2022-03-31-accounts - Butetown Community Association

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Butetown Community Association

Report of the trustees (including strategic report) for the year ending 31 March 2022

and accounts for Companies Act purposes.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, 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).

Page 2

Butetown Community Association

Report of the trustees (including strategic report) for the year ending 31 March 2022

(continued)

Reference and administrative details

Charity number: 123456789	524130
Prinicpal Office	Butetown Community Centre
	Loudoun Square
	Cardiff
	CF10 5UZ
Our advisers
Independent Examiner	Llewellyns Certified Chartered Accountants
	1st Floor
	Brook House
	Brook Road
	Whitchurch
	Cardiff
	CF14 1DU
Bankers	Barclays Bank Plc
	28 Working Street
	Cardiff
	CF10 2DP

Directors and trustees

The directors of the charitable company (the charity) are its trustees for the purpose of charity law. The trustees and officers serving during the year and since the year end were as follows:

Key management personnel: Trustees

Officers & Trustees Hilary Brown Lyn Eynon Ros Cains-Prentice Francine Sanders Chantelle Haughton Carlton Peets Franklyn Parris Roy Brown Falsai Hashi

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Butetown Community Association Report of the trustees (including strategic report) for the year ending 31 March 2022 (continued)

Objectives and activities

To promote the benefit of the inhabitants of Butetown and the neighbourhood without distinction of sex or of political, religious or other opinions, by associating the local authorities, voluntary organisations and inhabitants in a common effort to advance education and to provide facilities in the interests of social welfare for recreation and leisure time occupation with the object of improving the condition of life for the said inhabitants.

To maintain and manage, or to co-operate with any local statutory authority in the maintenance and management of the centre for activities promoted by the Association and its constituent bodies in furtherance of the above objects. The Association shall be non-party in politics and non-sectarian in religion.

The trustees have considered the Charity Commission's guidance on public benefit, including guidance "Public Benefit: Running a Charity (PB2)" when reviewing the aims and objectives of the charity and in planning its future activities .

Strategic Report Achievements and performance

The past two years have been extremely challenging for us at Butetown Community Centre as it has been for most small charities and the voluntary sector during this period. The social and economic effects of the Covid-19 Pandemic will continue to be felt in our community for a long time to come, but hopefully we have come through the worst of it, and we are now more than ready to face the challenges ahead of us.

We started this reporting period in much the same way as we ended the last-in lockdown due to the Covid-19 Pandemic. The centre remained closed to the public but we continued to support the most vulnerable in our community through the BAME Emergency Food Box Scheme which delivered over 300 boxes of free food and essential items to the wider community, the scheme quickly expanded to include the provision of essential items and equipment for babies and children as well as clothes and much needed household goods.

As Covid restrictions started to ease, we were able to re-open the centre with safety measures in place on Tuesday 4[th] May 2021.

During this period of immense change and uncertainty we were able to welcome back many (although sadly not all) of the regular groups:

The Butetown Domino and Social Club came back to centre as soon as lockdown restrictions eased. We are thankful for their continued attendance and support as many of this group were deemed vulnerable and many were still shielding. We hope to continue our mutual support of the Butetown Domino Club who provide a vital social club for like minded people to come together to socialise, share a hobby and maintain a cultural tradition.

The Butetown Domino and Social Club also includes many members who came to the UK from Commonwealth countries such as the Caribbean and Africa and form part of the Windrush Generation. We were able to hold three socially distanced Windrush events thanks to project funding from the Home Office and Welsh Government.

The Mentor Ring and Hayaat Women Trust returned to face to face operations and were able to continue their various activities and events throughout the centre.

Meeting room hire usually provides vital income to the centre but this still remains a challenge as many voluntary organisations and businesses continue to work from home and conduct meetings via social platforms, therefore we are yet to see a return to pre-pandemic levels, however some of our regular user groups such as Public Health Wales, United Welsh and the BBC have used the centre recently for meetings and workshops.

Enterprise Units

We now have Tenants in All five of the Enterprise units which provide much needed monthly income for the centre and in return they receive office spaces that are well maintained, inclusive of utilities, discounted function and meeting room hire and are well supported. During this period, we welcomed C3SC to the centre. They are a large organisation that supports and have already proved to be a huge asset to the community.

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Butetown Community Association

Report of the trustees (including strategic report) for the year ending 31 March 2022 (continued)

The Community Cafe

In January 2021 we welcomed a new Chef into the kitchen, providing a professional working environment and support to

His confidence and Clientele has grown immensely during this period and we look forward to a bright future for him in the hospitality field.

The Bar

The licenced bar remains as ever, a very valued asset to the Community Centre and a much needed resource for community cohesion, as it brings people together and is an important resource at funerals, events and family celebrations. It is usually our biggest source of income however as to be expected post-Pandemic, we have seen a huge drop in the number of bookings for social events this year.

Our first booking of a social event (a birthday party) came five months after we re-opened. we also saw the return of our

Thursday social evenings have also seen a dramatic decline in the numbers attending which has had a drastic effect on bar

The numbers attending the Sunday Socials are slowly increasing and we hope that this trend continues into the next financial year.

Although a valued asset, the bar is our second highest expense in terms of running costs, and for this facility to continue to

We continue to support community initiatives and provide free hall space to local groups for charity, fundraising and public

As always we welcome suggestions for community participation from individuals and organisations.

New Projects

We set up several new projects during this period which support and inspire people to:

Engage in their local community in a friendly and supportive environment
Improve health and well-being
Improve their financial resilience and move out of food poverty
Combat loneliness and social isolation
Help young people to develop social skills, further education and employment
Improve their self-esteem and confidence

We have accomplished many of our goals this year in supporting people to achieve their aims and aspirations by:

In January 2022 we launched the Butetown Food Pantry which provides a sustainable and longer term solution to food

The project has provided employment and volunteer opportunities for local people and received financial support from The Global Majority Fund, The Community Foundation and The Winter Pressures Fund.

As a direct request from local young people we established a Boys Youth night to fill a self-identified gap where there was no available provision in the area on a Monday evening, the young people chose BCC as their positive space to socialise Grant, The Voluntary Services Recovery Fund and the National Museum of Wales.

In February, a Girls Youth Night was also created to provide individual emotional health and well-being support for girls in

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Butetown Community Centre Report of the trustees (including strategic report) for the year ending 31 March 2022 (continued)

At the end of this financial year, I can report that we have a total of 112 Members compared to 72 at 31[st] March 2021.

Volunteering

As a voluntary organisation, we rely heavily on volunteers, which without their assistance we would not have the capacity

Moving forward

As this period ends and we move forward into the next, we are aware that we still face many challenges. We are continuing

Thank you

I would like to take this opportunity to thank everyone concerned in the organisation, Staff, Committee Members and Volunteers for all their hard work and commitment over the past year and would especially like to pay tribute to all those who have supported us and the community through the Covid-19 Pandemic as we press on to re-establish ourselves, strengthen and widen our activities and services for all.

During this period of recovery, It is inevitable that it will take some time for things to return to normal, we will work on We will continue to work on the implementation of our Business and Strategic Plans. We will remain committed to continuous improvement of our facilities, our services and the development of staff and volunteers. In the next stage of our continued development we will work on increasing the profile of the centre, further develop our financial position so that it viable and robust so that we will be better prepared for any future unexpected eventualities. We must increase our membership as we recognise the important role that the members of the community have and as such we must encourage them to become more involved in the centre to ensure its long term sustainability into the future.

Carrole Fox

Centre Manager, Butetown Community Centre

Financial review

The results for the year are shown on page 6 and the position at the end of the financial year on page 7.

The Charity made a surplus £32,617 of for the year ended 31 March 2022 (£1,831 deficit : 2021). Accumulated unrestricted income funds amounted to a surplus of £14,623 (£5,469 Deficit : 2021) and accumulated restricted income funds amounted to a surplus of £17,994 as at 31 March 2022 (£3,364 : 2021).

Plans for future periods

To further raise the profile of the centre and improve its ability to reach out to the community, to continue to increase

Principal Risks and uncertainties

Reserves policy

Any surplus funds are held in the Barclays Bank business reserve account.

Structure, Governance and Management Governing Document

The Butetown Community Centre is based in the Loudoun Square area of Cardiff. It was founded in 1968 and is a The policy and general management of the affairs of the Association are directed by a management committee which

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Butetown Community Association

Report of the trustees (including strategic report) for the year ending 31 March 2022 (continued)

with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and the group and of the incoming resources and application of resources, including the income and expenditure, of the charitable group for that period. In preparing the financial statements, the trustees are required to:

and explained in the financial statements;

the charity will continue in business.

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Butetown Community Association

Report of the trustees (including strategic report) for the year ending 31 March 2022 (continued)

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and the group and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Statement as to disclosure to our auditors

and

that they ought to have individually taken, have each taken all steps that he/she is obliged to take as a director in order to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information.

By order of the board of trustees

H. BROWN 05/01/2023

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Butetown Community Association Report and Financial Statements Year ending 31 March 2022 Charity number: 524130

Butetown Community Association

Report of the trustees (including strategic report) for the year ending 31 March 2022

Chair’s report

The trustees are pleased to present their annual directors’ report together with the financial statements of the charity for the year ending 31 March 2022 which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes.

Page 2

Butetown Community Association

Report of the trustees (including strategic report) for the year ending 31 March 2022

(continued)

Reference and administrative details

Charity number: 123456789	524130
Prinicpal Office	Butetown Community Centre
	Loudoun Square
	Cardiff
	CF10 5UZ
Our advisers
Independent Examiner	Llewellyns Certified Chartered Accountants
	1st Floor
	Brook House
	Brook Road
	Whitchurch
	Cardiff
	CF14 1DU
Bankers	Barclays Bank Plc
	28 Working Street
	Cardiff
	CF10 2DP

Directors and trustees

The directors of the charitable company (the charity) are its trustees for the purpose of charity law. The trustees and officers serving during the year and since the year end were as follows:

Key management personnel: Trustees

Officers & Trustees	Hilary Brown
	Lyn Eynon
	Ros Cains-Prentice
	Francine Sanders
	Chantelle Haughton
	Carlton Peets
	Franklyn Parris
	Roy Brown
	Falsai Hashi

Page 3

Butetown Community Association Report of the trustees (including strategic report) for the year ending 31 March 2022 (continued)

Objectives and activities

Strategic Report Achievements and performance

As Covid restrictions started to ease, we were able to re-open the centre with safety measures in place on Tuesday 4[th] May 2021.

During this period of immense change and uncertainty we were able to welcome back many (although sadly not all) of the regular groups:

The Mentor Ring and Hayaat Women Trust returned to face to face operations and were able to continue their various activities and events throughout the centre.

Enterprise Units

We now have Tenants in All five of the Enterprise units which provide much needed monthly income for the centre and in return they receive office spaces that are well maintained, inclusive of utilities, discounted function and meeting room hire and are well supported. During this period, we welcomed C3SC to the centre. They are a large organisation that supports and develops Cardiff’s third sector (charities and voluntary organisations). They now occupy three rooms on the first floor and have already proved to be a huge asset to the community.

Page 4

Butetown Community Association

Report of the trustees (including strategic report) for the year ending 31 March 2022 (continued)

The Community Cafe

In January 2021 we welcomed a new Chef into the kitchen, providing a professional working environment and support to

His confidence and Clientele has grown immensely during this period and we look forward to a bright future for him in the hospitality field.

The Bar

Our first booking of a social event (a birthday party) came five months after we re-opened. we also saw the return of our

Thursday social evenings have also seen a dramatic decline in the numbers attending which has had a drastic effect on bar

The numbers attending the Sunday Socials are slowly increasing and we hope that this trend continues into the next financial year.

Although a valued asset, the bar is our second highest expense in terms of running costs, and for this facility to continue to

We continue to support community initiatives and provide free hall space to local groups for charity, fundraising and public

As always we welcome suggestions for community participation from individuals and organisations.

New Projects

We set up several new projects during this period which support and inspire people to:

Engage in their local community in a friendly and supportive environment
Improve health and well-being
Improve their financial resilience and move out of food poverty
Combat loneliness and social isolation
Help young people to develop social skills, further education and employment
Improve their self-esteem and confidence

We have accomplished many of our goals this year in supporting people to achieve their aims and aspirations by:

In January 2022 we launched the Butetown Food Pantry which provides a sustainable and longer term solution to food

The project has provided employment and volunteer opportunities for local people and received financial support from The Global Majority Fund, The Community Foundation and The Winter Pressures Fund.

As a direct request from local young people we established a Boys Youth night to fill a self-identified gap where there was no available provision in the area on a Monday evening, the young people chose BCC as their positive space to socialise The project has provide employment for a local person and has received financial support from Cardiff Council’s Well-being Grant, The Voluntary Services Recovery Fund and the National Museum of Wales.

In February, a Girls Youth Night was also created to provide individual emotional health and well-being support for girls in This project provided part time employment, new resources and received financial support from Cardiff Council’s Emotional

Page 5

Butetown Community Centre Report of the trustees (including strategic report) for the year ending 31 March 2022 (continued)

At the end of this financial year, I can report that we have a total of 112 Members compared to 72 at 31[st] March 2021. Due to the lockdown we did not receive any memberships from End of March 2020 – June 2021, therefore we changed the

Volunteering

As a voluntary organisation, we rely heavily on volunteers, which without their assistance we would not have the capacity

Moving forward

As this period ends and we move forward into the next, we are aware that we still face many challenges. We are continuing

Thank you

Carrole Fox

Centre Manager, Butetown Community Centre

Financial review

The results for the year are shown on page 6 and the position at the end of the financial year on page 7.

Plans for future periods

To further raise the profile of the centre and improve its ability to reach out to the community, to continue to increase

Principal Risks and uncertainties

Reserves policy

Any surplus funds are held in the Barclays Bank business reserve account.

Structure, Governance and Management Governing Document

Page 6

Butetown Community Association

Report of the trustees (including strategic report) for the year ending 31 March 2022 (continued)

Trustees’ responsibilities in relation to the financial statements

The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP (FRS 102);
make judgements and estimates that are reasonable and prudent;

• state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

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Butetown Community Association

Report of the trustees (including strategic report) for the year ending 31 March 2022 (continued)

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Statement as to disclosure to our auditors

In so far as the trustees are aware at the time of approving our trustees’ annual report:

• there is no relevant information, being information needed by the auditor in connection with preparing their report, of which the group’s auditor is unaware, and

• the trustees, having made enquiries of fellow directors and the group’s auditor that they ought to have individually taken, have each taken all steps that he/she is obliged to take as a director in order to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information.

By order of the board of trustees

H. BROWN

05/01/2023

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Butetown Community Association

Statement of Financial Activities

(including income and expenditure account) for year ending 31 March 2022

			Unrestricted	Restricted	Restricted		Total Funds		Total Funds
Note			Funds		Funds		2022		2021
			£		£		£		£
Income and endowments from:
Rent & Room hire			57,826		-		57,826		41,674
Grants received			5,963		73,473		79,436		72,878
Bar income			33,347				33,347		1,823
Food pantry income			1,357		-		1,357		-
Admissions, subscriptions and donations			5,311		-		5,311		1,000
Other income			1		-		1		505
Total income	3		103,805		73,473		177,278		117,880
Expenditure
Expenditure
Bar expenditure			13,618		14,730		28,348		1,192
Establishment costs			32,872		-		32,872		28,384
Centre activites and administration			40,857		40,749		81,606		91,600
Total expenditure	3		87,347		55,479		142,826		121,176
Net income/(expenditure) and net			16,458		17,994		34,452	-	3,296
movement in funds before gains and
losses on investments
Reconciliation of funds
Total funds brought forward		-	5,469		3,634	-	1,835		1,461
Funds transfer			3,634	-	3,634		-		-
Total funds carried forward			14,623		17,994		32,617	-	1,835

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

Page 9

Butetown Community Association Balance Sheet 31 March 2022

Fixed assets Tangible Assets 8 Investments Total Fixed Assets Current assets Stock 9 Debtors 10 Cash at bank and in hand Bar cash and float Total Current Assets Liabilities Creditors falling due within one year 11 Net Current assets Total assets less current liabilities Creditors: falling due after more than one year Net assets The funds of the charity: Unrestricted income funds 12 Restricted income funds Total charity funds	2022 2021 £ £ 2,629 1,901
	2,629 1,901 3,745 3,745 295 295 45,813 5,666 134 404
	49,987 10,110 (19,999) (13,846)
	29,988 (3,736)
	32,617 (1,835)
	14,623 (5,469) 17,994 3,634
	32,617 (1,835)

The notes at pages 9 to 16 form part of these accounts

Approved by the trustees on 5th January 2023 and signed on their behalf by:

Signed

Name H.BROWN

Page 10

Butetown Community Association Notes to the accounts for the year ended 31 March 2022

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:

a) Basis of preparation

The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014

Butetown Community Association meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

There are no significant judgements made in the process of applying the entity’s accounting policies. With respect to the next accounting period 2021-22 the most significant area of uncertainty that will affect the carrying value of the assets held by the charity are the level of investment return and performance of the investment market. This will affect both the carrying value of investments and also the performance of the pension funds.

b) Preparation of the accounts on a going concern basis

The charity has reported a cash inflow for the year of £x although notes that a small deficit was recorded for the year. The charity is currently self-financing, and the trustees are in the fortunate position that they do not rely on external finance to operate.

After reviewing the charity’s forecasts and projections the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.

c) Income

Fee income

Fees receivable are accounted for in the period in which the service is provided.

Deferred income - advance fees

Where income is received in advance of meeting any performance related conditions and there is not unconditional entitlement to the income, its recognition is deferred and included in creditors as deferred income until the performance conditions are met.

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Butetown Community Association Notes to the accounts for the year ended 31 March 2022

Donations and legacies

Donations and legacies receivable for the general purposes of the charity are credited to ‘unrestricted funds’. Donations and legacies for purposes restricted by the wishes of the donor are taken to ‘restricted funds’.

Investment income

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable. Dividends are recognised once the dividend has been declared and notification has been received of the dividends due. This is normally upon notification by our investment advisor of the dividend yield of the portfolio.

Volunteer income - unpaid general volunteers

Like many charities, we often rely on the contribution of unpaid general volunteers in carrying out our activities. However, placing a monetary value on this contribution presents significant difficulties. For example, volunteers might complement the work of paid staff rather than replace them. These factors, together with the lack of a market comparator price for general volunteers, make it impractical for their contribution to be measured reliably for accounting purposes. Given this absence of a reliable measurement basis, the contribution of general volunteers is not be included as income in these accounts

d) Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific artistic projects being undertaken by the charity

e) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required, and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Costs of raising funds comprise the costs of marketing.
Expenditure on charitable activities includes the costs of salaries, and other

activities undertaken to further the purposes of the charity and their associated support costs.

Other expenditure represents those items not falling into any other heading

• Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred

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Butetown Community Association Notes to the accounts for the year ended 31 March 2022

f) Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activity. Support costs include the costs of office salaries, and governance costs which support the charity in the provision of education. The bases on which support costs have been allocated are set out in note 7.

g) Tangible fixed assets

Individual fixed assets costing £x or more are capitalised at cost. All assets are depreciated over their estimated useful economic lives on a straight-line basis as follows:

Asset Category	Annual rate
Fixtures and fittings	20%
Computer equipment	20%

i) Stock

Stock is included at the lower of cost or net realisable value

k) Cash at bank

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

l) Debtors

Debtors are recognised at the settlement amount due after any discount offered.

m) Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount.

2. Legal status of the Charity

The Charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding-up is limited to £1.

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Butetown Community Association Notes to the accounts for the year ended 31 March 2022

3. Comparative information by fund

Income and endowments from: Rents & Room hire Meeting room hire Rent receivable Grants received Windrush Grant Moondance Foundation Community Foundation Fund Community Foundation Resilience Fund National Lottery Grant South Wales Jamiaca Society Food Project Welsh Council for Voluntary Action C3SC Grant Sustainability Health Grant Job Retention Scheme Government Grant Race Council Cymru Welsh Government Grant Cardiff Council National Museum of Wales Gross Bar income Food pantry income Admissions and donations Other income Interest income Bond income Total Income	Unrestricted Restricted 2022 2021 2022 2021 £ £ £ £ 32,898 14,886 - - 24,928 27,187 - -
	57,826 42,073 - -
	- - 19,949 3,949 - - - 4,024 - 5,000 - - - - - 5,000 - - - 9,999 - - - 4,900 - - - 20,321 - - 10,000 989 - - - 3,000 5,963 15,696 - - - - 19,845 - - - 7,555 - - - 13,906 - - - 2,218 -
	5,963 20,696 73,473 52,182
	33,347 1,823 - -
	1,357 - - -
	5,311 1,000 - -
	1 5 - - - 500 - -
	1 505 - -

	103,805 66,097 73,473 52,182

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Butetown Community Association

Notes to the accounts for the year ended 31 March 2022 (continued)

Resources Expended Bar expenditure Purchases (in. stock movement) Entertainment Bar staff 6. Analysis of expenditure on charitable activities Establishment Rates Light, power and heat Cleaning Repairs, preventative maintenance and security Centre activites and charitable administration Staff wages Employer pension Telephone Postage and stationery Licences Insurance Accountancy fees Sundry expenses Event and meeting hire expenses Carnival expenses Expenses for COVID Charitable activities Donation Centre and charitable activities Bank charges Depreciation Total expenses	Unrestricted Restricted 2022 2021 2022 2021 £ £ £ £ 4,473 - 14,730 - 1,960 - - - 7,185 - - -
	13,618 - 14,730 -
	5,130 4,840 - - 17,412 12,984 - - 3,996 3,866 - 3,514 6,334 3,180 - -
	32,872 24,870 - 3,514
	28,878 36,182 27,063 4,724 652 616 - - 1,498 2,344 - - 29 11 - - 1,552 157 - - 3,335 3,188 - - 2,122 1,478 - - 80 226 - - - - 13,686 - - - - - - - - 9,623 1,529 - - 414 - - 31,912 768 190 - 949 -
	40,857 45,341 40,749 46,259

	87,347 70,211 55,479 49,773

The charity initially identifies the costs of its support functions. It then identifies those costs which relate to the governance function. Having identified its governance costs, the remaining support costs together with the governance costs are apportioned between the three key charitable activities undertaken in the year. Refer to the table below for the basis for apportionment and the analysis of support and governance costs.

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Butetown Community Association

Notes to the accounts for the year ended 31 March 2022 (continued)

4. Net income/(expenditure) for the year This is stated after charging: Depreciation Accountancy services 5. Analysis of staff costs, trustee remuneration and expenses Salaries & NI costs - Centre staff Salaries & NI costs - Bar staff	2022 2021 £ £ - 949 2,122 1,478
	2,122 2,427
	2022 2021 £ £ 28,878 40,206 7,185 -
	36,063 40,206

6. Staff Numbers

The average monthly headcount was 6 staff (2021-6 staff) and the average monthly number of full-time equivalent employees (including casual and part-time staff) during the year was as follows:

Fund raising Management Domestic and administrative	2022 2021 Number Number 1 1 5 5
	6 6

The charity considers its key management personnel comprise the trustees. The total employment benefits including employer pension contributions of the key management personnel were £Nil (2021: £Nil)

The number of employees whose emoluments exceeded £60,000 were:

£60,000 - £70,000 £70,000 - £80,000	2022 2021 0 0 0 0
	0 0

Page 16

Butetown Community Association Notes to the accounts for the year ended 31 March 2022 (continued)

7. Related party transactions

There were no related party transactions during the year.

8. Tangible fixed assets - charity

Cost: As at 1 April 2021 Additions As at 31 March 2022 Depreciation: As at 1 April 2021 Charge for the year As at 31 March 2022 Net book value As at 31 March 2022 As at 31 March 2021 9. Stock Stock 10. Debtors Prepayments 11. Creditors: amounts falling due within one year Trade creditors and accruals Taxation and social security costs	Computer Equipment Fixtures and Fittings Total £ £ £ 2,203 26,048 28,251 729 729
	2,932 26,048 28,980
	1,886 24,464 26,350
	1,886 24,464 26,350

	1,046 1,584 2,630

	317 1,584 1,901
	2022 2021 £ £ 3,745 3,745 3,745 3,745 2022 2021 £ £ 295 295 295 295 2022 2021 £ £ 3,600 3,600 16,399 10,246 19,999 13,846

Page 17

Butetown Community Association

Notes to the accounts for the year ended 31 March 2022 (continued)

12. Analysis of charitable funds

Unrestricted funds Restricted funds Windrush Grant Sports Lottery Community Resilience Fund National lottery Grant Welsh Council for Voluntary Action C3SC Grant Sustainability Health Grant South Wales Jamaican Society Grant Race Council Cymru Welsh Government Grant Cardiff Council National Museum of Wales Total Restricted Funds Total Funds	As at 1 April 2021 Incoming resources Resources expended Transfer between funds As at 31 March 2021 £ £ £ £ £ (5,469) 103,805 (87,347) 3,634 14,623
	544 19,949 19,949 - 544 - - 1,225 - - 1,225 - - 158 - - 158 - - 529 - - 529 - - 1,029 - - 1,029 - - 113 10,000 10,000 - 113 - - 13 - - 13 - - 23 - - 23 - - - 19,845 11,738 - - 8,107 - 7,555 7,555 - - - - 13,906 4,734 - - 9,172 - 2,218 1,503 - - 715
	3,634 73,473 55,479 - 3,634 - 17,994
	(1,835) 177,278 (142,826) 0 32,617

Unrestricted funds

The unrestricted funds are the funds which the directors are free to use in accordance with the charitable objectives of the charity.

Restricted funds

The Sports Lottery grant was to provide funds to hire local fitness instructors to run fitness classes for Muslim women at the centre.

The Windrush Grant related to activities to celebrate Windrush Celebration Day 2020.

The Community Fund Resilience Fund, National Lottery Grant, Welsh Council for Voluntary Action, C3SC Grant and South

The Moonshine Foundation was a grant for the retention of a staff member for a 3 month period during the COVID-19 pandemic.

The C3SC grant relates to the development and set up of a new youth drop in service as well as a more sustainable food poverty scheme in the form of a food pantry.

The Race Council grant was for assstance with setting up a food pantry scheme. The grant was used to fit out a food pantry room with the necessary equipment and staff wages for the running if the scheme.

The Welsh Government grants related to costs towards a Welsh Windrush celebration day event. A second grant was procured to use for consultation with the community regarding the development of a race equality action plan.

The Cardiff Council grants related to the development of new recreational activities in the area with a dedicated youth night. The second grant was used for the provision of recreational activities and out of school education.

The National Museum of Wales funding was for the consultation with young people to engage with the museum through a series of visits and work shops

The restricted funds have now been transferred unrestricted funds. Permission from all grant providers has been sought for

Page 18

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Charity Name Butetown Community Association	Charity Name Butetown Community Association	Charity Name Butetown Community Association

31 March 2022	Charity no (if any)	524130

1-2 (remember to include the page numbers of additional sheets)
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended31/03/2022. As the charity's trustees, 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 all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) 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 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 accounts to be reached.

Please delete the words in the brackets if they do not apply.

Signed: NEIL SMITH Date: 28/12/2022 Name: NEIL SMITH Relevant professional FCCA qualification(s) or body (if any): Address: Llewellyns Chartered Certified Accountants

Oct 2018

IER

Brook House, Brook Road, Whitchurch, Cardiff CF14 1DU

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose .

Oct 2018

IER