CHARITY REGISTRATION NUMBER 523702 ## **HALLAM COMMUNITY AND YOUTH ASSOCIATION** ## **UNAUDITED FINANCIAL STATEMENTS** **FOR THE YEAR ENDED 31 AUGUST 2022** ## **HALLAM COMMUNITY AND YOUTH ASSOCIATION** ## **LEGAL AND ADMINISTRATIVE INFORMATION** **Trustees** Mr G Blincow Mr A G Bone Mr P E Curtis Mr I P Saunders Mr J A Coomer **Chairman** Mr I P Saunders **Treasurer** Mr J A Coomer **Secretary** Mrs G Riley **Charity number** 523702 **Principal address** Hallam Grange Crescent Fulwood Sheffield S10 4BD **Independent examiner** R J Givans BA FCA UHY Hacker Young 6 Broadfield Court Broadfield Way Sheffield S8 0XF **Bankers** NatWest Bank plc 42 High Street Sheffield S1 2GE ## **HALLAM COMMUNITY AND YOUTH ASSOCIATION** ## **CONTENTS** ||**Page**| |---|---| |Trustees' report|1 - 3| |Independent examiner's report|4| |Statement of financial activities|5| |Balance sheet|6| |Notes to the financial statements|7 - 18| ## **HALLAM COMMUNITY AND YOUTH ASSOCIATION** ## **TRUSTEES' REPORT** ## **FOR THE YEAR ENDED 31 AUGUST 2022** The trustees present their annual report and financial statements for the year ended 31 August 2022. The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's trust deed, 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 (FRS 102) (effective 1 January 2019)”. ## **Objectives and activities** The objects of the association are to promote the benefit of the inhabitants of the districts of Lodge Moor and Fulwood, Sheffield and the neighbourhood, to acquire and maintain land for development and use as a playground and sports field and to establish a community centre for activities promoted by the association in the furtherance of the above object. The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake. An annual magazine outlining all the section activities is produced and distributed to approximately 5000 homes within the local area. Almost all the groups are organised and run by volunteers whose work is much appreciated by the trustees. The trustees openly encourage all sections to look for new ideas to improve their sections and to maintain their high level of results within their activities. Applications for employment by disabled persons are always fully considered, bearing in mind the aptitudes of the applicant concerned. In the event of members of staff becoming disabled, every effort is made to ensure that their employment within the charity continues and that the appropriate training is arranged. It is the policy of the charity that the training, career development and promotion of disabled persons should, as far as possible, be identical to that of other employees. - 1 - ## **HALLAM COMMUNITY AND YOUTH ASSOCIATION** ## **TRUSTEES' REPORT (CONTINUED)** ## **FOR THE YEAR ENDED 31 AUGUST 2022** ## **Achievements and performance** Following the gradual removal of Covid restrictions, activities in the community hall have returned to nearnormal. There is still a heightened awareness of possible cross-infection during Section meetings and sensible precautions are still taken. Only one Section still needs the Hall to be 'fogged' before use. Our monthly Council meetings are once again face to face, rather than via Zoom. Unfortunately, we were unsuccessful in our bid for a grant from the 'Voluntary & Community Sector Recovery Fund' from Sheffield/ UK government, which we wanted for ventilation improvements to the Hall. Nevertheless, this remains a long-term goal for us. We were, however, successful in obtaining three smaller grants from other sources, one of which funded half the cost of refurbishing the Hall's PA and lighting system. The Bar has also been modernised to reflect the needs of the external Hall hire such as weddings. Fire Drills were recommended during our last fire safety inspection, so we have introduced annual fire drills for all Sections using the Hall. This will also be applied to our regular external users. Our annual fete returned to its regular spot in early July, following two years of Covid disruption. It was thoroughly enjoyed by hundreds of people in hot, sunny weather. The event was also probably the most financially successful and best attended fete the association, and the school PTFA, have ever organised. Our bright, lively, and informative annual magazine, 'The Hallam Citizen', was produced and distributed as usual over the summer. Considerable thanks must go to the organisers of the fete and the editor of the Citizen for all the dedication and hard work involved in making a success of these two jobs. The Association Secretary and the Hall Bookings Secretary are both resigning with effect from the AGM in November 2022, and it would be appropriate at this point to also acknowledge all their hard work and dedication. Thank you Gill and Helen for helping to make the Association run so smoothly and successfully over many years. HCYA Membership numbers have continued to fall over the last two years, as the age profile of the Association rises. Council will spend time over the coming months discussing the implications of this decrease and how the Association should react to the trend. ## **Financial review** The trustees consider the financial position of the charity overall to be satisfactory. The trustees aim to keep sufficient working reserves to cover six months unrestricted expenditure. This is considered adequate should major repairs to the premises be required that are not covered by insurance. At 31 August 2022 the actual level of reserves was £168,024 (2021: £155,355), consisting of tangible fixed assets of £86,037, designated reserves of £10,027 and £71,960 of freely available general reserves. It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year. The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks. - 2 - ## **HALLAM COMMUNITY AND YOUTH ASSOCIATION** ## **TRUSTEES' REPORT (CONTINUED)** ## **FOR THE YEAR ENDED 31 AUGUST 2022** ## **Structure, governance and management** The charity was established by a charitable trust deed. The trustees who served during the year were: Mr G Blincow Mr A G Bone Mr P E Curtis Mr I P Saunders Mr J A Coomer New trustees are appointed to the committee as considered necessary by a majority of existing trustees. The association is managed by monthly meetings of the trustees, officers, representatives of sections and other appointed members. The association's constitution states that it is to be non-party in politics and non-sectarian in religion. There are no political or charitable contributions made by the association. ## **Asset cover for funds** Note 19 sets out an analysis of the assets attributable to the various funds and a description of any trusts. These assets are sufficient to meet the charity's obligations on a fund by fund basis. The trustees' report was approved by the Trustees. ## **Mr I P Saunders** Chairman Dated: 2 November 2022 - 3 - 6 Broadfield Court Broadfield Way Sheffield S8 0XF ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HALLAM COMMUNITY AND YOUTH ASSOCIATION** I report to the trustees on my examination of the financial statements of Hallam Community and Youth Association (the charity) for the year ended 31 August 2021. ## **Responsibilities and basis of report** As the trustees 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: - 1 accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or - 2 the financial statements do not accord with those records; or - 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. ## **R J Givans BA FCA UHY Hacker Young** ## **Chartered Accountants** Dated: 2 November 2022 - 4 - ## **HALLAM COMMUNITY AND YOUTH ASSOCIATION** ## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2022** |||**Unrestricted**|**Unrestricted**|**Unrestricted**||**Total**|**Unrestricted**||**Unrestricted**|**Total**| |---|---|---|---|---|---|---|---|---|---|---| |||**funds**|**funds**|||**2022**|**funds**||**funds**|**2021**| |||**general**|**designated**||||**general**||**designated**|| ||**Notes**|**£**|**£**|||**£**|**£**||**£**|**£**| |**Income and endowments from:**||||||||||| |Voluntary income|**3**|5,450||-||5,450|827||-|827| |Charitable activities|**4**|24,196|21,512|||45,708|7,143||2,278|9,421| |Bar income and||||||||||| |fundraising activities|**5**|20,347||-||20,347|642||-|642| |Interest received|**6**|25||-||25|6||-|6| |Other income|**7**|5,008||-||5,008|20,399||-|20,399| |**Total income**||55,026|21,512|||76,538|29,017||2,278|31,295| |**Expenditure on:**||||||||||| |Raising funds|**8**|13,751||-||13,751|281||-|281| |Charitable activities|**9**|35,242|14,876|||50,118|37,773||1,565|39,338| |**Total resources**||||||||||| |**expended**||48,993|14,876|||63,869|38,054||1,565|39,619| |**Net incoming/**||||||||||| |**(outgoing) resources**||||||||||| |**before transfers**||6,033||6,636||12,669|(9,037)||713|(8,324)| |Gross transfers||||||||||| |between funds||4,734|(4,734)|||-|95||(95)|-| |**Net income/(expenditure)**||||||||||| |**for the year/**||||||||||| |**Net movement in funds**||10,767||1,902||12,669|(8,942)||618|(8,324)| |Fund balances at 1||||||||||| |September 2021||147,230||8,125||155,355|156,172||7,507|163,679| |**Fund balances at 31**||||||||||| |**August 2022**||157,997|10,027|||168,024|147,230||8,125|155,355| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. - 5 - ## **HALLAM COMMUNITY AND YOUTH ASSOCIATION** ## **BALANCE SHEET** ## **AS AT 31 AUGUST 2022** |**Notes**
**Fixed assets**
Tangible assets
**13**
**Current assets**
Stocks
**15**
Debtors
**16**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
Other creditors
**17**
Net current assets
**Total assets less current liabilities**
**Income funds**
Unrestricted funds
Designated funds
**18**
General unrestricted funds|**2022**
**£**
2,200
11,437
70,279
83,916
1,929
10,027
157,997|**£**
86,037
81,987
168,024
168,024
168,024|**2021**
**£**
210
4,526
63,352
68,088
1,613
8,125
147,230|**£**
88,880
66,475| |---|---|---|---|---| |||||155,355| |||||155,355| |||||155,355| The financial statements were approved by the Trustees on 2 November 2022 Mr I P Saunders **Trustee** - 6 - ## **HALLAM COMMUNITY AND YOUTH ASSOCIATION** ## **NOTES TO THE FINANCIAL STATEMENTS** ## **FOR THE YEAR ENDED 31 AUGUST 2022** ## **1 Accounting policies** ## **Charity information** Hallam Community and Youth Association is a registered charity. The principal address is Hallam Grange Crescent, Fulwood, Sheffield, S10 4BD. ## **1.1 Accounting convention** The accounts have been prepared in accordance 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 (FRS 102)” (as amended for accounting periods commencing from 1 January 2019). 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 accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. ## **1.2 Going concern** At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. ## **1.3 Charitable funds** Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements. ## **1.4 Incoming resources** 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. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. - 7 - ## **HALLAM COMMUNITY AND YOUTH ASSOCIATION** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## **FOR THE YEAR ENDED 31 AUGUST 2022** **1 Accounting policies (Continued)** Government grants are recognized at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability. Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts and other sales related taxes. ## **1.5 Resources expended** 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. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use. Resources expended, inclusive of irrecoverable VAT, are recognised in the year in which they are incurred and are analysed in the statement of financial activities according to the nature of the expense. No costs have been apportioned. Costs of generating funds comprises those costs directly attributable to specific fundraising events and are included in bar and fundraising costs. Charitable activities comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes costs that can be directly allocated to such activities and those costs of an indirect nature that are necessary to support them. Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the independent examination fees and costs linked to the strategic management of the charity. - 8 - ## **HALLAM COMMUNITY AND YOUTH ASSOCIATION** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## **FOR THE YEAR ENDED 31 AUGUST 2022** **1 Accounting policies** **(Continued)** ## **1.6 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: Leasehold property Fixtures, fittings & equipment All leasehold property costs are depreciated over the term of the lease - 40 years from September 1996 15% reducing balance The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities. ## **1.7 Impairment of fixed assets** At each reporting end date, the charity reviews the carrying amounts of its tangible and intangible 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. Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised immediately in income/(expenditure) for the year, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease. Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately, unless the relevant asset is carried in at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase. ## **1.8 Stocks** Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured at the lower of replacement cost and cost. Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution. - 9 - ## **HALLAM COMMUNITY AND YOUTH ASSOCIATION** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## **FOR THE YEAR ENDED 31 AUGUST 2022** ## **1 Accounting policies** ## **(Continued)** ## **1.9 Cash and cash equivalents** Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. ## **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 when the charity becomes party to the contractual provisions of the instrument. Financial assets are offset, with the net amounts presented in the accounts 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 initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. ## _**Impairment of financial assets**_ Financial assets, other than those held at fair value through income and expenditure, are assessed for indicators of impairment at each reporting date. Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in net income/(expenditure) for the year. If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in net income/(expenditure) for the year. ## _**Derecognition of financial assets**_ Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the charity transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party. - 10 - ## **HALLAM COMMUNITY AND YOUTH ASSOCIATION** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## **FOR THE YEAR ENDED 31 AUGUST 2022** ## **1 Accounting policies** **(Continued)** ## _**Basic financial liabilities**_ Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. 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 initially at transaction price and subsequently measured at amortised cost using the effective interest method. ## _**Derecognition of financial liabilities**_ Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled. ## **1.11 Leases** Rentals payable under operating leases, including any lease incentives received, are charged to income on a straight line basis over the term of the relevant lease. ## **2 Critical accounting estimates and judgements** In the application of the charity’s accounting policies, the trustees are 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. ## **3 Voluntary income** ||**2022**|**2021**|| |---|---|---|---| ||**£**|**£**|| |Membership subscriptions, donations and gifts|5,450||827| - 11 - ## **HALLAM COMMUNITY AND YOUTH ASSOCIATION** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## **FOR THE YEAR ENDED 31 AUGUST 2022** |**4**|**Charitable activities**||| |---|---|---|---| |||**2022**|**2021**| |||**£**|**£**| ||Community centre activities and hall hire|45,368|8,621| ||Other income|340|800| |||45,708|9,421| ||Analysis by fund||| ||Unrestricted funds - general|24,196|7,143| ||Unrestricted funds - designated|21,512|2,278| |||45,708|9,421| |**5**|**Bar income and fundraising activities**||| |||**2022**|**2021**| |||**£**|**£**| ||Non-charitable trading activities|20,347|642| |**6**|**Interest received**||| |||**2022**|**2021**| |||**£**|**£**| ||Interest receivable|25|6| - 12 - ## **HALLAM COMMUNITY AND YOUTH ASSOCIATION** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## **FOR THE YEAR ENDED 31 AUGUST 2022** ## **7 Other income** |**2022**
**£**
Coronavirus exceptional support grants receivable
2,937
Sheffield City Council Ward Pot Grant
2,071
5,008|2021
£
19,299
1,100| |---|---| ||20,399| ## **8 Raising funds** ||**2022**|**2021**|| |---|---|---|---| ||**£**|**£**|| |Other bar and fundraising costs|13,341||281| |Staff costs|410||-| |Bar and fundraising costs|13,751||281| ||13,751||281| - 13 - ## **HALLAM COMMUNITY AND YOUTH ASSOCIATION** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## **FOR THE YEAR ENDED 31 AUGUST 2022** ## **9 Charitable activities** ||||||**2022**|**2022**||**2021**||| |---|---|---|---|---|---|---|---|---|---|---| ||||||**£**|||**£**||| |Depreciation and impairment||||||6,785||||6,171| |Section activity expenditure|||||14,876|||||1,565| |Maintenance of building||||||3,537|||13,237|| |Cleaning||||||7,966||||5,190| |Repairs and renewals||||||3,169||||1,448| |Hire of facilities||||||1,163||||-| |Light, heat and water||||||5,425||||4,144| |Ground rent||||||1,000||||1,000| |Insurance||||||2,954||||2,194| |Postage and stationery||||||132||||1,856| |Bank charges||||||927||||123| |Miscellaneous||||||358||||481| |Broadband||||||656||||819| ||||||48,948||||38,228|| |Share of governance costs (see note|10)|||||1,170||||1,110| ||||||50,118||||39,338|| |**Support costs**||||||||||| |**Support**||**Governance**|**2022**||**Support**|||**Governance**|**2021**|| |**costs**||**costs**|||**costs**|||**costs**||| |**£**||**£**|**£**||**£**|||**£**|**£**|| |Independent examiner's||||||||||| |fee|-|1,170|1,170||||-|1,110||1,110| ||-|1,170|1,170||||-|1,110||1,110| |Analysed between||||||||||| |Charitable activities|-|1,170|1,170||||-|1,110||1,110| ## **10 Support costs** ## **11 Trustees** None of the trustees (or any persons connected with them) received any remuneration or any other benefits from employment with the charity or any related entity during the year, but one of them was reimbursed a total of £325 (2021 - £1,200) for expenses on behalf of the charity. - 14 - ## **HALLAM COMMUNITY AND YOUTH ASSOCIATION** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022** ## **12 Employees** ## **Number of employees** The average monthly number of employees during the year was: |||**2022**|**2022**|**2021**| |---|---|---|---|---| |||**Number**||**Number**| |Bar Staff|||1|-| |**Employment costs**||**2022**||**2021**| |||**£**||**£**| |Wages and salaries|||410|-| |There were no employees whose annual remuneration was £60,000 or more.||||| |**Tangible fixed assets**||||| ||**Leasehold**|**Fixtures, fittings**||**Total**| ||**property**|**& equipment**||| ||**£**||**£**|**£**| |**Cost**||||| |At 1 September 2021|247,154||30,463|277,617| |Additions|-||3,942|3,942| |At 31 August 2022|247,154||34,405|281,559| |**Depreciation and impairment**||||| |At 1 September 2021|161,486||27,251|188,737| |Depreciation charged in the year|5,712||1,073|6,785| |At 31 August 2022|167,198||28,324|195,522| |**Carrying amount**||||| |At 31 August 2022|79,956||6,081|86,037| |At 31 August 2021|85,668||3,212|88,880| ## **13 Tangible fixed assets** - 15 - ## **HALLAM COMMUNITY AND YOUTH ASSOCIATION** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## **FOR THE YEAR ENDED 31 AUGUST 2022** |**14**|**Financial instruments**|**2022**|**2022**|**2021**|**2021**| |---|---|---|---|---|---| |||**£**||**£**|| ||**Carrying amount of financial assets**||||| ||Debt instruments measured at amortised cost||8,317||2,902| ||**Carrying amount of financial liabilities**||||| ||Measured at amortised cost||1,929||1,613| |**15**|**Stocks**|**2022**||**2021**|| |||**£**||**£**|| ||Bar stock||2,200||210| |**16**|**Debtors**||||| |||**2022**||**2021**|| ||**Amounts falling due within one year:**|**£**||**£**|| ||Trade debtors||8,317||2,902| ||Prepayments and accrued income||3,120||1,624| ||||11,437||4,526| |**17**|**Other creditors falling due within one year**||||| |||**2022**||**2021**|| |||**£**||**£**|| ||Trade creditors||759||503| ||Accruals and deferred income||1,170||1,110| ||||1,929||1,613| - 16 - In c r 4 ry4 r4 C