423 £0 £33,423 £71,299 200 Club £4,000 £4,000 £4,000 Event Sponsorship £250 £250 HMRC Covid Grant £25,000 HMRC JRS Grant £5,332 £5,332 £23,873 HMRC Local Restrictions £16,907 HMRC Restart Grant £12,000 £12,000 House Donations £1,234 Open Donations £2,807 £2,807 £285 Rotary Xmas Float £250 £250 WW Funding £8,784 £8,784 Interest £21 £0 £21 £27 Bank Interest £21 £21 £27 Lettings & Subscriptions £63,612 £0 £63,612 £16,103 Affiliation Fees £1,675 £1,675 £875 Equip Hire £484 £484 Lettings £61,426 £61,426 £15,219 Membership £8 £8 £8 Staff Hire £18 £18 Weaver Words £8,537 £16,923 -£8,386 -£177 Artistic Spending £4,532 -£4,532 -£200 Earned Income £4,741 £4,741 £24 Marketing £3,041 -£3,041 Overheads £8,574 -£8,574 -£1 Project Development £776 -£776 Support in Kind £3,796 £3,796 Totals: £114,098 £21,370 £92,728 £86,283 |
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| Expenditure | Income | Expenditure | Surplus | Last Year | |
|---|---|---|---|---|---|
| Admin | £40 | £4,613 | -£4,573 | -£7,028 | |
| Copier | £40 | £243 | -£204 | -£28 | |
| Postage | £48 | -£48 | -£65 | ||
| Stationery | £118 | -£118 | -£11 | ||
| Sundries | £604 | -£604 | -£1,090 | ||
| Wages/NI | £3,600 | -£3,600 | -£5,835 | ||
| Buildings | £0 | £8,923 | -£8,923 | -£3,163 | |
| Driveway Lighting | £172 | -£172 | |||
| Ground Maintenance | £50 | -£50 | -£75 | ||
| Lift Maintenance | £70 | -£70 | -£400 | ||
| Repairs & Renewals | £7,163 | -£7,163 | -£1,778 | ||
| Safety Certificates | £342 | -£342 | -£292 | ||
| Security | £260 | -£260 | -£180 | ||
| Sundries | £478 | -£478 | -£132 | ||
| Window Cleaning | £387 | -£387 | -£306 | ||
| House | £0 | £32,842 | -£32,842 | -£27,589 | |
| Cleaning Materials | £889 | -£889 | -£804 | ||
| Kitchen | -£16 | ||||
| Laundry | £103 | -£103 | |||
| Maintenance | £14 | -£14 | -£36 | ||
| Sundries | £775 | -£775 | -£573 | ||
| Wages/NI | £31,062 | -£31,062 | -£26,160 | ||
| Projects | £0 | £0 | £0 | -£308 | |
| Storage Facility | -£308 | ||||
| Services | £2,082 | £23,538 | -£21,456 | -£17,216 | |
| Associations | £50 | -£50 | -£50 | ||
| Bank Charges | £136 | -£136 | -£2 | ||
| Electricity | £3,362 | -£3,362 | -£1,917 | ||
| Euro-Bins | £1,190 | -£1,190 | -£555 | ||
| Gas | £3,710 | -£3,710 | -£2,355 | ||
| Insurance | £1,359 | £5,035 | -£3,676 | -£3,626 | |
| Performing Rights | -£34 | £34 | -£1,800 | ||
| Rent & Rates | £1 | -£1 | -£1 | ||
| Telecomms | £605 | -£605 | -£781 | ||
| VAT Unrecovered | £3,891 | -£3,891 | -£1,757 | ||
| Water | £723 | £5,591 | -£4,868 | -£4,372 | |
| Totals: | £2,122 | £69,915 | -£67,793 | -£55,304 |
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| Assets | Balance Sheet 2022-04 2021-04 To End: Net Current Assets: £188,880 £163,946 Year End Last Year |
|---|---|
| Accrued Income 200 Club Bar Bar Cash Stock Customer Invoice Deferred Expense Weaver Words FTC Vouchers Invoiced Lettings Bank Accounts |
£4,000 £0 £4,000 £0 £3,055 £2,343 £890 £978 £2,166 £1,365 £133 £37 £0 £4,835 £0 £4,835 £0 £20 £2,445 £1,945 Totals: £9,633 £9,180 Year End Last Year |
| Activities Account Capital Account Development Account Paypal Cash |
£35,739 £33,653 £90,016 £90,002 £53,890 £53,884 £3,196 £320 Totals: £182,841 £177,858 Year End Last Year |
| Petty Cash Liabilities |
£28 £17 Totals: £28 £17 Year End Last Year |
| Accrued Expense Services Wage Costs Deferred Income House Weaver Words PAYE-NIC Combined NICs Income Tax VAT |
-£3,376 -£1,800 £0 -£1,800 -£3,376 £0 £0 -£20,942 £0 -£12,000 £0 -£8,942 -£45 -£313 -£163 -£1 £118 -£313 Totals: -£3,421 -£23,055 Year End Last Year |
| Inputs Exempt Residual Taxable Net Amount Due Sales |
£41 £41 -£4 -£4 £41 £41 £4 £4 -£137 £10 -£105 -£105 Totals: -£202 -£55 |
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