## **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.
- Weekly Pantry users have risen from 14 in January 2021 to 65 in January 22 and continues to grow.
- A table of free donated food items is available on a daily basis, free foodpacks are available to the homeless community and a subsidised fee is
- available to Asylum Seekers with no recourse to public funds, free sanitary products are also available to those in need.
- In March 2023 we hosted the Cardiff food network, regional meeting for organisations who are passionate about finding solutions to tackle food poverty and the cost of
- living crisis.
- In October 22 the Food Pantry received a Morrisons Black History Month Heroes Award.
- In November 2022 the Food Pantry featured in a ‘cost of living’ programme on ITV evening News.
## _**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:
- The Women’s craft group celebrated St Davids Day by making Welsh Cakes and Welsh dragon pendants.
- On the 8th March 2022, in partnership with TMR, we celebrated International Women’s Day in honour of local BAME women, with a
presentation, afternoon tea and samosas culminating in the presentation of flowers in recognition of their achievements.
- The Ghana Association of Wales celebrated Ghana’s 66th Independence Day on 5th March 2022 with a flag raising ceremony, presentations and an evening dance.
- A free community party was held for Eid al-Fitr on 22nd May 2022.
- The local and surrounding community celebrated Somaliland Independence Day with a public meeting and flag raising ceremony on 18th May 2022
- The Women’s craft group celebrated Jamaican Independence on 6th August 2022 by making Jamaican bunting and flags.
- Eid al-Fitr was celebrated on 23rd April 2023 with a free traditional meal provided by local Caterers and resident takeaway business ShamShack.
## _**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.
- Unit 1- The Heritage and Cultural Exchange is an organisation that aims to chronicle the heritage and cultural diversity of Tiger bay and the Docks with an online archive of
- photographs, oral histories and resources.
- Unit 2 – Hayaat Women Trust, offer a range of different services, advice and information, consultations, health and education projects to BAME women and families.
- Unit 3 – ICAHT, Cardiff Hijama Centre, is an integrative clinic that provides Hijama, natural holistic cupping therapies.
- Unit 4 – TMR, The MentorRing provides in person and online mentoring and support for people of all ages and backgrounds who can participate in volunteering, social and
- cultural activities.
- Unit 5 – Jukebox Collective are a community based, youth led collective of creatives, specialising in dance, artist management and consultancy. They provide children’s dance
- classes every Wednesday during term time and access to the community centres rehearsal space for productions, dance competitions etc.
- Office spaces – C3SC are a large organisation that supports and develops Cardiff’s third sector (charities and voluntary organisations)by providing specialist advice,
- information and training.
**◊** 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.
Page 6
## **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:
- A prosperous Wales.
- A resilient Wales.
- A healthier Wales.
- A more equal Wales.
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
## _**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:
- 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.
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:
- there is no relevant information, being information needed by the independent examinor in connection with preparing their reports, of which the group's independent examinor's is unaware, and:
• 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:
- 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 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 ETrLAND 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 exaMinatn of the accounts ofthe above
charity {"the TrLtst") for Ihe year ended
R*sponsibilitiès and
basis of report
As IhÈ e*aritys trUStS. you rtsponslbl* far pwaration olth*
aecounts in accordance wbth the requiremènts of the Charthes Act 2011
1.the Acri.
I rÈptsrt in rtI 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 exam8¢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 CerIrfd 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 arnIaln of cnarty accounts 01C03 an
guidance for exarniner51
Give here brief detsils ol
any item5 that the
examinEr wi5he5 to
discloso.
IER
Oct 2018
Page 22