Charity registration number 523523
BRAYTON COMMUNITY CENTRE
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2023
BRAYTON COMMUNITY CENTRE
CONTENTS
| Page | |
|---|---|
| Legal and administrative information | 1 |
| Trustee report | 2 - 3 |
| Statement of trustee responsibilities | 4 |
| Independent examiner's report | 5 |
| Statement of financial activities | 6 - 7 |
| Statement of financial position | 8 |
| Notes to the financial statements | 9 - 17 |
BRAYTON COMMUNITY CENTRE
LEGAL AND ADMINISTRATIVE INFORMATION
| Trustee | Up for Yorkshire | (Appointed 25 July 2022) |
|---|---|---|
| Board of the Trustee | Fiona Connor | |
| Jean Cross | ||
| Kay Goodwin | ||
| Ann Rhodes | ||
| Martin Wedgewood | ||
| Margaret Craik | (Resigned 3 November 2022) | |
| Previous charity trustees | Katy Arrand* | |
| Carol McCreadie* | ||
| Steve Milnes* | ||
| * The resignation date of the previous trustees is unknown | ||
| Charity number | 523523 | |
| Registered address | Foxhill Lane | |
| Brayton | ||
| Selby | ||
| YO8 9EL | ||
| Correspondence address | c/o Selby AVS | |
| Community House | ||
| Selby | ||
| YO8 4QQ | ||
| Independent examiner | N Clemit ACA, FCCA | |
| JWPCreers LLP | ||
| Chartered Accountants | ||
| Genesis 5 | ||
| Church Lane | ||
| York | ||
| YO10 5DQ | ||
| Other names | Village Hall |
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BRAYTON COMMUNITY CENTRE
TRUSTEE REPORT FOR THE PERIOD ENDED 31 MARCH 2023
The Trustee presents its annual report and financial statements for the period ended 31 March 2023.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011 and "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 published in October 2019".
The legal and administrative information page forms part of this report.
Objectives and activities
The object of the charity is the provision and maintenance, for the benefit of the public, of a village hall for use by the inhabitants of the area of benefit without distinction of political, religious or other opinions, including use for:
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(a) meetings, lectures and classes, and
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(b) other forms of recreation and leisure-time occupation,
with the object of improving the conditions of life for the inhabitants.
Brayton Community Centre aims to be the hub of the local community offering a wide range of services to local residents and interest groups. As well as having a wide range of users, offering a variety of inclusive activities, it offers more bespoke youth and nursery services that are a valuable asset to the economy of the local area.
The centre is used for activities from kick boxing to child day care and is also available for private hire by residents. The centre also hosts a local amateur dramatics group who encourage local talent of all ages. The centre facilitates a wide range of inclusive services and activities.
Public benefit
The Trustee confirms that they have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers and duties.
Achievements and performance
The progress we are making at Brayton Community Centre continues to be extremely positive and invaluable to the building and the local community. The feedback on what we have achieved so far, from centre users, residents, and stakeholders, remains very positive.
-
Thanks to the support of Up for Yorkshire Jade Huddlestone works one day per week on reception for the centre, and then a further 16 hours spread across the rest of the week, particularly looking at the development of Brayton Community Centre.
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Bookings are healthy and going up, and big steps forward have been made to maximise use at the weekends for private parties.
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We are working closely with the Youth Justice team, who have been attending the centre regularly to provide meaningful and extremely helpful work placements for some of their young people. They have mainly been working in the grounds and surrounding land, helping us to keep on top of litter picking, weed control and general tidying and cutting back.
-
Many months of legal efforts finally paid off and that the full legal transfer, making Up For Yorkshire sole Trustee of Brayton Community Centre and legal ‘guardians’ of the building, is now complete.
-
We have met with Brayton Primary School and discussed options and ways that they could use the Community Centre, as well as getting their pupils involved in community-based projects.
Our longer-term plans and ideas for the future continue to take shape, with us needing to consider options and then make some decisions about what we want from the centre, what can address the biggest need, and how we can manage that as an organisation.
-
We ran a hugely successful ‘Playground Action Meeting’, involving representatives from the local school (teachers and children), police, council, parish council and ourselves. It was a brilliantly constructive and useful session, with some wonderful ideas, thoughts, and aspirations. It was particularly fantastic to have such a varied mix of voices and experiences to help us start to map out a plan. We all agreed that the input from the Brayton Primary School pupils was especially helpful and hugely constructive. One suggestion at the meeting was for a Pump Track, to replace the run-down playground at the back of the building. Stronger Communities have given Up for Yorkshire £1,000 specifically for consultation work around the idea of a Pump Track and a new playground in a new location.
-
We have met with Mediale and a Leeds based youth/arts charity, to discuss art options for the centre moving forward. Culture and the arts is another big gap in the area, and could also create a wonderful opportunity and identity for Brayton Community Centre moving forward.
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We are excited to report that more birthday parties are booked in and we are seeing this really starting to take off at the Centre.
-
The side courtyard at the Community Centre is now all finished, following our £2,950 funding from the locality budget (at North Yorkshire County Council) via Mark Crane. This is a much nicer area now, and a great outdoor space that can be used by those hiring the main hall.
We have welcomed the Selby Camera Club into the Centre as permanent and regular users of the smaller community room.
- 2 -
BRAYTON COMMUNITY CENTRE
TRUSTEE REPORT (CONTINUED) FOR THE PERIOD ENDED 31 MARCH 2023
Brayton Youth Connect
The Centre has been used by Up for Yorkshire to perform their Brayton Youth Connect work. Brayton Youth Connect is a diversionary and desistance project designed to engage a group of up to 30 local young people aged 12 – 17 to create a connection to Brayton Community Centre and learn leadership skills they need to run positive activities for them and their peers.
The longer term aim being to test their interest in forming a ‘youth group’ and to co-design what this may look like. The project was based around a weekly visit over 20 weeks by Flying Futures, an experienced youth activity provider.
More than 25 young people have engaged over the delivery of the project and Flying Futures and Up for Yorkshire staff have improved relations and understanding of the value of Brayton Community Centre to the young people and wider community.
Financial review
Brayton Community Centre finished the period with an overall surplus of £3,947. This was made up of surpluses of £3,947 within unrestricted funds and £nil within restricted funds.
Total income was £90,488 (£72,763 in 2021).
Our expenditure in the period was £86,541 (£76,113 in 2021).
The trustees were pleased with the overall results as they try to balance rebuilding reserves whilst also keeping the centre affordable for the community.
Structure, governance and management
Governing document
Brayton Community Centre is a charity registered at with the Charity Commission (number 523523). The charity was registered on 19 December 1963 and is governed by a scheme dated 6 October 2022.
The trustee report was approved by the Trustee and signed on their behalf.
Up for Yorkshire Trustee
16 November 2023
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BRAYTON COMMUNITY CENTRE
STATEMENT OF TRUSTEE RESPONSIBILITIES FOR THE PERIOD ENDED 31 MARCH 2023
The trustee is responsible for preparing the Trustee Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the trustee to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period.
In preparing these financial statements, the trustee is required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustee is responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable it to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. It is also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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BRAYTON COMMUNITY CENTRE
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEE OF BRAYTON COMMUNITY CENTRE
I report to the trustee on my examination of the financial statements of Brayton Community Centre (the charity) for the period ended 31 March 2023.
Responsibilities and basis of report
As the trustee of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable 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 that in any material respect:
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1 accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
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2 the financial statements do not accord with those records; or
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3 the financial statements do 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 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 financial statements to be reached.
N Clemit ACA, FCCA
JWPCreers LLP Chartered Accountants Genesis 5 Church Lane York YO10 5DQ
Dated: 16 November 2023
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BRAYTON COMMUNITY CENTRE
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE PERIOD ENDED 31 MARCH 2023
| Current financial year Unrestricted Unrestricted Restricted funds funds funds general designated 2023 2023 2023 Notes £ £ £ Income from: Donations and legacies 4 15,949 - 10,450 Charitable activities 5 64,089 - - Total income 80,038 - 10,450 Expenditure on: Charitable activities 6 75,953 4,588 6,000 Net income/(expenditure) for the period 4,085 (4,588) 4,450 Gross transfers between funds 9 (2,776) 7,226 (4,450) Net income/(expenditure) for the period/ Net movement in funds 1,309 2,638 - Fund balances at 1 January 2022 993 600,000 - Fund balances at 31 March 2023 2,302 602,638 - |
Total 2023 as £ 26,399 64,089 90,488 86,541 3,947 - 3,947 600,993 604,940 |
Total 2021 restated £ 52,018 20,745 72,763 76,113 (3,350) - (3,350) 604,343 600,993 |
|---|---|---|
The statement of financial activities includes all gains and losses recognised in the period.
All income and expenditure derive from continuing activities.
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BRAYTON COMMUNITY CENTRE
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE PERIOD ENDED 31 MARCH 2023
| Prior financial year Unrestricted Unrestricted Restricted funds funds funds general designated 2021 2021 2021 as restated as restated as restated as Notes £ £ £ Income from: Donations and legacies 4 52,018 - - Charitable activities 5 20,745 - - Total income 72,763 - - Expenditure on: Charitable activities 6 73,124 - 2,989 Net income/(expenditure) for the period (361) - (2,989) Gross transfers between funds 9 - - - Net income/(expenditure) for the year/ Net movement in funds (361) - (2,989) Fund balances at 1 January 2021 1,354 600,000 2,989 Fund balances at 31 December 2021 993 600,000 - |
Total 2021 restated £ 52,018 20,745 72,763 76,113 (3,350) - (3,350) 604,343 600,993 |
|---|---|
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BRAYTON COMMUNITY CENTRE
STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2023
| Notes Fixed assets Tangible assets 10 Current assets Debtors 11 Cash at bank and in hand Creditors: amounts falling due within one year 12 Net current assets Total assets less current liabilities Income funds Unrestricted funds - designated 14 Unrestricted funds - general |
2023 £ 14,162 20,198 34,360 (32,058) |
£ 602,638 2,302 604,940 602,638 2,302 604,940 |
2021 as restated £ - 993 993 - |
£ 600,000 993 |
|---|---|---|---|---|
| 600,993 | ||||
| 600,000 993 |
||||
| 600,993 |
The financial statements were approved by the Trustee on 16 November 2023
Up for Yorkshire
Trustee
- 8 -
BRAYTON COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2023
1 Accounting policies
Charity information
Brayton Community Centre is a charity registered with the Charity Commission for England and Wales. The registered office is Foxhill Lane, Brayton, Selby, YO8 9EL.
1.1 Reporting period
The charity's current accounting period was extended to 31 March 2023 in line with the period end of the group of charities of which it is the sole subsidiary. The current amounts as disclosed in the Statement of Financial Activities covers a period of fifteen months from 1st January 2022, therefore the comparative amounts presented in the financial statements (including the related notes) are not entirely comparable.
1.2 Accounting convention
The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, "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) (issued in October 2019)" and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102).
The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the charity.
Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes. The principal accounting policies adopted are set out below.
1.3 Going concern
At the time of approving the financial statements, the trustee has a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustee continues to adopt the going concern basis of accounting in preparing the financial statements.
1.4 Charitable funds
Unrestricted funds are available for use at the discretion of the trustee in furtherance of their charitable objectives.
Designated funds comprise funds which have been set aside at the discretion of the trustee for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
1.5 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount.
1.6 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity.
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BRAYTON COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 MARCH 2023
1 Accounting policies
(Continued)
Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include its independent examination fees and costs linked to the strategic management of the charity.
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.
1.7 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Freehold land and buildings 200 years straight line Community Centre improvements 5 years straight line
1.8 Impairment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
1.9 Cash and cash equivalents
Cash and cash equivalents include cash in hand and deposits held at call with banks.
1.10 Financial instruments
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are measured at transaction price.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are recognised at transaction price.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised at transaction price.
2 Change in basis of preparation
The Trustee has made the decision to adopt accruals accounting for the financial statements, having adopted the receipts and payments basis in previous periods. This is in order to bring it in line with the basis of preparation of the parent charity in order to aid consolidation.
Note 18 outlines the prior period adjustments made in when transitioning from receipts and payments to accruals accounting.
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BRAYTON COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 MARCH 2023
3 Critical accounting estimates and judgements
In the application of the charity’s accounting policies, the trustee is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
4 Donations and legacies
| Unrestricted Restricted funds funds general 2023 2023 £ £ Donations and gifts 12,146 - Grants received - 10,450 Donated goods and services 3,803 - 15,949 10,450 |
Total Unrestricted funds general 2023 2021 as restated £ £ 12,146 32,940 10,450 10,204 3,803 8,874 26,399 52,018 |
Total Unrestricted funds general 2023 2021 as restated £ £ 12,146 32,940 10,450 10,204 3,803 8,874 26,399 52,018 |
|---|---|---|
| 52,018 |
Donation received from Up for Yorkshire for repairs and legal fees and donated services is support provided by Up for Yorkshire.
5 Charitable activities
| Charitable | Charitable | |
|---|---|---|
| Income | Income | |
| 2023 | 2021 | |
| as restated | ||
| £ | £ | |
| Rents and room hire | 64,089 | 20,745 |
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BRAYTON COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 MARCH 2023
6 Charitable activities
| Charitable | Charitable | |
|---|---|---|
| Expenditure | Expenditure | |
| 2023 | 2021 | |
| as restated | ||
| £ | £ | |
| Insurance | 3,646 | 4,905 |
| Water rates | 666 | 338 |
| Electricity | 5,472 | 2,346 |
| Gas | 7,810 | 4,726 |
| Security | 2,268 | 1,066 |
| Maintenance, repairs and renewals | 21,464 | 47,985 |
| Cleaning materials and equipment | 6,173 | 4,144 |
| Licenses | 238 | - |
| Management charge | 19,370 | 8,874 |
| Sundry expenses | 932 | - |
| 68,039 | 74,384 | |
| Share of support costs (see note 7) | 5,038 | 505 |
| Share of governance costs (see note 7) | 13,464 | 1,224 |
| 86,541 | 76,113 | |
| Analysis by fund | ||
| Unrestricted funds - general | 75,953 | 73,124 |
| Unrestricted funds - designated | 4,588 | - |
| Restricted funds | 6,000 | 2,989 |
| 86,541 | 76,113 |
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BRAYTON COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 MARCH 2023
7 Support costs
| Support costs Governance costs £ £ Depreciation 4,588 - Bank charges 122 - Stationery 34 - Telephone 294 - Accountancy - - Accountancy - 1,680 Legal and professional - 11,784 5,038 13,464 Analysed between Charitable activities 5,038 13,464 |
(as restated) 2023 Support costs Governance costs £ £ £ 4,588 - - 122 91 - 34 63 - 294 281 - - 70 - 1,680 - - 11,784 - 1,224 18,502 505 1,224 18,502 505 1,224 |
2021 £ - 91 63 281 70 - 1,224 |
|---|---|---|
| 1,729 | ||
| 1,729 |
Governance costs includes payments to accountants of £1,680 (2021: £nil) for independent examiners fees.
8 Trustee
During the period management charges of £19,370 (2021: £8,874) were paid to Up for Yorkshire. Of this total £7,974 (2021: £8,874) was charged prior to Up for Yorkshire becoming the sole trustee.
Before becoming sole trustee Up for Yorkshire donated funds and services of £15,949 (2021: £41,814).
At 31 March 2023 £28,190 (2021: £nil) was payable to Up for Yorkshire.
No other disclosable transactions occurred with the sole trustee in the period.
9 Transfers
All transfers within the year are in relation to capitalised assets moved to designated funds.
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BRAYTON COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 MARCH 2023
10 Tangible fixed assets
| Freehold land and buildings Community Centre improvements £ £ Cost or valuation At 1 January 2022 600,000 - Additions - 7,226 At 31 March 2023 600,000 7,226 Depreciation Depreciation charged in the period 3,750 838 At 31 March 2023 3,750 838 Carrying amount At 31 March 2023 596,250 6,388 At 31 December 2021 (as restated) 600,000 - |
Total £ 600,000 7,226 |
|---|---|
| 607,226 | |
| 4,588 | |
| 4,588 | |
| 602,638 | |
| 600,000 |
Freehold land and buildings were valued at £600,000 on 31 August 2021 by Michael J Townend, FRICS FAAV of Townend Clegg & Co chartered surveyors.
The historic cost of the Community Centre is unknown.
The title of the property is held by the Trustee, Up for Yorkshire.
11 Debtors
| Amounts falling due within one year: Trade debtors Prepayments and accrued income Creditors: amounts falling due within one year Trade creditors Amount owed to parent undertaking Accruals and deferred income |
2023 as £ 10,489 3,673 14,162 2023 as £ 1,815 28,190 2,053 32,058 |
2021 restated £ - - |
|---|---|---|
| - | ||
| 2021 restated £ - - - |
||
| - |
12 Creditors: amounts falling due within one year
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BRAYTON COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 MARCH 2023
13 Restricted funds
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
| Movement in funds | Movement in funds | Movement in funds | ||||
|---|---|---|---|---|---|---|
| Balance at | Income | Expenditure | Transfers | Balance at | ||
| 1 January 2022 | 31 March 2023 | |||||
| £ | £ | £ | £ | £ | ||
| BPC - legal fees | - | 6,000 | (6,000) | - | - | |
| BPC - CCTV | - | 1,500 | - | (1,500) | - | |
| NYCC - new floor | - | 2,950 | - | (2,950) | - | |
| - | 10,450 | (6,000) | (4,450) | - | ||
| Movement | in funds (as restated) | |||||
| Balance at | Income | Expenditure | Transfers | Balance at | ||
| 1 January 2021 | 31 December | |||||
| 2021 | ||||||
| £ | £ | £ | £ | £ | ||
| Play Area Trust | 2,989 | - | (2,989) | - | - | |
| 2,989 | - | (2,989) | - | - |
BPC - legal fees
Funds received from Brayton Parish Council to help cover the cost of legal fees.
BPC - CCTV
Funds received from Brayton Parish Council to help cover the cost of new CCTV.
NYCC - new floor
Funds received from North Yorkshire County Council to help cover the cost of installing a new floor in the Centre.
Play Area Trust (2021 only)
Funds to maintain the play area and fencing.
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BRAYTON COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 MARCH 2023
14 Unrestricted funds - designated
These are unrestricted funds which are material to the charity's activities made up as follows:
| Movement in funds | Movement in funds | Movement in funds | Movement in funds | |||||
|---|---|---|---|---|---|---|---|---|
| Balance at | Income | Expenditure | Transfers | Balance at | ||||
| 1 January 2022 | 31 March 2023 | |||||||
| £ | £ | £ | £ | £ | ||||
| Fixed assets | 600,000 | - | (4,588) | 7,226 | 602,638 | |||
| Movement | in funds (as | restated) | ||||||
| Balance at | Income | Expenditure | Transfers | Balance at | ||||
| 1 January 2021 | 31 December | |||||||
| 2021 | ||||||||
| £ | £ | £ | £ | £ | ||||
| Fixed assets | 600,000 | - | - | - | 600,000 | |||
| 15 | Analysis of net assets between funds | |||||||
| Unrestricted | Designated | Restricted | Total | |||||
| funds | funds | funds | ||||||
| 2023 | 2023 | 2023 | 2023 | |||||
| £ | £ | £ | £ | |||||
| Fund balances at 31 March 2023 are represented by: | ||||||||
| Tangible assets | - | 602,638 | - | 602,638 | ||||
| Current assets/(liabilities) | 2,302 | - | - | 2,302 | ||||
| 2,302 | 602,638 | - | 604,940 | |||||
| (as restated) | ||||||||
| Unrestricted | Designated | Restricted | Total | |||||
| funds | funds | funds | ||||||
| 2021 | 2021 | 2021 | 2021 | |||||
| £ | £ | £ | £ | |||||
| Fund balances at 31 December 2021 are | represented by: | |||||||
| Tangible assets | - | 600,000 | - | 600,000 | ||||
| Current assets/(liabilities) | 993 | - | - | 993 | ||||
| 993 | 600,000 | - | 600,993 |
16 Related party transactions
There were no disclosable related party transactions during the period (2021 - none) other than those included within the note disclosing transactions and balances with the Trustee.
17 Ultimate parent undertaking
Selby District Association of Voluntary Service, a charitable company registered with the Charity Commission in England and Wales (1146109) and at Companies House (07565045), became the sole trustee with administrative rights over Brayton Community Centre on 25 July 2022. Selby District Association of Voluntary Service has since changed their name to Up for Yorkshire. Up for Yorkshire is an infrastructure organisation working for the benefit of the people who live and work in Selby District. Up for Yorkshire heads the largest group in which the results of the Brayton Community Centre are consolidated. The registered address of Up for Yorkshire is Community House, Portholme Road, Selby, North Yorkshire, YO8 4QQ.
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BRAYTON COMMUNITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 MARCH 2023
18 Prior period adjustments
| Unrestricted Unrestricted Restricted general designated £ £ £ Balance as at 1 January 2021 as previously reported 1,354 - 2,989 Fixed assets at valuation - 600,000 - Balance as at 1 January 2021 as adjusted 1,354 600,000 2,989 Net movement in funds for year ended 31 December 2021 as previously reported (361) - (2,989) Donations in kind 32,940 - - Donated service received 8,874 - - Charitable expenditure (41,814) - - Net movement in funds for year ended 31 December 2021 as adjusted (361) - (2,989) |
Total £ 4,343 600,000 604,343 (3,350) 32,940 8,874 (41,814) (3,350) |
|---|---|
The prior period adjustments are in relation to the change in basis of preparation from receipts and payments to accruals accounting. The adjustments related to bringing the community centre building into designated funds as a fixed asset, recording donations in kind for the expenditure paid for on behalf of Brayton Community Centre by Up for Yorkshire and recording donated services incurred by Up for Yorkshire in assisting the refurbishment of the centre.
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