2021-12-31-accounts - Birtley Community Association

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BIRTLEY COMMUNITY ASSOCIATION

ANNUAL REPORT – Year End 31 dec 2021

Registered Charity Number: 520727

TRUSTEES:

Mrs. Brenda Price

Mr. Cyril Bowron

Mrs. Christine Bradley Mrs. Hannah Elizabeth Wyer

Management/ Executive Committee:

Mrs. Brenda Price - Chairperson Damian Joseph Adams - Treasurer

Committee members are made up of leads from various sessions within the centre.

The AGM Meeting was held on the 29th July followed by a Management Committee Meeting. The end of year accounts was submitted by the Treasurer and approved by trustees and members at these meetings

Birtley Community Centre is overseen by dedicated volunteers for the good of the centre and the people of Birtley. We took over the asset transfer from British Coal in the 1960’s. For several years we have had a Youth & Development worker funded by Gateshead Metropolitan Borough Council, which

we replaced with our own when this funding ceased.

We employed our own Youth & Development worker who worked alongside young people and juniors as well as family intervention. At this moment in time, we have been supporting

vulnerable families, young people & children, people of different cultures and have also supported the Ukraine Disaster. We have a Lunch Club, various sessions covering all age groups from birth and our oldest session user 96 years old.

We have a pre-school on the premises, Karate, Kung-Fu, Senior Dance, Pilates, Exercise Classes, Model Railway, Line Dancing, a Young People & Adults Drama Group, Youth Club, a Music Studio, a Community Shop, a Community Fridge, and

within the last couple of months, we have begun to collect food parcels from Feeding Families which we collect local for distribution. Recently, we have had a successful event for Macmillan Cancer Research, and we hope to continue to build

on our good work. We have also liaised with other voluntary organisations within the locality. We support events for others to fundraise as well as host our own.

Birtley Community Association

Report and Financial Statements Year Ended: 31 December 2021 Charity Number: 520727

Contents Page
Legal and administrative information	3
Report of the independent examiners	4
Statement of financial activities	5
Balance sheet	6
Notes forming part of the financial statements	7

Legal and Administrative Information

Status

The organisation is a registered charity.

Executive Committee Brena Price (Chairperson) Hannah Elizabeth Wyer (Trustee) Cyril Bowron (Trustee) Christine Bradley (Trustee)

Registered Office and Operations Address

Birtley Community Association, Birtley Community Centre, Ravensworth Road, Chester-LeStreet, County Durham, DH3 1EN

Independent Examiners

Valued Accountancy Services, Office 97, Viewpoint, Derwentside Business Centre, Consett Business Park, Consett, County Durham DH8 6BN

Independent examiner’s report on the accounts For the year ended 31 December 2021

Responsibilities and basis of report

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 December 2021.

As the charity trustees of the Trust, you are responsible for the 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 Act and in carrying out my examination, I have followed the applicable directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

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:

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 concerns 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.

VALUED ACCOUNTANCY SERVICES Office 97 Viewpoint Derwentside Business Centre Consett Business Park Consett County Durham DH8 6BN

Statement of Financial Activities (including Income and Expenditure Account) for the year ended 31 December 2021

Notes Incoming Resources Activities to further the charity’s objectives Grants 1 Other Income 2 Total Incoming Resources Charitable Expenditure 3 Total Resources Expended Net income for the year 4 Movement in funds Net movement in funds Total funds as at 1 January 2021 Total funds as at 31 December 2021	Unrestricted Funds Restricted Funds 2021 Total £ £ £ 40,153 - 40,153 61,821 - 61,821
	101,974 - 101,974
	66,093 - 66,093
	66,093 - 66,093
	35,881 - 35,881 - - -
	35,881 - 35,881
	28,140 11,682 39,822
	64,021 11,682 75,703

Balance Sheet as at 31 December 2021

Notes Fixed assets Tangible assets 7 Current assets Cash at bank and in hand Creditors: amounts falling due within one year Net current assets Net assets Funds Unrestricted funds Restricted funds Total funds	2021 £ 592 78,791 3,680 75,703 75,703 64,021 11,682 75,703

These accounts are prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small entities.

Approved by the management committee on _______ and signed on its behalf by:

Notes forming part of the financial statements for the year ended 31 December 2021

ACCOUNTING POLICIES

The accounts have been prepared on the basis of historical cost (except that investments are shown at market value) in accordance with Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005) and with accounting standards.

INCOMING RESOURCES

Recognition of	These are included in the Statement of Financial Activities (SoFA) when:
incoming
Resources	- the charity becomes entitled to the resources;
	- the trustees are virtually certain they will receive the resources; and
	- the monetary value can be measured with sufficient reliability.
Incoming resources	Where incoming resources have related expenditure (as with fundraising or
with related	contract income) the incoming resources and related expenditure are reported
expenditure	gross in the SoFA.
Grants and donations	Grants and donations are only included in the SoFA when the charity has
	unconditional entitlement to the resources.
Tax reclaims on	Incoming resources from tax reclaims are included in the SoFA at the same time
donations and gifts	as the gift to which they relate.
Contractual income	This is only included in the SoFA once the related goods or services have been
and performance	delivered.
related grants
Gifts in kind	Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.
	Gifts in kind for sale or distribution are included in the accounts as gifts only
	when sold or distributed by the charity.
	Gifts in kind for use by the charity are included in the SoFA as incoming
	resources when receivable.
Donated services and	These are only included in incoming resources (with an equivalent amount in
facilities	resources expended) where the benefit to the charity is reasonably
	quantifiable, measurable and material_._The value placed on these resources is
	the estimated value to the charity of the service or facility received.
Volunteer help	The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
Investment income	This is included in the accounts when receivable.
Investment gains and	This includes any gain or loss on the sale of investments and any gain or loss
losses	resulting from revaluing investments to market value at the end of the year.

EXPENDITURE AND LIABILITIES

Liability recognition Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. Governance costs Include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters. Grants with Where the charity gives a grant with conditions for its payment being a specific performance level of service or output to be provided, such grants are only recognised in the conditions SoFA once the recipient of the grant has provided the specified service or output. Grants payable These are only recognised in the accounts when a commitment has been made without performance and there are no conditions to be met relating to the grant which remain in the conditions control of the charity. Support Costs Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. ASSETS Tangible fixed assets These are capitalised if they can be used for more than one year, and cost at for use by charity least £500. They are valued at cost or a reasonable value on receipt. Investments Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value. Stocks and work in These are valued at the lower of cost or market value. progress

1. Incoming resources from activities to further the charity’s objects

Community Foundation GMBC GMBC – Covid Grant Total Grants	Unrestricted Restricted 2021 Total £ £ £ 23,500 - 23,500 270 - 270 16,383 - 16,383
	40,153 - 40,153

2. Other Income

Other Income Total	Unrestricted Restricted 2021 Total 61,821 - 61,821
	61,821 - 61,821

3. Total resources expended

Direct Expenses Wages and Salaries Accountancy Rent & Rates Light and Heat Repairs & renewals Cleaning IT software and consumables Insurance Print, Postage & Stationery Telephone & Broadband Legal Fees Subscriptions Sundry Expenses Depreciation	Unrestricted Restricted 2021 Total 9,826 - 9,826 41,928 - 41,928 907 - 907 133 - 133 5,854 - 5,854 1,608 - 1,608 1,131 - 1,131 665 - 665 1,762 - 1,762 93 - 93 976 - 976 63 - 63 40 - 40 1,074 - 1,074 31 - 31
	66,093 - 66,093

4. Net incoming resources for the year

This is stated after charging:

Independent Examiner Fee 5. Staff costs and numbers Staff costs were as follows: Salaries and wages No employee received emoluments of more than £50,000.	2021 £ 907 2021 £ 41,928

6. Taxation

The charitable company is exempt from tax on its charitable activities.

7. Tangible fixed assets

Computer Equipment Office Equipment £ At 1 April 2020 - - Additions in year - 623 At 31 March 2021 - 623 Depreciation At 1 April 2020 - - Charge for the year - 31 At 31 March 2021 - 592 Net book value At 31 December 2021 - 592 At 31 December 2020 - -	Total £ - 623
	623
	- 31
	592
	592 -