## **ROWLANDS GILL AND DISTRICT COMMUNITY CENTRE**
**REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2023**
**Charity Number 520738**
## **ROWLANDS GILL AND DISTRICT COMMUNITY CENTRE**
## **ANNUAL REPORT AND FINANCIAL STATEMENTS**
For the year ended 31 December 2023
|**Contents**|**Page**|
|---|---|
|Trustees annual report|1 to 5|
|Independent examiners report|6|
|Statement of Financial Activities (including|7|
|income and expenditure account)||
|Balance sheet|8|
|Notes to the financial statements|9 to 13|
## Rowlands Gill and District Community Centre – Charity No. 520738
## Annual Report 2023
1. The annual report is a round up of all activities carried out during the last year and a record of planned activities that were not carried out, together with an explanation.
2. Strategic Planning – during early 2023, several planning workshops were used to develop a new Business Plan which prioritised activities over the next 5 years. Premises issues dominated the plan and are collectively called the Centenary Project. This will be used to focus attention on key issues and to target grant-funders to ensure premises work can be successfully carried out over the next few years.
3. A report of all prioritised activities carried out this year are highlighted in bold print alongside the other less important activities that were also carried out.
## Governance
4. **Recruit at least one more trustee** - There were nine trustees at the beginning of the year. A further trustee, Marie Sidgewick, was elected on 11[th] May 2023. However, Kathy Johnson (trustee responsible for volunteers) was forced to resign through ill-health on 26 June 2023. An attempt to elect a replacement trustee in November was thwarted when we couldn’t convene a quorum. This has now been deferred until the AGM in 2024.
5. **Improve Trustees use of IT** – 6 trustees have undergone training on Microsoft’s One Drive and Sharepoint software. 3 trustees have undergone training on Quickbooks accounting software. Numerous Zoom based training and development events on aspects of grant funding have been attended by at least 3 trustees. A skills analysis for trustees is currently being developed with a view to providing additional relevant training.
**6. Recruit more Volunteers and develop an approach which keeps them engaged and motivated -** We started the year with 19 regular Volunteers who fell broadly into three categories - gardening, premises and one-off events. This reduced to around 13 by the end of the year, about half of whom are inactive. Responsibility for managing the Volunteers Whatsapp group has been temporarily taken on by the Secretary. A Volunteers policy, roles and charter have been developed.
7. H&S Risk Analyses – A number of Health and Safety risk analyses were carried out including Fire and General Premises. Action points were followed up in our usual monthly meetings. As part of this, PAT testing took place for all small appliances in December 2023 as a result of which the microwave and a small fan were declared unfit for use.
8. Policies - Safeguarding Children and Vulnerable Adults policies were revised as a result of feedback from grant funders. The Health and Safety policy, Data Protection policy and a Consultation strategy have also been reviewed. A Governance policy has been developed. An Operations policy and Finance policy are still evolving. A new Reserves policy was created to identify how much money needed to be retained for emergency situations in future.
## Finance
Finance summary
|Finance
Finance summary||||
|---|---|---|---|
|**INCOME**|**EXPENDITURE**|||
|_Regular Hire_|_£ 11,342_|_Gas/Elec/Water_|_£ 4,145_|
|_Casual Hire_|_£ 2,352_|_Cleaning_|_£ 5,782_|
|_Affiliation & Membership_|_£ 555_|_Insurance/Licences_|_£ 1,627_|
Rowlands Gill and District Community Centre – Charity No. 520738
## Annual Report 2023
|Annual Report 2023||||
|---|---|---|---|
|_Events_|_£ 4,974_|_Admin/IT_|_£ 837_|
|_Donations_|_£ 1,072_|_Premises_|_£ 3,337_|
|_Interest_|_£ 896_|_Phase 1 Roof Work_|_£ 23,880_|
|**_TOTAL INCOME_**|**_£ 21,191_**|**_TOTAL EXPENDITURE_**|**_£ 39,608_**|
|**_NET INCOME_**|**_-£ 18,417_**|_(figures rounded to nearest £)_||
## _**GRANT INCOME GRANT EXPENDITURE NET**_
|**_GRANT INCOME_**||**_GRANT EXPENDITURE_**||**_NET_**|
|---|---|---|---|---|
|_NOTICEBOARD GRANT_|_£ 800_|_PURCHASE 2023_|_£ 800_|_NIL_|
|_TESCO COMMUNITY FUND_|_£1,000_|_EXTERNAL GROUNDWORK 2023_|_£1,000_|_NIL_|
|_ASDA FOUNDATION_|_£535_|_WARM SPACES_|_£ 535_|_NIL_|
|_HIGHFIELD CHILDREN’S_|_£450_|_CHILDREN’S PARTY &_
_ACTIVITIES(INC HIGHFIELD)_|_£ 450_|_NIL_|
|_ROOF REPAIRS_|_£33,000_|_PHASE 2 ROOF WORK_|_£20,000_|_£13,000_|
|_HEATING CONTROLS &_
_PERIMETER WALLS_|_£14,280_|_WORK TO BE CARRIED OUT IN_
_2024_|_-_|_£14,280_|
9. Hire Rates – have remained the same but are due to be reviewed in 2024.
10. Insurance revaluation – our insurance broker offered a free re-evaluation for insurance purposes. The rebuild value was increased from £ 911K to £ 1.3M and the premium correspondingly increased.
11. Running costs - we pay annually for Public Liability Insurance and PPL/PRS music licences, annual checks for electrical items, boiler service, fire & lighting. Our contracts for gas and electricity are not due for renewal until 2025, so we have not been subject to the huge price increases for utilities yet.
12. Office rental – A local charity (Bringing Words) started renting our office in January 2023. It remains a shared office space for our trustees to use occasionally and also store our archives.
13. Inducements for start-ups – previous higher hall hire rates for new regular users which reduced after an initial trial period have not proven effective. We now discuss a reduced rate period to help new initiatives.
14. Bank accounts - An additional Lloyds Bank interest paying 32-day notice account was opened to take advantage of increased interest rates. This runs alongside a treasurer’s account and an instant access interest paying account.
15. QuickBooks– Connected Voice offered a free one-year trial of QuickBooks book keeping software with associated training, which 3 trustees started in June 2023. Progress has been slow due to training issues. A final decision on long term use of the software will be made after the end of year accounts are discussed.
16. Grants - the following grant bids were successful this year:-
- a. £535 from ASDA Foundation – for Warm Spaces
- b. £25K From Sir James Knott Trust for the roof
- c. £8K from Garfield Western Foundation for the roof
- d. £5K from the Bernard Sunley Foundation for the roof – not yet received
- e. £14.2K from The Community Foundation – for replacement of front perimeter wall and upgrade to heating controls.
## Rowlands Gill and District Community Centre – Charity No. 520738
## Annual Report 2023
## Secretary
17. **Develop better PR and Marketing campaigns** – a trustee with dedicated responsibilities has successfully delivered marketing materials for all events this year.
18. Zoom meetings – we continued to hold several zoom evening trustees meetings to accommodate people who had difficulty attending during the day.
19. Newsletter – The newsletters have been well-received. 2 of the regular groups have given permission to use their members email addresses to send the newsletter direct to those individuals.
## Bookings
20. **Deliver 6 or 7 fundraising and free events per year** – 7 fundraising, 5 evening markets and 2 free events for children were delivered this year thanks to a stalwart band of volunteer helpers. These included: Indoor Boot sale, 5 indoor evening markets, Plant and Craft sale, two Evening concerts, a murder mystery evening, and a Xmas Fayre. A free Halloween party for children also took place. Unfortunately, it was necessary to cancel 3 planned events – one at Easter and the other 2 at Xmas because of the difficulty in finding volunteers helpers and because the roofing issues and poor weather were putting people off attending.
21. Regular Bookings – An established commercial hire (Slimming World) moved to another venue to be more central, at the loss of £1,750 per annum. A children’s group trial has not continued due to lack of numbers. A monthly craft group has started well and a temporary dance rehearsal hire may return as a dance class in the future. Gateshead Council/Health Trust will start a Strength & Balance Class for referred patients in February. The free laptop based beginner’s IT course will change to a more general digital session run by GMBC Family Learning from January 2024.
22. Casual bookings – a record number of casual bookings has taken place this year (26) mostly for children’s birthday parties. Feedback shows that people appreciate the use of the hall for events and the facilities provided.
## Premises
23. **Replace/repair roof and gutters** – significant roof repairs were carried out by JWM Roofing Ltd from September until the end of December using a mixture of own funds and grant funding. The work had to be carried out in 2 stages because the excessive rainfall created an urgent situation with ceiling leakages. The first stage was therefore funded by ourselves from funds built up over many years. When grant funding was received from Sir James Knott fund, the Garfield Weston Foundation and the Bernard Sunley Foundation (£5K), the second stage was implemented. Further work needs to be carried out on the roof area due to the discovery of woodworm in the underlying boards on the north west corner of the building but this has been deferred until 2024 when more research can be carried out. The ceilings in the main hall and the conservatory also need to be repaired after rainwater damage. This will be carried forward into the centenary project.
## Rowlands Gill and District Community Centre – Charity No. 520738
## Annual Report 2023
24. **Replace conservatory and misted windows** – This priority was carried forward to 2024 until grant funding can be obtained.
25. **Automated heating system** – following a survey of the heating system, grant funding has been obtained from the Community Foundation. Three heating zones will be created together with an automated control system in January 2024.
26. **Insulate the building** – This was deferred pending a survey of all energy requirements which was carried out on 23 November by Community Action Northumberland (CAN). The report received on 12 December detailing a large number of potential changes that could be made. Further action will be carried forward into 2024 as they will depend on successful bids to grant funders.
27. Front wall – a successful bid was made to the Community Foundation for the replacement of the front perimeter wall. However, more up-to-date quotes will be needed before work can begin.
28. Picnic table – a picnic table was bought from RGCC funds and situated on the upgraded grassed area.
29. Defibrillator – a defibrillator was donated by Benenden Health and installed in April on the outside front of the building. A local electrician installed the unit free of charge. It has been issued 3 times so far by the emergency service to the public. We are responsible for the cost of replacement pads and batteries.
30. Key Box – an emergency key box has been installed on the outside front of the building.
31. Fence – a fence (higher than permitted) has been installed by one of the neighbours. They were uncooperative when asked to lower the height.
32. Taps – have been replaced in the gents’ toilet.
33. Printer - a toner printer has been donated to the office.
34. Handyman advert – no response was received to our handyman advert so we will have to find help for small premises issues as and when we need it.
35. Dishwasher – a new company has been found and has serviced the 15 year old dishwasher. It is only used one per week for the day centre lunch club then on a limited number of larger events.
## External Relationships
36. **Develop a consultation strategy for non-users** – We have a significant involvement in a collaborative venture with all the other local charities operating in High Spen, Highfield and Rowlands Gill and have designed and managed the regular workshops. One outcome is a list of charitable activities which is now held by the library. A survey of the community’s needs, which is hoped can be used by all the groups, is currently being developed and the community centre will be able to use the information as part of its consultation strategy.
37. Warm Spaces – this has been deferred until January 2024 because of the uncertainty around usefulness.
38. Parking complaints – one complaint has been received this year about inconsiderate parking. New notices have been put up.
39. Feeding Families– Donations of food for this charity continue to be collected and transported every month by one of the volunteers.
## Rowlands Gill and District Community Centre – Charity No. 520738
## Annual Report 2023
40. Easy fundraising – trustees are trying out a new method of fund-raising from retailers. It provides a % cashback from every purchase made under the scheme. It is planned to roll it out more widely over the coming year in the hope that it will provide a steady, unobtrusive income.
## IT and website
41. Wifi – a new, slightly more expensive, provider (BT) had to be organised from September after Plus Net withdrew their business service.
42. **Develop laptop activities** – Laptops were successfully set up with free Microsoft 365 software in 2022 and have been used for the beginner’s IT course.
43. Whiteboard –The interactive whiteboard has been used by various groups, hirers and for training sessions.
_44._ Email addresses – Most of the trustees now have a dedicated email address to ensure continuity in the future.
_45._ Sharepoint training – training has been carried out to help key trustees understand how to use the system to collaborate effectively.
Joan Wainwright – Chair of Trustees
Ruth Hamilton – Treasurer
19 March 2024
## **ROWLANDS GILL AND DISTRICT COMMUNITY CENTRE**
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES**
For the year ended 31 December 2023
I report on the financial statements of Rowlands Gill And District Community Centre for the year ended 31 December 2023, which are set out on pages 7 to 13.
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 ("the Charities Act) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my 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 my attention.
## **Basis of independent examiner's statement**
My examination was carried out in accordance with 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 the 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 material matters have come to my attention which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
I 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.
Lilian Hetherington FCA
Fellow of the Institute of Chartered Accountants in England and Wales Connected Voice Business Services Ltd One Strawberry Lane Newcastle upon Tyne NE1 4BX
27 March 2024 Date:
## **ROWLANDS GILL AND DISTRICT COMMUNITY CENTRE**
## **RECEIPTS AND PAYMENTS ACCOUNTS**
For the year ended 31 December 2023
|3
4
**Payments**
5
6
**_Net income/(expenditure)_**
Transfers between funds
**_Net of Receipts / - Payments_**
**_Total Receipts_**
Donations and grants
**Receipts**
Charitable expenditure
**_Total Payments_**
Governance costs
Investment income
Notes
**_Closing cash at bank and in hand_**
Opening cash at bank and in hand|Unrestricted
Funds
£
21,527
896
22,423
40,551
-
40,551
( 18,128 )
438
( 17,690 )
50,602
32,912|Restricted
Funds
£
48,554
-
48,554
22,922
-
22,922
25,632
( 438 )
25,194
2,086
27,280|**Total**
**2023**
**£**
**70,081**
**896**
**70,977**
**63,473**
**-**
**63,473**
**7,504**
**-**
**7,504**
**52,688**
**60,192**|Total
2022
£|
|---|---|---|---|---|
|||||29,332
23|
|||||29,355|
|||||23,278
-
|
|||||23,278|
|||||6,077
-|
|||||6,077
46,611|
|||||52,688|
The Statement of Financial Activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities
The notes on pages 9 to 13 form an integral part of these financial statements.
Charity Number 520738
## **ROWLANDS GILL AND DISTRICT COMMUNITY CENTRE**
## **STATEMENT OF ASSETS AND LIABILITIES**
As at 31 December 2023
|**Cash funds**
Cash at bank and in hand
9
**Liabilities**
10
Notes|Unrestricted
Funds
**£**
32,912|Restricted
Funds
**£**
27,280|**Total**
**2023**
**£**
**60,192**
**240**|Total
2022
**£**|
|---|---|---|---|---|
|||||52,688|
|||||-|
The notes on pages 9 to 13 form an integral part of these financial statements. These financial statements were approved by the Board on: 19 March 2024
and are signed on its behalf by: R Hamilton Treasurer
J Wainwright Chair
## **Rowlands Gill and District Community Centre**
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 31 December 2023
## 1 **Accounting Policies**
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
## 2 **Basis of preparation**
The accounts have been prepared using the receipts and payments basis. An audit is not required by the Charity's constitution and has not been requested by the Trustees.
## **Analysis of income**
|3
**Donations and grants**
4
Regular hall hire
Casual hall hire
Affiliation and membership fees
Events
Community Foundation
Noticeboard grants
Asda Warm Spaces
Garfield Weston Foundation
Sir James Knott Foundation
GMBC children's party fund
**Investment on deposit account**
Deposit account interest
GMBC IT grant
Tesco Community Fund
Donations|Unrestricted
Funds
£
11,342
2,452
555
6,395
783
-
-
-
-
-
-
-
21,527
896
896|Restricted
Funds
£
-
-
-
-
289
-
-
-
535
8,000
450
25,000
14,280
48,554
-
-|**Total**
**2023**
**£**
**11,342**
**2,452**
**555**
**6,395**
**1,072**
**-**
**-**
**-**
**535**
**8,000**
**450**
**25,000**
**14,280**
**70,081**
**896**
**896**|Total
2022
£|
|---|---|---|---|---|
|||||10,805
630
605
5,431
186
9,875
1,000
800
-
-
-
-
-|
|||||29,332|
|||||23|
|||||23|
Income was £70,977 (2022: £29,332) of which £21,527 was unrestricted (2022: £17,657) and £48,554 was restricted (2022: £11,675).
## **Rowlands Gill and District Community Centre**
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 31 December 2023
|**Analysis of resources expended**
5
**Charitable expenditure**
Support costs
Insurance/licences
IT equipment
6
**Governance costs**
Independent examiner's fees for reporting on
the accounts
Cleaner's payments
Gas
Electric
Admin/office
Events
Premises
Water
Cleaning
IT
Improvements|Unrestricted
Funds
£
4,625
25,541
1,158
634
1,773
1,738
1,627
107
720
1,422
-
1,206
40,551
Unrestricted
Funds
£
-
-|Restricted
Funds
£
-
479
-
-
-
-
-
-
-
-
-
22,443
22,922
Restricted
Funds
£
-
-|**Total**
**2023**
**£**
**4,625**
**26,020**
**1,158**
**634**
**1,773**
**1,738**
**1,627**
**107**
**720**
**1,422**
**-**
**23,649**
**63,473**
**Total**
**2023**
**£**
**-**
**-**
|Total
2022
£|
|---|---|---|---|---|
|||||4,057
2,068
1,052
482
1,861
1,431
1,630
62
318
449
9,589
279|
|||||23,278|
|||||Total
2022
£|
|||||-|
|||||-|
Expenditure was £63,473 (2022: £23,278) of which £40,551 was unrestricted (2022: £13,689) and £22,922 was restricted (2022: £9,589).
## 7 **Transactions with trustees**
## **Trustees' expenses**
No trustee expenses have been incurred in the year.
## **Transaction(s) with related parties**
There have been no related parties transactions in the year.
## **Rowlands Gill and District Community Centre**
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 31 December 2023
## 8 **Corporation Taxation**
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objectives.
## 9 **Cash at bank and in hand**
|Cash at bank
Business savings account
32 day notice account
**Liabilities at the period end**
Independent examination of accounts|Unrestricted
Funds
£
18,667
1,519
12,726
32,912|Restricted
Funds
£
-
-
27,280
27,280
**2023**
**£**
**240**
**240**|**2023**
**£**
**18,667**
**1,519**
**40,006**
**60,192**
2022
£
-|2022
£|
|---|---|---|---|---|
|||||8,391
-
44,297|
|||||52,688|
||||||
10 **Liabilities at the period end**
The above liability transactions are not included in the receipts and payments figures but are due to be paid for work done relating to the financial year.
## 11 **Events after the end of the reporting period**
No significant events affecting the Charity have occurred since the year end requiring an adjustment to these financial statements.
## **Rowlands Gill and District Community Centre**
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 31 December 2023
## 12 **Analysis of charitable funds**
## **Analysis of movements in unrestricted funds**
## **For the year ended 31 December 2023**
|**Analysis of charitable funds**
**Analysis of movements in unrestricted funds**
**For the year ended 31 December 2023**|||
|---|---|---|
|**Fund**
**balances**
**brought**
**Incoming**
**Resources**
**forward**
**resources**
**expended**
**Unrestricted funds**
£
£
£
General unrestricted fund
50,602
22,423
( 40,551 )
**_Totals_**
50,602
22,423
(40,551)
**Fund**
**balances**
**brought**
**Incoming**
**Resources**
**forward**
**resources**
**expended**
**Unrestricted funds**
£
£
£
General unrestricted fund
46,634
17,657
( 13,689 )
**_Totals_**
46,634
17,657
( 13,689 )
**Purpose of unrestricted funds**
General unrestricted fund
The 'free reserves' of the charity
**For the year ended 31 December 2022**|**Transfers**
£
438
438
**Transfers**
£
-
-|**Fund**
**balances**
**carried**
**forward**
**£**|
|||**32,912**|
|||**32,912**|
|||**Fund**
**balances**
**carried**
**forward**
**£**|
|||**50,602**|
|||**50,602**|
||||
## **Analysis of movement in restricted funds**
## **For the year ended 31 December 2023**
|**Restricted funds**
GMBC IT Grant
Tesco Community Fund
Noticeboard Grants
GMBC Children's party grant
ASDA warm spaces grant
Roof repairs
Community Foundation grant
**_Totals_**|**Fund**
**balances**
**brought**
**forward**
£
286
1,000
800
-
-
-
-
2,086|**Incoming**
**resources**
£
-
-
289
450
535
33,000
14,280
48,554|**Resources**
**expended**
£
( 1,000 )
( 1,279 )
( 450 )
( 193 )
( 20,000 )
-
(22,922)|**Transfers**
£
( 286 )
-
190
-
( 342 )
-
-
(438 )|**Fund**
**balances**
**carried**
**forward**
**£**|
|---|---|---|---|---|---|
||||||**-**
**-**
**-**
**-**
**-**
**13,000**
**14,280**|
||||||**27,280**|
## **Rowlands Gill and District Community Centre**
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 31 December 2023
## 12 **Analysis of charitable funds** _(continued)_ **For the year ended 31 December 2022**
|**Restricted funds**
GMBC IT Grant
Tesco Community Fund
Noticeboard Grants
**_Totals_**|**Fund**
**balances**
**brought**
**forward**
£
-
-
-
-|**Incoming**
**resources**
£
9,875
1,000
800
11,675|**Resources**
**expended**
£
( 9,589 )
-
-
( 9,589 )|**Transfers**
£
-
-
-
-|**Fund**
**balances**
**carried**
**forward**
**£**|
|---|---|---|---|---|---|
||||||**286**
**1,000**
**800**|
||||||**2,086**|
## **Purpose of major restricted funds**
Restricted funds represent income resources used for a specific purpose within the charity as identified by the donor.
GMBC IT Grant Travel and food costs Tesco Community Fund Travel costs Noticeboard Grants IT costs GMBC Children's party grant Staff salary ASDA warm spaces grant Winter wellbeing sessions Roof repairs Salary and project costs
## **Transfers between funds**
|**Transfers between funds**||
|---|---|
|Between unrestricted and
restricted funds
**Reason for transfer**
Moved from restricted funds for general purposes|**Amount**
**£**|
||**438**|
## 13 **Capital commitments**
As at 31 December 2023, the charity had no capital commitments (2022 -£nil)