utetLswnCorrrfnunrtyAssouation Report4nd Financial Ststement5 Yewrending 31 Mgrch 2024 ChArlty numbèr.. S24130
Butetown Community Association Annual Report I" April 2023- 31" March 2024
Centre details OrlSa11( Name &[treSS Butetown Community Association Butetown Community Centre Loudoun Square, Butetown Cardiff. CFIO 5JA Tel: 029 20487658 Email: butetowncommunitycentre@gmail.com Facebook: Butetown Community Centre- Dock5 Website: Butetown¢ommunity¢entre,¢o,uk Organisation type: Registered Charity Charity Registration No. 524130 Accountants: Llewellyns Chartered Accountants Brook House, Brook Street, Cardiff, CF14 IDU Managernent Committee: @ March 31" 2024 Chairperson Vice-chair Treasurer Secretary Committee Sheila Hendrickson-Brown Vacant Vacant Carlton Peets Franklyn Pa rris Francine Cordle Joseph Brown Gaynor Legall Centre MarAger Ca Fox catsker Peter Phillipsjr Focd PantryCo)rdinator Kerwn JulEn Iparttimel
Governance The Trustees meet monthly on the second Thursday of each month. The Committee sets up sub-committees to focu5 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. I nduction 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 ad here 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. Our aims and objertives 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 d iscrimination 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 dedieated, 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. Chairperson's Report l am pleased to psent the Annual Report and Audited Accounts on behalf of the Management Committee of Butetown Community Association. The report outlines both the Centre's f inancial position and key activities, developments and plans. l joined the Cornmittee last year and took over a5 the Chair part-way through the year following the resignation of the former Chair, Hilary Brown. It has been a busy year of opportunity and challenge in which I have been supported by the Management Committee f rom the start of my tenure as Chair to review the Centre's plans and operations Wlth a view to responding to the need to change where needed the Centre's offer to ensure it reflects current demands and needs and is a welcoming and safe space for all our members, Staff, volunteers, trustees, service providers and the wider community. The Committee and I have taken the year to consolidate before moving forwards and have made ehanges to the Centre in terms of offering more activities, reviewing the membership offer- which I'm pleased to say has translated into a healthy increase in our membership
numbers, and trialling some new approaches. We are in the process of reviewing our policies, procedures and prices with the aim of making things simple, clear, consistent and fair and have begun developing our Business Plan. We are also workinE on our finance strategy and communication5 and hope you will See more services and activities on offer and be supported to be kept aware of developments and to share your thoughts and feedback. My thanks in the meantime to fellow members of the Management Committee for your support and for your trust in inviting rne to be Chair, to Carrole and the staff and volunteer team for all your help and all you do to help people in our communities, to our local community and to all our members for making me feel so welcome in my role. I look forward to working Wlth you all in the forthcoming year and seeing more plans come to f ruition. Onwards and upwards. Sheila Hendrickson-Brown Chairperson Centre Managerfs 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. Services and Activities Butetown Food Pantry The Butetown Food Pantry offers a dignified and inclusive approach to tackling food poverty in the community. For a modest regular fee member5 choose 10 items of food - which include fresh f ruit and vegetables, bread, milk, halal meat and food Cupboard essentials with a Food Pantry opens at 12.00pm until 3.00pm. Food is donated and, when grant funding allows, is purchased f rom local supermarkets and f rom our neighbourhood halal butcher. + A table of free surplus food is available on a daily basis. free food packs are available to the homele55 community and a subsidised fee 15 available to Asylum Seekers with no recourse to public funds, free sanitary prod ucts are also available to those in need. Users of the Pantry average between 45-60 in number each week, and many arrive early to sit and talk to friends and neighbours and enjoy free ref reshments thus adding value through increased social connection and wellbeing. The Unpaid Carerfs Group The Unpaid Carers Group has been supported by the C3SC Unpaid Carers Short Breaks Grant Scheme. The project was formed to offer respite to local Unpaid
Carers. who access free health and wellbeing activities such as arts and crafts. mindfulness sessions, sewing club, fitness class, information and support as well access to short breaks such as the cinema, local health Spa, craft studio sessions, alonE Wlth a free lunch. The group offers information, advice and practical help such as tips and techniques for managing stress. 90% of the group have reported improved wellbeing and reduced feelings of loneliness and isolation. The Unpaid Carer5 Group, Supper Club provides social and emotional support to many and allows participants to engage with the wider community. A significant number have reported that they feel a stronger sense of community and have found new friendships at the Supper Club. New Projects and New Partnerships During this period. we continued to establish new initiatives and partnerships that support the wellbeing ofthe community and contribute to the We15h Governments WellbeinqoA Future Generations Act and Race Equality Action Plun- an anti-racist Wale5 to help deliver.. a prosperous Wales, a resilient Wale5., a healthier Wales, and a more equal Wales. Adult Education This new partnership with Adult LearninE Wales has enabled us to offer lifelong learning to mature people in the community to Develop basic education skills, such as literacy and numeraey. Develop new vocational skills and expertlse to adapt to the changing labour market or to change career. Promote self-confidence and improve mental and physical health. The Thursday morning I,T Class cater5 to all ages and abilitie5 and 15 open to both men and women, The learners work at a steady pace with one-to-one support to attain a qualification at the end of the term. The Wednesday afternoon Men's Cooking Class equips participants with new Encourage5 teamwork Promotes healthy eating awareness I mproves mental health and eombats loneliness and isolation. Sky Up Digital Support The new 'Sky Up, Project launched this period with resources from Sky UK Ltd -the Britlsh telecommunications company, who have provided us with f ree laptops. tablets and free Wi- Fi throughout the build ing to support people to Succeed in the d igital age, ensuring that everyone that enters the Community Centre and those who are most at risk of being d igitally excluded are given access to the right skills, technology, and connectivity. Butetown Job Club The Butetown Job Club is in partnership with Cardiff Council's Into Work Service, offers weekly sessions of job searching support, CV writing support and free adult education classes, diEltal support and employment training. The Caribbean Elders Wellbeing Project
Funded by the GVS Third Sector Capital Fund. We know that many older people in the community are negatively impacted by food and fuel poverty, the project supported preventative approach to combat loneliness and isolation. encourage healthier lifestyles and improved well-being among older people. The funding enabled u5 to purchase re50urces for cooking classes, eq uipment and adaptations for IT classes and board games and sports games to encourage social interaction and enhanced health and wellbeing. The Butetown Domino Social Club. has been a resident group at the Centre for more than three deeades, it offers a warm and weleoming haven to older individuals. Rooted in Caribbean culture, they come together for social events, lively domino matches, and memorable away days. Their weekly early evening sessions at BCC provide a space where members-many of whorn arrived in the UK from Commonwealth countries like the Caribbean and Africa. form an integral part of our esteemed Windrush Generation. The Tuesday Club, has been a f ixture at the Centre for over fifty years, they attend regularly, to offer emotional support and companionship to older people. During their meetings. they catch up. play bingo. and enjoy a complimentary lunch provided by a local volunteer. Celebruting heritoge ond culture Throughout this period, our community came together to celebrate diverslty, heritage and culture. We take pride in being a wonderful venue that fosters connections, advocates for positive change, raises awareness, and revels in shared moments. In April 2023, we celebrated Eid-al-Fitr with o free cornmunity meal, cooked by local Caterers - Shamshack. 180 people enjoyed a delicious, trad itional meal. .& In May the Unpaid Carers Group celebrated Africa Day (formerly African Freedom Dayl by making African inspired Tote bags. ,& In June, the University of Alabama. Birmingham's Afro-American Gospel Choir visited the Community Centre in partnership with the Urdd National Eisteddfod. The American choir treated us to an array of trad itional gospel songs. The relationship between Wales and Alabama was formed over fifty years ago when ehildren and families from Butetown raised money to donate a stained glass window to the 16, Street Baptist Church following a terrorist attack by the Ku Klux Klan. th ,¥ This year to mark the 75 anniversary of the arrival of the Windrush Generation to the UK, we took part in the I" march through the streets of Butetown to the Senedd and held a celebration event. ,& In August the Butetown Domino Club celebrated Jamaican Independence day with a domino tournament and danee at the centre. During October we celebrated Black History Month by celebrating the achievements of African Americans throughout history and highlighting the contributions Black communities have made to Britain and Wales. .¥ DurinE the winter months we held children's events to celebrate Diwali, Bon f ire night and Christmas.
Enterprise Unit5 0ndrequl(yr group5 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 communitv. Unit l- 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 photograph5, oral historie5 and resources. Unit 2- Hayaat Women Trust. offer a range of different Seices, advice and information, consultations, health and edueation projects to BAM E 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 eolleetive of creatives, specialising in dance, artist management and consultancy. They provide child ren's dance classes every Wednesday during term time and access to the communitv centre5 rehearsal space for prod uction5, dance competition5 etc. Office spaces - C3SC are a large organisation that supports and develops Card iffs third sector {charities and voluntary organisationslby provid ing specialist advice, information and training. Room Hire Meeting room hire - previously a regular and crucial income 50urce for the centre, continues to pose challenges, as during this period room hire has not yet picked up due to organisations having continued to deliver their services online following the changes brought on by the pandemic, rendering the need for in person meetings no longer necessary or cost effect. The Bar The licensed bar continues to be one of the Community Centre's most valued assets. As well as making a signif icant difference to our ability to generate unrestricted income it is Iso one of the biggest draws to people to use the Centre. However, the reduction in bookings has meant the bar has seen a reduction in footfall and thus red uced its contribution to the Centre's income. New activities have started to be introduced - such as the Supper Club and Bingo sessions- and the Entertainments Committee 15 trialling a range of activities to increase its contribution to the Centre's income. 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, fund raising 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. Membership Between April 2023- March 2024. we had a total of 141 members. Volunteering As a voluntary organisation, we continue to have a great reliance on our team of dedicated volunteers, who provide invaluable assistance in delivering our services and activities- including the food pantry and the Supper Club. Our Management Committee also undertake their role as the Centre's board of trustees in voluntary capacity. Thank you to our volunteers, for whose dedication and sUPPOrt we are extremely grateful. Carrole Fox Centre Manger Development5 for 2024-2025 Looking to the next phase in our development, we will continue to work on the implementation of our Business and Strategic Plans. We will continue to improve our facilities, develop the services and activities we offer and look at ways to increase our income. Treasurerfs Report Butetown Community Centre Annual General Meeting Treasurerfs Report
During the period April 2023 to March 2024, Carrole Fox the Centre Manage, supported by the Chair and Members of the Management Committee, has been successful in the following applications for funding.. Amount Received Date Source of Grant Purpose of Grant Building Improvements Food Pantry Caribbean WellbeingGroup 0710312024 12101/2024 CCC Buildings Grant CCC Direct Food Grant £7,665.06 £8,184.63 2011112023 GVS Community Foundation In Wales Race Council Cymru Windrush Celebration Day TNL Windru5h Unpaid Carers Short Breaks Fund I Total received £3,422.90 1011012023 £5,000.00 Food Pantry 16108/2023 30/0612023 £1,750.00 £7,063.00 Windrush Windrush 0810612023 £19,056.00 £52,141.59 Unpaid Carers These grant monies were restricted, and therefore have paid for specific activities rather than core costs. Core costs- including salaries and maintenance - are paid for by the income raised through room bookings, tenant's rent5 and income raised from event5. However, the use of the Centre and the income generated has not returned to pre- pandemic levels. The Committee are therefore reviewing the role of the Centre for the f uture to be better placed to match provision with current needs and demands. Meanwhile, the Committee will be reviewing the pricing Structures and prices charged to ensure they are balanced in terms of being reasonable alongside being suff icient to meet baslc CQSt5. Plans for 2024125 l. Look for more external funding and include core 'management and building costs, in bids for funding. 2. Take step5 to encourage more groups to book our rooms. 3. Take steps to encourage more people to book and use our facilities. 4. Review rental and booking costs to create greater consistency and clarity and increase our income.
Butetown Community Association's mission is to: Continue to provide a 5UStoint7ble, sofe ond high quality community building tht7t Is run efficiently.for the use and benefit of the local community in line with our choritable objectives. We will contffnue to moveforward to increu5e participution and memberships and to investigate and evaluate the needfor new SeiceS and activitiesfor the coming yeor.
Butetown CommunityA550ciation Report ofthetrustees Ilncludln8#rate8lcreportl fortheyearendln8 31 Morch 2024 Icontlnuedl 6overn4n¢e The Trustees meet monthly on the second Thursday of each month. The Committee 5et5 up sub- committees to focus on specific pieces of work such as special tasks or events. The finan 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, Trustee5 are recruited as and when necessary. Induction and 5UPPOrt of a new Trustee 15 undertaken bv the Chair and Vice-Chair.Trustees delegate the day-to-day management of the cornrnunity centre to the Centre Manager, who is expected to adhere to the aims, objectives and pollcles of the Charity. The Chalr and the Centre Manager meet regularly, the Centre Manager provSdes written report to the Trustees at their monthly Management Committee rneetings. AJMS and Oblettive Our aims and objecrives are to enhance the quallty of Ilfe for local people by provlding educatlonal. health, well-being and recreational activities in a safe and supportive environment for all. without discrimination of race. sex, political or religious opinions. The A550ciation is non-party in politi and non-sectarian in reli8ion. The Butetown Community Centre's Management Committee is run by an unpaid voluntary group of dedIted, committed people with strong links to the cornrnunity, 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 objective5 P8p4
Butetown CommunrtyAssociation Reportof the trustses Iln¢ludlng strate8lc report) forthe year endlng 31 March 2024 Icontinuedl Trustees, responsibilities in relation to the finan¢ial ststsments The charity trustees are responsible for preparin8 a trustees, annual report and financial statements in accordance with 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 incorning resour$ and application of resourTr5, including the incorne and expenditure, of the charitable 8roup for that period. In preparin8 the financial statement5. the trustees are required to.. select suitable accountin8 policies and then apply them consistently- observe the methods and prlndples in the Charities SORP IFRS 1021,. make judgements and estimates that are reasonable and prudent,. state whether applicable UK accounting standards have been followed, subjert to any material departures disclosed and explained in the financial staternents.. prepare the financial 5tatement5 Qn the goin8 concern basis unle55 It is inappropriate to pre5urne that the charity will continue in business e 11
AÈpDrt ofthe trusloes (kn£dIT¥ strateyi reportl lor the year endlnB 31 Marth X724 liontlnuedl Thè trusteÈ$ are responsfftle for keèping propèr Rctouniiw records that distloswith 2Onable èccurècy at anytimè the finanoal po&b(n of the £harlt¥ and to enab them to ensure that ihe financial Statem1& wmplywith the CompinivsA¢l 2C¥J6 Th¢y are 4159 resppn5ible For 54fe8uardin8 thv4ssel3 pf lh¢ th•rtty and ihe 8roup 4nd h¥nre tikin8 reasonable steps for the pre¥Èntion and detection of fIaud and other IrrogJlarities, The tru5tee5 are re5POn51ble for the and irylexrtty of the corwitE ar finanaal informilion includ£4J the charitabl8carnpanV5 website. Legislation in the United Kin8(brn 8overnin8 ihe preparalion and di55emination Df rittèn¢iJl scarémwis may tlifftr from kgislaoTr ènd in OU)Èr juris1$. Starementas w dlscloswe InrkpendertExamlnor In far as theIrtee5 are awareat the tlme of approvir4 Dur iru4e&' annual report there if w rdevènl informotion, being informatiw needed by the independErrt eI4m1rA in fDnDECtion 1th preparin8 IhEir rEtvt5, ¢Jf which thE Broup's indEPEad¢lll fxominor'5 IS Un4wifE. Ind". the tru5tee5. havin8 made enquir1 of fvllowdirector5 and the group'5 4ndepEndent exarninor thal ihw Dusht to have IdiduallY taken. have each takEn 61151eps that he15he is tknliged tg t6ke a5 a director in owder to make them&Elve5 ware of any rÈie¥ènt Intorrnatlon and trjésiabllsh that EhÈ IrÈpdÈnr Èamlrtor's l awarèof that InfoMatlaTh. 6y crfeer of ol Vusteei SHÉILA HBifAiia5CI-aRaWP4
Butetown CommunrtyAssociation Reportof the trustses Iln¢ludlng strate8lc report) forthe year endlng 31 March 2024 (including income and expenditure account) Unrestrirted Restrirted Funds Fund5 T*thl Fund5 2024 Total Funds 2023 ncome and endowments from: Rent & Room hire Grants reiVed Event costs & bar incorne Food pantry income Admi5510nS. 5ubscription5 and donation5 Other incorne 113,325 113.325 52,141 58.074 1.973 450 271 118.933 42,212 40.39) 3,517 52,141 58,074 1,973 450 271 Total income 174,093 52,141 226,234 208,592 nditure: Bar expenditure Establishment costs Centre activites and administration 37,627 52,640 89,196 37,627 52.640 89.196 53,084 48,715 58,320 Total expenditure Net incomellexpendire) and net rno¥ement in funds before pins and losses on investments 179.463 179.463 160.119 5,370 52,141 46,7n 48,473 Reconciliation of fuMIs Toial funds brought forward 32,617 Funds transfer Totsl funds carried forward S.370 52,141 46.7n 81.090 The 5tatemenl of financial activities includes all 8ain5 and Ios5e5 recognised in the year. All income and expenditure derive from continuinR activitie5. e13
ButetLA¥n Conwnunity A55ociation Sheet •t 31 Marth 2024 2Q2A 2023 Fixed assets Tlible Assets Inve5trnents Tol•l Fixed Assets 1.451 IA51 1.451 1.451 Current asse15 Stock Debtors Cash atbank aftd In hènd 8èr ¢h énd fltrat Tolal Current Aets 3.745 3.745 7,797 45.208 134 10 33.192 443 Liab1fft5 CreL1itors fallSng due w5thlTh one year MEt Clrront assets li 113.3811 118.1971 ,687 T¢xd •SaS bsCUIrem 56.110 40,138 Cxedltots: lalHn£ du¢ after Ire one ar Nqt 455qts The fund5 of ihe tharity-. Unresirtcted In¢we funds Regtrirt*d incomélunds Tolal rh•rfty fund5 Iz 16.514 39.453 55.Y67 21,884 40.791 The not¢s at pa8•$9ts 16 formpart¢fthese •pre1 bythe trUee5 on I1r behawby:
Butetown CommunttyAssoclatlon Notes to the accounts for the year ended 31 March X124 l. Accountrng Policies The principal accounting policies adopted,judgements and key sources of estimation UnrtaInty in the preparation of the financial 5tatement5 are a5 follows.. al Ba$5$ of weparatlon The accounts have been prepared in accordance with the Statement of Recommended Practice.. Accounting and Reportln8 by Charities preparin8 their account5 in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 issued on 16July 2014. Butetown Community Assooatlon meets the definltlon of a public benefit entity under FRS 102. A55ets and liabilities are initially recogni5ed at historical cost or transaction value unless otherwise stated in the relevant accounting policy notelsl. There are no si8nif1nI judgernents made in the process of applyin8 the entitvs accounting policies. With respect to the next accounting period 2024-2025 the most significant area of uncertainty that will affect the rryIng 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 investrnents and a150 the perforrnance of the pension funds. bl Preparation of the accounts on a going concem ba515 The charity has reported a cash inflow for the year of £x although notes that a small deflcitwas recorded for the year. The charity is currently self-finanan& 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 operation81 existence for the foreseeable future. The charity therefore continues to adopt the golng concern basis in preparlng its financial statements. el Income Fee income Fee5 receivable are accounted for in the period in which the service is provided. Deferred incorne- advance fees Where income is received in 3dvance of meeting any performance related conditions and there 15 not unconditional entitlement to the income, its recognition is deferred and included in creditors as deferred income until the performan e15
Butetown CommunttyAssoclatlon Notes to the accounts for the year ended 31 March X124 Icontlnuedl Donations and legacies Donations and legacies receivable for the gener31 purposes of the charity are credited to 'unrestricted funds,. Donations and legacies for purposes restricted by the wishes of the donor are tsken to'restricted funds.. Investsment income Interest on funds held on deposit Is Included when receSvable and the amount can be measured reliably by the charity- this is normally upon notification of the interest paid or payable. Dividends are recognised On the dividend has been declared and notification has been received of the dividends due. This is normally upon notification by our investment Volunteer income- unpaid general volunte•rs Like rnany charities. we often rely on the contribution of unpaid general volunteers in carrying out our activities. However. placing a rnonetary value on this contribution present5 518nificant difficultie5. For exarnple. volunteers rni8ht complement the work of paid staff rather than replace them. These factors, together with the lack of a rnarket 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 a5 income in these accounts. dl Fund a¢¢ountlng unstrICted funds are available to spend on activities that further any of the purposes of charity. Restricted funds are donation5 which the donor has specified are to be solely used for particular area5 of the charity's work or for specific artistic projects being undertaken by the charity- el Expenditure awxl irrecoverable VAT Expenditure is recognised once ihere is a legal or constructive obligation to make a payment to è third party. It is probable that settlement will be required, and the amount of the obligation can be measured reliably. Expenditure 15 classified under the following activity headings.. Cost5 of rai5in8 fund5 cornprise the cost5 of rnarketing. 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 iterns not falling into any other heading Irrecoverable VAT Is charged as a cost agalnst the actlvlty for whSch the expendlture was Incurred. e16
Butetown CommunttyAssoclatlon Notes to the accounts for the year ended 31 March X124 Icontlnuedl fj Allo¢ation of Support costs Support costs are those functions that asslst the work of the charity but do not dirertly undertake charitable artlvity. Support Costs include the costs of offlce salarles, and governance costs whlch support the charity In the provlslon of education. The bases on which support C05t5 have been allocated are Set out in note 7. gl Tangible fixed assets Individual fixed assets costing £51K) or more are capitalised at cost. All assets are depreciated over their estimated useful economic lives on a straight-line basis as follows: Asset Cate80ry Fixtures and fittings Computer equipment Annual rate il Stock Stock is included at the lower of cost or net realisable value kl Cash at bank Cash at bank and cash in hand includes cash and short term highly liquid investment5 depreciated over their estimated useful economic lives on a straight-line basis as the deposit or similar account. 11 Debtors Debtors are recognised at the settlement amount due after any discount offered. ml Creditors Creditors are recognised where the charity has a present obligation resulting from a p3St event that will probably result In the transfer of funds to a thlrd party and the amount due to settle the obllgation can be measured or estimated reliably. Creditors and provisions are norrnally recognised at their settlement arnount. 2. Leyl ststus of the awrlty The Charity Is a company limlted by guarantee and has no share capltal. The1Sablllty of each member in the event of winding-up is limited to El. e17
Butetown Community Asswiotion Notes to the at¢ounts for the year ended 31 March 2024 Icontinuedl 3. Comparative information byfund Unrestrirted 2024 2023 Restrirted 2024 2023 Income and eThJowments from: Rents & R£ hire Meeting room hire Rent receivable Totsl Rents & Rooms hire 68,749 44,576 113,325 78,867 40,066 118,933 Grants received Race Council Cyrnru TNL Windrush GVS CCC Buildings Grant CCC Direct Food Grant CF in Wales UPCGI MOOndan Foundatlon Young peoples, summer scherne Young peoples projert National Lottery Grant Warm spa$ Food poverty C3SC Grant Neighbourly fund Job Retention Scheme Government Grant Race Council Cyrnru Welsh Government Grant Cardiff Council National Museum of Wales 1,750 7.063 3,423 7,665 8,184 5.OCI) 19,056 4,550 8,480 10,00) 3,0(K) 6.379 3.803 Total Grant received 52,141 41,212 Gross Income 58,074 40,390 Food pantry income 1,973 3,517 Admissions and donations 450 3,540 Other income Interest income Bond income Totsl Other income 271 271 Total Incorne 174,093 166,380 52,141 41,212 e18
Butetown Community Asswiotion Notes to the a¢¢ounts fty the year ended 31 Mar¢h 2024 Icontinuedl Unrestrictsd 2024 2023 Restrictsd 2024 2023 Resources Ex ended Bar expenditure Purchases lin. stodc movement) Enlertainmenl Bar staff Total Bar expenditure 28,823 950 7,854 37.627 36,550 2,050 14,484 53.084 6. Analysis of expenditure on charitsble aCtitIeS Estsbllshment Rates Light, power and heat Cleaning Repairs. preventatlve maSntenance and security 6,742 25,338 14,CK)S 6,555 6,198 21,269 13,052 8,196 Totsl Establishement expenses 52.640 48,715 Centre activites and charitable administration Staff wages Employer pension Telephone Postage and statlonery Licentrs Computer costs Insurance Accountancy fees Sundry expenses Event and meeting hire expenses Grant expenditure Donation Food Panty Costs Centre and charitable activities Bank charges Depreciation 63,466 40.394 760 1,632 321 1,040 957 3,576 4,011 io 1,414 12.804 1,849 115 626 29 4,019 3,818 4,)3 31.595 27,495 4,851 2,645 1,203 653 2,382 1,297 526 T¢)tal Centre a¢tfvlties and ¢har5table admlnlstratlon 89,196 58,321 31,595 40,299 Totsl expenses 179,463 160,120 31,595 40,299 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 charltable activitles undertaken In the year. Refer to the table below for the basis for apportionment and the analysis of support and governance costs. e19
Butetown Community Asswiotion Notes to the at¢ounts for the year ended 31 March 2024 Icontinuedl 4. Net in¢omellexpendr¢urel forthe year This is ststed after charging.. 2024 2023 Depreciation Accountancy services 653 3,818 4471 526 4,011 4,537 5. Analysis of stsff costs, trwtee remuneration and expenses 2024 2023 Salaries & Nl costs- Centre staff salaries & Nl costs- Bar staff 63,466 7,854 71,320 40,394 14,484 54,878 6. Stsff Numbeys The average monthly headcount was 6 staff12021-6 staff) and the average monthly number of full-time equivalent employees lincluding casual and part-time staff) during the year was as follows.. 2024 Number 2023 Number Management Domestic and administrative The charlty conslders Its key mana8ement personnel comprlse the trustees. The total employment beneflts Includlng employer pension contributions of the key managemeni personnel were £Nil12023.. £NIII The number of employees whose emoluments exceeded £fA),(XXJ were.. 2024 2023 £60,OOJ- £70,000 £70,OCQ- £80,000 e20
Butetown Community Asswiotion Notes to the at¢ounts for the year ended 31 March 2024 Icontinuedl 7. RelBtsd partytransactions There were no related party transactions during the year. 8. Tanb fixed assets- tharity Computer Equipment Fixtures and Fittings Totsl Cost: As at l April 2023 Additions 2.932 26.048 28.980 As at 31 March 2024 2,932 26,(N18 28.980 Depre¢latlon: A5 at l April 2023 Charge for the year As at 31 March 2024 2,095 4(MJ 2,495 24,781 253 25,034 26,876 653 27,529 Net book value.. As at 31 March 2023 837 1,267 1.451 As at 31 March 2024 437 1,014 2,ICkl 9. Stodt 2024 2023 Stock 3,745 3,745 3,745 3,745 io. Debtors 2024 2023 Trade debtors Prepayments 30365 295 7502 295 7797 11. Creditors.. amountsfalling duewithin one year 2024 2023 Trade tdItorS and accruals Taxation and social security c05t5 96 13,285 13,381 3,600 14,597 18,197 e21
Butetown CommunttyAssoclatlon Notes to the accounts for the year ended 31 March X124 Icontlnuedl 12. Analysis of charitable fund5 Aprll 2023 Incoming resources Resource5 Transfer expended between funds As at 31 March 2024 Unrestrictsd fund5 21.884 174,093 1179,4631 16.514 Restrl¢ted funds I8,7 52,141 31,595 39,453 Totsl Fund5 40,791 226,234 1211,0581 55,967 Unrestricted funds The unrestricted funds are the funds which the dlrectors are free to use In accordance wSth the charitable oblertlves of Restricted funds The restricted funds are to be utllised in accordan wlth the restrlctions attached to the grants recelved e22
CHARITY COMMISSION FOR ENGLAND ANO WALES Independent examiner's report on the accounts Section A Independent Examinerfs Report Report to the trusteesl members of Butetown Community Association On accounts for the year ended 31 March 2024 Charity no lif any) 524130 Set out on pages I report to Ihe trustees on my examination of the accounts of the al)ove charity ("the Trust") for the year ended 3110312024. Responsibilities and basis of report 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 sethon 145 of the 2011 Act and in carying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145151{bl of the Act. Independent I have completed my examination. I confirm that no material matters have examinerfs statement come to my attention in connection with the examination (other than that disclosed below") which gives m& 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 wilh the applicable requirements oncerning the form and conlent of accounls set oul in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'lrue 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 mallers 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. Pleas8 delete th8 wonls in th8 btsckets il they do not apply. Date: 31101125 Signed: Name: MIKE TANN Relevant professional qualification{sl or body (if any): ACCA IER Oct 2018