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2023-03-31-accounts

Butetown Community Association

Report and Financial Statements Year ending 31 March 2023

Charity number: 524130

Butetown Community Association

Report of the trustees (including strategic report) for the year ending 31 March 2023

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 2023 which are also prepared to meet the requirements for a directors’ report 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 accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

SHEILA HENDRICKSON BROWN

Page 2

Butetown Community Association

Report of the trustees (including strategic report) for the year ending 31 March 2023 (continued)

Reference and administrative details:

Charity number: 524130 Principal Office: Butetown Community Centre Loudoun Square, Butetown Cardiff CF10 5JA Tel: 029 2048 7658 Facebook: Butetown Community Centre - Docks Website: www.butetowncommunitycentre.co.uk 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 Sheila Hendrickson-Brown Chair Lyn Eynon Treasurer Rosamund Caines-Prentice Vice-Chair

Appointed February 2023; Chair wef 09/2023 Appointed on the 08/08/2021

Appointed on the 08/08/2021 Roy Joseph Brown Committee Appointed on the 08/08/2021 Franklyn Parris Committee Appointed on the 08/08/2021 Faisal Hashi Committee Appointed on the 08/08/2021 Francine Sanders Committee Appointed on the 08/08/2021 Carlton Peets Committee Appointed on the 19/04/2015 Wendy Young Committee Appointed January 2023 Hilary Brown Committee Chair Resigned 3 September 2023

Centre Staff

Carrole Fox Centre Manager Peter Phillips Jr Caretaker Carole Blades Bar Manager

Page 3

Butetown Community Association

Report of the trustees (including strategic report) for the year ending 31 March 2023 (continued)

Governance

The Trustees meet monthly on the second Thursday of each month. The Committee sets up sub-committees to focus on specific pieces of work such as special tasks or events. The finance sub-committee, headed by the Treasurer meets on the first Thursday of each month. The Annual General Meeting takes place once per year. New Trustees are elected at the AGM but as vacancies arise, Trustees are recruited as and when necessary. Induction and support of a new Trustee is undertaken by the Chair and Vice-Chair.Trustees delegate the day-to-day management of the community centre to the Centre Manager, who is expected to adhere to the aims, objectives and

policies of the Charity. The Chair and the Centre Manager meet regularly, the Centre Manager provides a written report to the Trustees at their monthly Management Committee meetings.

Aims and Objectives

Our aims and objectives are to enhance the quality of life for local people by providing educational, health, well-being and recreational activities in a safe and supportive environment for all, without discrimination of race, sex, political or religious opinions. The Association is non-party in politics and non-sectarian in religion.

The Butetown Community Centre’s Management Committee is run by an unpaid voluntary group of dedicated, committed people with strong links to the community, who run the Community Centre on behalf of the local community. We are a registered charity, self-funding and do not operate to make a profit. All money raised is put back into the Centre to enable us to carry out our aims and objectives

Chairman's Report - Hilary Brown

Singed: Sheila Hendrickson-Brown

Chairman

Page 4

Butetown Community Association

Report of the trustees (including strategic report) for the year ending 31 March 2023 (continued)

Centre Manager's Report

During this reporting period, we have continued to pursue the aims and objectives of the Association - to enhance the quality of life for local people by providing educational, health, well-being and recreational activities in a safe and supportive environment for all. As we settle back into ‘normal life’ and the social and economic challenges of the Covid-19 Pandemic which have had a long-term effect on most communities over the past two and a half years have started to ease we are now faced with further challenges, due to the rising costs of food and utilities. As always, we are committed redeveloping our services to best serve the community through these continued challenges into a brighter more stable future.

This year we responded to the current cost-of-living crisis by providing a ‘Welcome Warm Space’ for those in need, we provided free daily access to the venue, along with access to advice, information and well-being activities that fostered social interaction and increased community collaboration in a safe and welcoming environment which allowed people to stay warm, save on fuel costs, and access free healthy meals through the Luncheon Club and Thursday evening Supper Club. This initiative was funded by two C3SC Loneliness and isolation grants of £1500 each.

Children's Activities

◊ The Boys Youth Nights continued to flourish this year with the help of three grants to further expand and develop services for Boys from age 10 – 16. This year the Coordinator introduced a new music/ D.J Project to compliment the social and recreational programme.

◊ A grant from the National Museum of Wales enabled young people from BAME backgrounds, to access the National Museum of Wales in Cardiff (some for the first time), the young people took photographs and video footage of their visit, which enabled them to produce a video report of their experiences at the museum which they later presented at an exclusive film screening for family, friends and the management committee of the Community Centre.

◊ This year in collaboration with The Mentor Ring we held our children’s summer playscheme. The free playscheme ran for two weeks during the August school holidays and provided free summer arts and crafts, games and sports activities with a free healthy lunch and refreshments. Up to 28 children from age 6-11 attended the daily sessions which provided 3 paid sessional play worker posts along with work experience opportunities 4 local Volunteers.

Windrush Projects

◊ The Windrush Awareness Project came to an end on 31st June 2022 after a successful year of promoting the Home Office Windrush Compensation Schemes and Windrush celebration Day to a wider audience through engaging workshops, entertaining and informative presentations & information surgeries and great cultural celebration events.

◊ This year we held the first annual flag raising ceremony in honour and appreciation of the hard work and tireless contributions of the Windrush Elders to the rebuilding of post war Britain and beyond.

◊ We also Hosted two Ministerial visits form Minister of State for Transport MP Kevin Foster on 11th May and Secretary of State for Wales, MP David Davies along with the Home Office Windrush lessons learned team.

◊ Windrush Celebration day was held on 25th June 2022 in honour of our Windrush Pioneers, over 30 elders received a glass award in recognition of their sacrifices and achievements made to the UK for over 74 years.

Page 5

Butetown Community Association

Report of the trustees (including strategic report) for the year ending 31 March 2023 (continued)

Butetown Food Pantry

◊ In January we celebrated our 1st year anniversary and welcomed our 2500th Customer to the Butetown Food Pantry, The Food Pantry is a sustainable and more dignified approach in tackling food poverty in the community, which follows a straightforward method in which members pay £4.00 and in return they choose their own shopping of 10 items which include fresh fruit and vegetables, bread, milk, halal meat and food cupboard essentials with a value of up to £25.00. The Food Pantry opens at 12.00pm until 3.00pm. Food is purchased weekly from local supermarkets and the halal meat is purchased from our neighbourhood butcher. Occasionally we receive donations from one of the local churches or kind individuals and organisations.

◊ Many of our members have reported that the social aspect of the Pantry is very beneficial to their wellbeing, with some members attending from as early as 8.30am, whereby they can sit and chat to friends and neighbours, enjoy free refreshments of tea, coffee, squash, toast and

cakes which are surplus goods donated to us by our local Lidl and brought to us by our wonderful volunteers, at lunchtime they can enjoy a delicious plant based hot meal provided by Ty Krishna Cymru.

Celebrating Heritage and Culture

At Butetown Community Centre, we pride ourselves as being a great venue to bring people together, promote positive change, improve awareness and celebrate the many different cultures in the community. During this period the community celebrated:

presentation, afternoon tea and samosas culminating in the presentation of flowers in recognition of their achievements.

Enterprise Units and Regular Groups

The Enterprise Units remain an important resource for the Community Centre and the many community organisations who continue to successfully deliver their many different services and support to the community.

◊ The Butetown Domino and Social Club have been a resident group at BCC for over 30 years providing a supportive, social and recreational space for older people who maintain and celebrate Caribbean culture through social events, domino matches, away days and hold weekly early evening sessions at BCC many members who came to the UKfrom Commonwealth countries such as the Caribbean and Africa and form part of our Windrush Generation.

◊ The Tuesday Club have been resident at BCC for over fifty years and meet regularly, to provide social support and friendship to older women who meet socially to catch up, play bingo and enjoy a free lunch provided by a local volunteer. The group forms a part of our stalwart group of older people who have been supporting our free Elders Christmas meal since 2012.

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Butetown Community Association

Report of the trustees (including strategic report) for the year ending 31 March 2023 (continued)

Room Hire

Times have changed, and due to the Pandemic, organisation had to adapt their services to online platforms there for the need for in person meetings is no longer necessary or cost effect. Therefore meeting room hire which usually provides regular, vital income to the centre still remains a challenge as it is unlikely return to pre-pandemic levels, however this period were experienced increased numbers of bookings for weddings and funerals compared to last year along with bookings from community Service Providers for long term educational and support services has boosted take up and provided much needed funds to help us in our post Covid recovery.

The Bar

The licenced bar remains as ever, a much needed and valued asset to the Community Centre, it usually provides the majority of our income but this year with decreased numbers attending social evenings and a drop in bookings for evening events such as birthday parties, meaning that the centre remained closed for most Saturday evenings throughout the winter months only gaining momentum with the start of Butetown Domino Club tournaments and dances and Windrush events. Thursday social evenings have continued the drop in attendance, with some occasions, the lack of customers has forced us to close. This has had a considerable effect on bar sales and on our ability to pay for the staff neededto facilitate the evening, if the numbers continue on this constant decline, we the closure of Thursday evenings as it is no longer financially viable, this period we must look at new ways of increasing footfall, utilising this community asset and increasing revenue. The numbers attending the Sunday Socials have increased steadily and have surpassed pre-Pandemic levels and we remain hopeful that this trend remains viable and continues to grow.

With the ever rising costs of utilities, the bar is our second highest expenditure and we now need to explore ways to keep this facility current and viable therefore we need increased regular attendance and support from the community throughout the year, thus ensuring that it will remain available when the community needs it most. During this period we remained a significant factor for many in the community, delivering a range of services, activities and benefits to local people and beyond. We continue to provide free hall space to local groups for charity, fundraising purposes and public and health awareness meetings where residents can get information and have their voices heard.

We are always open to suggestions for community participation from individuals and organisations.

New Projects

We continue to set up new initiatives during this period which support the community and contribute to, Welsh Governments Wellbeing of Future Generations Act and Race Equality Action Plan – an anti-racist Wales to help deliver:

and inspire people to:

Membership

At the end of this financial year, I can report that we have a total of 79 Members compared to 101 Members at 31st March 2022.

Volunteering

As a voluntary organisation, we rely heavily on volunteers, which without their assistance we would not have the capacity to deliver our services and activities for the local community. Our board of trustees, who are also volunteers, has as always guided and steered the organisation in the right direction to keep up the excellent work that we provide.

Volunteering is an enriching experience for those wishing to help their local community, while expanding the capacity of our projects. We are very grateful for the huge contribution they make to Butetown Community Centre.

Moving Forward

We are aware that we still ever many hurdles challenges to come as is the case with small charities. We have had a big drop in income due less footfall at some events and less party bookings. We are continuing to explore strategies to maintain our revenue and look to the future optimistically. We must increase all hirings at the Centre and provide more social events so that we can utilise the bar more regularly especially on Saturday nights. As always we need increased participation and support from our members and the local community if we are to continue to be self-sufficient.

I would like to take this opportunity to thank everyone concerned in the organisation, Staff, Committee Members, Volunteers, Members, users of the centre and supporters for all their support, hard work, commitment over the past year and would especially like to pay tribute to all those who have supported us and the community through this period as we press on to reestablish ourselves, strengthen and widen our activities and services

Page 7

Butetown Community Association

Report of the trustees (including strategic report) for the year ending 31 March 2023 (continued)

Developments for 2023-2024

During this period of recovery, It is inevitable that it will take some time for things to return to normal, we will work on increasing usage levels and raising much needed income. But as we navigate through these challenging times we look forward to the coming year with increased optimism.

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 for the local community.

Carrole Fox

Centre Manager, Butetown Community Centre

Treasurer's Report

I was elected as Treasurer on 12th January 2023.

During the period April 2022 to March 2023, Carrole Fox the Centre Manager has been successful in bids for the following grants:

Even though we are successful in receiving grants none of these contribute to the running of the BCC including staff wages, utilities, and maintenance. Pre-pandemic our annual income was routinely £60k and along with a level of reserves the BCC has been able to function.

The profit from daytime social events is back to pre-pandemic levels. BCC rents office space to several organisations but could accommodate more. However, the bookings for use of meeting rooms have significantly dropped and has not returned to pre-pandemic levels.

Prices charged for BCC facilities have not been increased for several years. With the significant rise in the cost of living the BCC is costing more to run.

Plans for 2023/2024

  1. Include ‘management and building costs’ element when bidding for future grants.

  2. Encourage more groups to book our rooms.

  3. Encourage more organisations to rent office space.

  4. Increase the cost of renting rooms to cover increased utility and maintenance costs.

Wendy Young

Treasurer

Butetown Community Association’s mission is to:

Continue to provide a sustainable, safe and high quality community building that is run efficiently, for the use and benefit of the local community

in line with our charitable objectives. We will continue to move forward to increase participation and memberships and to investigate and evaluate the need for new services and activities for the coming year.

Page 8

Butetown Community Association

Report of the trustees (including strategic report) for the year ending 31 March 2023 (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).

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:

Page 9

Butetown Community Association

Report of the trustees (including strategic report) for the year ending 31 March 2023 (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 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 and in other jurisdictions.

Statement as to disclosure to our Independent Examinor

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

• the trustees, having made enquiries of fellow directors and the group’s independent examinor 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 information and to establish that the independent examinor's is aware of that information.

By order of the board of trustees

SHEILA HENDRICKSON-BROWN

Page 10

Butetown Community Association

Report of the trustees (including strategic report) for the year ending 31 March 2023 (including income and expenditure account) for year ending 31 March 2023

Income and endowments from:
Rent & Room hire
Grants received
Bar income
Food pantry income
Admissions, subscriptions and donations
Other income
Total income
Expenditure:
Bar expenditure
Establishment costs
Centre activites and administration
Total expenditure
Net income/(expenditure) and net movement
in funds before gains and losses on investments
Reconciliation of funds
Total funds brought forward
Funds transfer
Total funds carried forward		 Note
3
3		 Unrestricted
Restricted
Total Funds
Total Funds
Funds
Funds
2023
2022
£
£
£
118,933
-
118,933
57,826
1,000
41,212
42,212
79,436
40,390
40,390
33,347
3,517
-
3,517
1,357
3,540
-
3,540
5,311
-
-
-
1
167,380
41,212
208,592
177,278
53,084
53,084
28,348
48,715
48,715
32,872
58,320
58,320
81,606
160,119
-
160,119
142,826
7,261
41,212
48,473
34,452
14,623
17,994
32,617
(1,835)
-
-
-
21,884
59,206
81,090
32,617

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

Page 11

Butetown Community Association Balance Sheet at 31 March 2023

Notes
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		 2023
2022
£
£
2,104
2,629
-
-
2,104
2,629
3,745
3,745
7,797
295
45,208
45,813
134
134
56,884
49,987
(18,197)
(19,999)
38,687
29,988
40,791
32,617
21,884
14,623
18,907
17,994
40,791
32,617

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

Approved by the trustees on 6 March 2024 and signed on their behalf by:

Signed

Name SHEILA HENDRICKSON-BROWN

Page 12

Butetown Community Association

Notes to the accounts for the year ended 31 March 2023

1. Accounting Policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

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 2022-2023 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.

Page 13

Butetown Community Association

Notes to the accounts for the year ended 31 March 2023

(continued)

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:

Page 14

Butetown Community Association

Notes to the accounts for the year ended 31 March 2023 (continued)

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 £500 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 depreciated over their estimated useful economic lives on a straight-line basis as 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.

Page 15

Butetown Community Association Notes to the accounts for the year ended 31 March 2023 (continued)

3. Comparative information by fund

Income and endowments from:
Rents & Room hire
Meeting room hire
Rent receivable
Total Rents & Rooms hire
Grants received
Windrush Grant
Moondance Foundation
Young peoples' summer scheme
Young peoples project
National Lottery Grant
Warm spaces
Food poverty
C3SC Grant
Neighbourly fund
Job Retention Scheme Government Grant
Race Council Cymru
Welsh Government Grant
Cardiff Council
National Museum of Wales
Total Grant received
Gross Bar income
Food pantry income
Admissions and donations
Other income
Interest income
Bond income
Total Other income
Total Income		 Unrestricted
2023
2022
£
£
78,867
32,898
40,066
24,928		 Restricted
2023
2022
£
£
-
-
-
-
118,933
57,826		 -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1,000
-
-
5,963
-
-
-
-
-
-
-
-		 5,000
19,949
-
-
4,550
-
8,480
-
10,000
-
3,000
-
6,379
-
-
10,000
-
-
-
-
3,803
19,845
-
7,555
-
13,906
-
2,218
1,000
5,963		 41,212
73,473
40,390
33,347
-
-
3,517
1,357
-
-
3,540
5,311
-
-
-
1
-
-
-
-
-
-
-
1
-
-
167,380
103,805
41,212
73,473

Page 16

Butetown Community Association

Notes to the accounts for the year ended 31 March 2023 (continued)

Resources Expended
Bar expenditure
Purchases (in. stock movement)
Entertainment
Bar staff
Total Bar expenditure
6. Analysis of expenditure on charitable activities
Establishment
Rates
Light, power and heat
Cleaning
Repairs, preventative maintenance and security
Total Establishement expenses
Centre activites and charitable administration
Staff wages
Employer pension
Telephone
Postage and stationery
Licences
Computer costs
Insurance
Accountancy fees
Sundry expenses
Event and meeting hire expenses
Grant expenditure
Donation
Centre and charitable activities
Bank charges
Depreciation
Total Centre activities and charitable administration
Total expenses		 Unrestricted
Restricted
2023
2022
2023
2022
£
£
£
£
36,550
4,473
14,730
2,050
1,960
-
-
14,484
7,185
-
-
53,084
13,618
-
14,730
6,198
5,130
-
-
21,269
17,412
-
-
13,052
3,996
-
-
8,196
6,334
-
-
48,715
32,872
-
-
40,394
28,878
12,804
27,063
760
652
-
-
1,632
1,498
-
-
321
29
-
-
1,040
1,552
-
-
957
-
-
3,576
3,335
-
-
4,011
2,122
-
-
10
80
-
-
1,414
-
-
13,686
-
-
27,495
-
-
1,529
-
-
2,382
414
-
-
1,297
768
-
-
526
-
-
-
58,320
40,857
40,299
40,749
160,119
87,347
40,299
55,479

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.

Page 17

Butetown Community Association Notes to the accounts for the year ended 31 March 2023 (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		 2023
2022
£
£
526
-
4,011
2,122
4,537
2,122
2023
2022
£
£
40,394
28,878
14,484
7,185
54,878
36,063

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:

Management
Domestic and administrative		 2023
2022
Number
Number
2
1
2
5
4
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 (2022: £Nil)

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

£60,000 - £70,000
£70,000 - £80,000		 2023
2022
0
0
0
0
0
0

Page 18

Butetown Community Association

Notes to the accounts for the year ended 31 March 2023 (continued)

7. Related party transactions

There were no related party transactions during the year.

8. Tangible fixed assets - charity

Cost:
As at 1 April 2022
Additions
As at 31 March 2023
Depreciation:
As at 1 April 2022
Charge for the year
As at 31 March 2023
Net book value:
As at 31 March 2022
As at 31 March 2023
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
£
£
£
2,932
26,048
28,980
-
-
-
2,932
26,048
28,980
1,886
24,464
26,350
209
317
526
2,095
24,781
26,876
837
1,267
2,104
1,046
1,584
2,630
2023
2022
£
£
3,745
3,745
3,745
3,745
2023
2022
£
£
295
295
295
295
2023
2022
£
£
3,600
3,600
14,597
16,399
18,197
19,999

Page 19

Butetown Community Association

Notes to the accounts for the year ended 31 March 2023

(continued)

12. Analysis of charitable funds

12. Analysis of charitable funds
Unrestricted funds
Restricted funds
Total Funds		 April
2022
Incoming resources
Resources
expended
Transfer between funds
As at 31 March 2023
£
£
£
£
£
14,623
167,380
(160,119)
21,884
17,994
41,212
(40,299)
18,907
32,617
208,592
(200,418)
0
40,791

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 restricted funds are to be utilised in accordance with the restrictions attached to the grants received

Page 20

CHARITY COMMISSION FOR ETr￿LAND ANO WALES Independent examinerfs report on the accounts Sects'on A Independent Ex3minerf5 Report Rèport to Ihe trustees Butetovm Community Assoc48lbon On aeeounts for Iho year ènded 31 Marth 2023 Charity no Irf any) 524130 Set out on pages I report to the trustees on my exaMinat￿n of the accounts ofthe above charity {"the TrLtst") for Ihe year ended Rsponsibilitiès and basis of report As IhÈ earitys trUSt￿S. you rtsponslbl far pwaration olth aecounts in accordance wbth the requiremènts of the Charthes Act 2011 1.the Acri. I rÈptsrt in r￿￿tI of my Èx&mlnaliDn tiLtbÈ frust"s aeeouTrts eArrFÈd out under section 14S of the 2011 Act and in carrying out my Èxsmination. I have followed all the applicab￿ Directi¢￿5 gwen by the Charty CommissiDn under secbon 14515Hbl of the ACL Independent lTho chanty's gross ineomè exceeded £250.C•JO and l am qualifitd to examinerfs staternent undert8ke the examinalion by being 8 qu8lifiew-) whith give5 me c8U5e to believe that m. any material respect the •￿￿ntinG rY¢ryd5 w•r• not k•pt in •¢¢tyd•n¢• s¢lion 130 of the Charilles Act". or the accounts did not accoryl wrlh the Bccounb"ng record5". or Ihe 8ccounts ¢Yid not comply the applicable requirement5 ncemino Ihe forni 8nd Content of g¢counts set out in the Ch8ritie5 {Aecounts and RÈpoitsl RÈguialitins 2008 other than ny requirÈmÈnt Ihat Ihe accounts give a 'true and 18irf view which is Thot a matter C4Jn5idered 85 p8rt of an independent exam￿8¢10￿. I h8ve no concerns and h8ve come across no other matters ￿ connection with the ex8minsbon to which attention should be dr8wn in thi5 report jo. pidei Jo enable 8 proper underst8nding of the 8CC4Junts fo be reached. - Plea8e delete Ihe words m the bracket8 rfthey tyo not apply. Signed: Date: 0610312024 Name: Ann8bel Dowell Relevant wolessional qualification(s1 or body FCCA Oct 2018 Page 21

Irf anyl- Addre55". Chartered CerIrf￿d Accounton15 Brook House, 8rook R08d. Whitchurch. C8rdrff. CF14 1DU 5èelion B DiseloSure anly complèté If thé èxawiitrèr nèèd- to highlight m&tÉfiÈl ma%ÈrS of thncÉm Isee CC32, Indepenoent ￿arnI￿al￿n of cnarty accounts 01￿C￿0￿3 an guidance for exarniner51 Give here brief detsils ol any item5 that the examinEr wi5he5 to discloso. IER Oct 2018 Page 22