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2022-01-01-accounts

Charity number 525041

CLIPSTONE MINERS WELFARE COMMUNITY TRUST

Trustees’ report and financial Statements

For the year ended 1st January 2022

CLIPSTONE MINERS WELFARE COMMUNITY TRUST

FINANCIAL STATEMENTS For the year ended 1st January 2022

Contents

Reference and administrative details Trustees’ Annual Report Independent Examiner’s Report to the Trustees Statement of Financial Activities Balance Sheet Notes to the Financial Statements

CLIPSTONE MINERS WELFARE COMMUNITY TRUST

1

Reference and Administrative Details

The charity operates from Clipstone Social Club, Mansfield Road, Clipstone Village. Nottinghamshire.

Trustees:

The Trustees for the year ended 1st January 2022 were as follows:

R. Clarey

J. Hawkins

M. Gillott

B. Rutter

P. Griffiths – appointed 21st April 2021 R. Sprigg – appointed 21st April 2021 A. Griffiths – appointed 21st April 2021

Advisors :

Independent Adkin Sinclair LLP Examiners: Sterling House 32 St John Street Mansfield Nottinghamshire NG18 1QJ

Bankers: The Co-operative Bank PLC Co-operative House Queen Street Mansfield Nottinghamshire NG18 1HN Solicitors: Hopkins Solicitors Eden Court Crow Hill Drive Mansfield Nottinghamshire NG19 7AE

CLIPSTONE MINERS WELFARE COMMUNITY TRUST

2

TRUSTEES’ ANNUAL REPORT

The trustees present their report and the financial statements for the year ended 1st January 2022. The trustees who served during the year and up to the date of this report are set out on page 1. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities".

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity's governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published in October 2019.

Objectives and Activities

The trustees will keep upgrading and supporting all our sub committee’s and will continue to try and apply for grants where possible, but this continues to be increasingly difficult to achieve.

Our thanks go out to all the members of Clipstone Social Club without your support the charity would not be able to carry on supporting the following activities: bowls club, cricket club, football club (senior and junior), friendship club and youth club.

Public benefit

The Trustees confirm that they have had due regard to guidance published by the Charity Commission on public benefit.

Achievement and Performance

The main income for the trust is money received from donations and grants particular thanks to Clipstone Parish Council and Clipstone Social Club. During this year the trust received £13,857 from the social club, compared with £12,469 the previous year.

Risk Policy

The trustees are responsible for the management of the risks faced by the trust. Detailed considerations of risk are identified, assessed and control established throughout the year. A formal review of the trust’s risk management processes is undertaken on an annual basis. Through the risk management process established by the trust, the trustees are satisfied that the major risks identified have been adequately mitigated where necessary. It is recognised that systems can only provide reasonable but not absolute assurance that major risks have been adequately managed.

Activities Contributing to the Achievement of Objectives

Clipstone Welfare Colts - Currently running 12 teams and development group which continue to be well attended and looks promising for future. A big thank you to Brad Rutter and all the colts committee and helpers who are doing a great job for our youngsters

Senior Football - First team play in Midlands County Central league: many thanks to members of the committee, sponsors, and all players who helped around ground, team managers and assistant managers.

Cricket Club - Another good season, well done to all involved in running the cricket club. Many thanks to Robbie Sprigg and all at the cricket club who have helped out during the season.

CLIPSTONE MINERS WELFARE COMMUNITY TRUST

3

TRUSTEES’ ANNUAL REPORT – (continued)

Activities Contributing to the Achievement of Objectives (continued)

Bowls Club - Have had a good year, finishing in good positions in two leagues. Our thanks go to Billy Orange and his team for their hard work in keeping the green and surrounding areas in excellent condition.

Friendship Club – Still going strong and increasing numbers. Our thanks go to Barbara, Lynne and their team for all their hard work.

Youth Club - The youth club is going from strength to strength with an average of 80 plus using the club most days when open, many thanks to Amanda Hill and her staff for the great job they do for our youngsters.

Financial Review

The principal income of the trust is by the way of monies received from Clipstone Social Club Limited. During the year the trust received the sum of £13,857 from Clipstone Social Club Limited under the terms of occupational licence (2021: £12,469). Overall the trust had net income over expenditure of £50,826 in the year (2021 net income: £102,988).

Reserves

The trust’s reserves at 1st January 2022 were £272,343 and are held to facilitate the continued upgrading of the trust's facilities.

The level of total reserves is judged appropriate for the present situation and needs of the trust.

The trustees will review this position and policy on an annual basis.

Plans for Future Periods

The planned move of all activities from lido ground and middle pitch to ex-colliery site is progressing at pace and we expect positive actions in obtaining land swop agreement in next financial year, which will enable us to expand available playing space with new clubhouse futureproof activities for long term future.

Welfare building -

We have almost completed refurbishment of the side of the institute we are retaining (due to be complete March 2022).

Parish council takeover of old institute section of our building is well progressed and remains under review by the parish council.

Structure, Governance and Management

Under the power given in the Charities Act 1993 as of the 1st September 2006 Clipstone Miners Welfare Trust became known as Clipstone Miners Welfare Community Trust and is a registered charity regulated by a scheme of the Charity Commissioners dated 1st September 2006 charity no (525041).

The Trustee`s would like to thank all members of our sub-groups who having been made aware of the difficult financial position the charity is in, have all rallied around to help where possible to minimise cost to charity by providing money for utilities, volunteer hours and in some cases materials, it is only down to these community spirited people that we are able to continue to provide all our facilities.

4

CLIPSTONE MINERS WELFARE COMMUNITY TRUST

STATEMENT OF THE TRUSTEE'S RESPONSIBILITIES

The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts Reports) Regulations 2008 and trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

On behalf of the Board,

R. Clarey Trustee

28[th ] October 2022

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF CLIPSTONE 5 MINERS WELFARE COMMUNITY TRUST

I report to the charity trustees on my examination of the accounts of the charity for the year ended 1st January 2022 which are set out on pages 6 to 15.

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 charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Adkin Sinclair LLP Mr Christopher Adkin Sterling House Chartered Accountant 32 St John Street Mansfield 28[th] October 2022 Nottinghamshire NG18 1QJ

6

CLIPSTONE MINERS WELFARE COMMUNITY TRUST

STATEMENT OF FINANCIAL ACTIVITIES (incorporating the income and expenditure account)

For the year ended 1st January 2022

Notes
Funds
Unrestricted Restricted
£
£
Income from:
Donations and legacies
2
100567
10000
Investment and property income:
Bank interest
-
-
Rental income
5486
-
Charitable activities:
Clipstone Social Club Limited
Occupational licence
3
13857
-
Government grants
4
56760
20000
_
_
Total income
176670
30000
_
_
Expenditure on:
Charitable activities
5
88990
66854
_
_

Total expenditure
88990
66854
_
_
Net income / (expenditure)
87680
(36854)
Transfer between funds
(326)
326
_
_

Net movement in funds
87354
(36528)
Total funds brought forward
73781
147736
_
_
Total funds carried forward
161135
111208

Notes
Funds
Unrestricted Restricted
£
£
Income from:
Donations and legacies
2
100567
10000
Investment and property income:
Bank interest
-
-
Rental income
5486
-
Charitable activities:
Clipstone Social Club Limited
Occupational licence
3
13857
-
Government grants
4
56760
20000
_
_
Total income
176670
30000
_
_
Expenditure on:
Charitable activities
5
88990
66854
_
_

Total expenditure
88990
66854
_
_
Net income / (expenditure)
87680
(36854)
Transfer between funds
(326)
326
_
_

Net movement in funds
87354
(36528)
Total funds brought forward
73781
147736
_
_
Total funds carried forward
161135
111208

Notes
Funds
Unrestricted Restricted
£
£
Income from:
Donations and legacies
2
100567
10000
Investment and property income:
Bank interest
-
-
Rental income
5486
-
Charitable activities:
Clipstone Social Club Limited
Occupational licence
3
13857
-
Government grants
4
56760
20000
_
_
Total income
176670
30000
_
_
Expenditure on:
Charitable activities
5
88990
66854
_
_

Total expenditure
88990
66854
_
_
Net income / (expenditure)
87680
(36854)
Transfer between funds
(326)
326
_
_

Net movement in funds
87354
(36528)
Total funds brought forward
73781
147736
_
_
Total funds carried forward
161135
111208

Total
2022
£
110567

5486
13857
76760
_
206670
_
155844
___
155844














Total
2021
£
167382
-
5430
12469
40979
__
226260
_
123272
_
123272
_
102988
-
_
102988
118529
____
221517
_
87680
(326)
___
87354
73781
_
161135
_
(36854)
326
___
(36528)
147736
_
111208
_
50826
-
___
50826
221517
_
272343






_

The statement of financial activities includes all gains and losses for the two financial years and therefore a separate statement of total recognised gains and losses has not been prepared.

All income and expenditure derive from continuing activities.

7

CLIPSTONE MINERS WELFARE COMMUNITY TRUST

BALANCE SHEET As at 1st January 2021

Notes
£
Fixed assets
6

Current assets
Debtors
7
40473
Cash at bank and in hand
49272
__
89745
Creditors: amounts falling
due within one year
8
10650
____
Net current (liabilities)/assets
Total assets less current liabilities

Creditors: amounts falling due
after more than one year
9

Net assets


Represented by:
Restricted funds
10

Unrestricted fund - accumulated surplus
11


Total funds

2022
£
£
218248

36480
55475
__
91955
22992
_
79095
______
297343

25000


272343



111208
161135
___

272343


2021
£
177554
68963
______
246517
25000
__
221517
_
147736
73781
___
221517

These financial statements were approved and authorised for issue by the Board of Trustees on 28[th] October 2022 and signed on its behalf by:

R. Clarey Trustee

The notes on pages 8 to 15 form part of these financial statements.

CLIPSTONE MINERS WELFARE COMMUNITY TRUST

8

Notes to the financial statements For the year ended 1st January 2022

1.1 Summary of significant accounting policies

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Practice.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years unless otherwise stated.

1.2 Basis of accounting

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are prepared in sterling which is the functional currency of the charity.

1.3 Cashflow

The charity has taken advantage of the exemption in the Charities SORP from the requirement to produce a cashflow statement, on the grounds that it is applying FRS 102 Section 1A.

1.4 Income

All income is recognised in the Statement of Financial Activities when it is receivable with the exception of gifts and donations which are recognised when they are received.

1.5 Expenses

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates:

1.6 Fixed Assets and Depreciation

Freehold land is stated at cost. No depreciation is provided on freehold land. All other fixed assets are stated at cost less depreciation.

Depreciation is provided by the charity to write off the cost less the estimated residual value of tangible fixed assets over their estimated useful economic lives as follows:-

Alterations and refurbishment 15% straight line/10% reducing balance Furniture and equipment 25% reducing balance/10% reducing balance Tractors and implements 25% reducing balance Computer equipment 25% straight line Ground improvements 5% and 10% straight line

CLIPSTONE MINERS WELFARE COMMUNITY TRUST

9

Notes to the financial statements For the year ended 1st January 2022

1.7 Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

1.8 Restricted Funds

Grants receivable for specific projects whether used to purchase fixed assets or expended on items of a revenue nature are classified as restricted funds.

Restricted funds used to purchase fixed assets are reduced over the useful economic life of the assets purchased in line with depreciation.

1.9 Unrestricted Funds

These are funds which can be used in accordance with the charitable objects at the discretion of the trustees.

1.10 Government Grants

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received.

Government grants are recognised using the accrual model and the performance model.

Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable.

Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income and not deducted from the carrying amount of the asset.

Under the performance model, where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.

CLIPSTONE MINERS WELFARE COMMUNITY TRUST

10

Notes to the financial statements For the year ended 1st January 2022

2. Donations and legacies

2. Donations and legacies
Funds
Unrestricted Restricted 2022 2021
£ £
Newark and Sherwood District Council S106 grants
-

-
- 82655
Football Club towards costs 20242 - 20242 20419
Nottinghamshire County Council for youth club 7216
-
7216 2000
Football grant -
-
- 24730
Clipstone Parish Council - 10000 10000 30000
Thomas Farr charity for youth club 2669 - 2669 -
Cricket Club towards costs - - -
1275
Awards for all youth club grant 9876 - 9876 -
Co-op community fund grants 3332 - 3332 -
Clipstone events group - - 200
Kickstart Ltd 17344 - 17344 -
Clipstone Colts 2454 - 2454 -
Center Parcs community funding - - - 300
Garfield Weston Foundation 20000 - 20000 -
Bowls club towards costs 13805 - 13805 3498
General donations and other income 3629 - 3629 2305
_____ _____ _____ _____
100567 10000 110567 167382
_____ _____ _____ _____
3. Clipstone Social Club Limited
Received under occupational licence representing contribution towards
direct charitable activities
2022
£
13857
2021
£
12469

4. Government Grants

4. Government Grants
Funds 2022 2021
Unrestricted Restricted Total Total
£ £ £ £
Government closure grants
Youth club 35804
-
35804 14920
Football club 12583 - 12583 12668
Local initiative 2500 - 2500 2500
HMRC JRS grants 5873 - 5873 10891
Energy efficiency grant - 20000 20000 -
______ ______ ______ ______
56760 20000 76760 40979
______ ______ ______ ______

CLIPSTONE MINERS WELFARE COMMUNITY TRUST

11

Notes to the financial statements For the year ended 1st January 2022

5a. Charitable Activities
Funds
Unrestricted
Restricted
Direct costs
£
£
Contributions to sections expenses:
Youth club
-
21918
Cricket club
-
-
Football club
20073
-
__
_
20073
21918


Sports ground maintenance
Groundsman
3884
-
Upkeep of grounds
4568
-


8452
-


Support costs (actual basis)
Premises costs:
Rates
878
42
Water
6061
301
Lighting and heating
14043
893
Repairs and maintenance
16908
21038
Depreciation of fixed assets
16977
22662
Governance costs (note 5)
2202
-


57069
44936


Others:
Legal and professional fees 45
-
Property fees: Agents fees
600
-
Sundry expenses
2751
-

_
3396
-
_

Total
88990
66854

2022
2021
Total
Total
£
£
21918
13994
-
-
20073
12455
__
_
41991
26449


3884
4863
4568
4593


8452
9456


920
1156
6362
4700
14936
12666
37946 36929
39639
27075
2202
1865


102005
84391


45
1700
600
597
2751
679

_
3396
2976
_

155844
123272

Expenditure on direct charitable activities was £155,844 (2021 - £123,272) of which £66,854 (2021 - £66,817) was attributable to restricted funds.

5b. Governance Costs (actual basis)
Printing, stationery, postage and telephone
Computer costs
Independent Examiner for independent examination
for other services
2022
£
152
300
500
1250
_____
2202
2021
£
115
-
500
1250
_____
1865

12

CLIPSTONE MINERS WELFARE COMMUNITY TRUST

Notes to the financial statements For the year ended 1st January 2022

5b. Governance Costs (actual basis) (continued)

Cost allocation includes an element of judgement and the charity has had to consider the cost benefit of all detailed calculations and record keeping. To ensure full cost recovery on projects the charity adopts a policy of allocating costs to the respective cost headings through the year, this allocation includes support costs where they are directly attributable. Other support costs shown are a best estimate of the costs that have been so allocated either on a per capita basis or on an estimated usage basis.

6. Fixed Assets

Freehold
Alterations
Furniture Tractors and
Ground
Land
and
and
Implements Improvements
Refurbishment Equipment
£
£
£
£
£
Cost
At 2nd January 2021
5000
213754
103575
25509
185031
Additions
-
53656
11252
12237
3188
_
_



At 1st January 2022
5000
267410
114827
37746
188219





Depreciation
At 2nd January 2021
-
186414
81441
19907
67553
Provision for year
-
12873
6947
4460
15359





At 1st January 2022
-
199287
88388
24367
82912





Net Book Value
At 1st January 2022
5000
68123
26439
13379
105307




___
At 1st January 2021
5000
27340
22134
5602
117478




Total
£
532869
80333
__
613202
_
355315
39639

394954

218248
___
177554

7. Debtors

Clipstone Social Club Limited
Other Debtors
2022
£
37392
3081
_____
40473
2021
£
26198
10282
_____
36480

CLIPSTONE MINERS WELFARE COMMUNITY TRUST

13

Notes to the financial statements For the year ended 1st January 2022

8. Creditors: Amounts falling due within one year

Other creditors and accruals
Taxation and social security
9. Creditors: Amounts falling due after more than one year
CISWO loan
2022
£
10173
477
_
10650

2022
£
25000
__
25000
_____
2021
£
22908
84
_
22992

2021
£
25000
__
25000
_____

This loan is shown as a long term liability as it is not subject to any set repayment terms, other than ultimately to be repaid out of the proceeds of the disposal of certain property assets which will be realised as part of the planned improvements under the together project (see note 11).

10. Analysis of net assets by fund

Restricted
Unrestricted
£
£
Fixed assets
136208
82040
Current assets
-
89745
Current liabilities
-
(10650)

__
_
Total assets less current liabilities
136208
161135
CISWO loan
(25000) -

___
Net assets
111208
161135

Total
2022
£
218248
89745
(10650)
__
297343
(25000)
____
272343
Total
2021
£
177554
91955
(22992)
__
246517
(25000)
____
221517

CLIPSTONE MINERS WELFARE COMMUNITY TRUST

14

Notes to the financial statements For the year ended 1st January 2022

11. Analysis of restricted funds

Balance at 2nd
January 2021
£
Grounds Fund
52663
CCTV System Fund
2741
Sports Park Fund
70854
Youth Club
19138
Building Alterations
27340
Together Project
(25000)
Energy Efficiency Fund
-
______
147736
Income
Expenses
Transfers
Balance at 1st
January 2022
£
£
£
£
-
(5373)
-
47290
-
(685)
-
2056
-
(10461)
-
60393
10000
(25510)
326
3954
-
(4825)
-
22515
-
-
- (25000)
20000
(20000)
-
-
__
_

___
30000
(66854)
326
111208



The Grounds Fund represents grant income for grounds improvements included in fixed assets. This fund is reduced over the life of the assets purchased in line with depreciation.

The CCTV System Fund represents contributions received towards the cost and installation of the new system and is reduced over its life in line with depreciation.

The Sports Park Fund represents contributions received for the provision of the activity park. The fund is reduced over the life of the assets purchased in line with depreciation.

The Youth Club has received funding from the Parish Council which due to Covid has not been fully utilised and is being carried forward (£). The contribution for 2022 has therefore been reduced.

The kitchen refurbishment included in fixed assets is being reduced over the life of the assets in line with depreciation.

Building alterations have taken place supported by local authority S106 monies to split the welfare facility to enable it to provide additional uses for the community. The fixed assets included in the refurbishment are being reduced over the life of the assets in line with depreciation.

The Together Project was in deficit at the year end and represents expenditure connected with the planned improvement in the sports facilities, for which funding of £25,000 has been received from CISWO by way of a loan to facilitate the project. This loan is shown as a long-term liability as it is not subject to any set repayment terms, other than ultimately to be repaid out of the proceeds of the disposal of certain property assets which will be realised as part of this planned improvement project. This fund stood as a negative balance at the 1st January 2021 due to the timing of expenditure on professional fees which have necessarily been incurred prior to the development and which have been funded from the CISWO loan.

12. Related parties

The under mentioned trustees are also directors of Clipstone Social Club Limited:

R. Clarey J. Hawkins M. Gillott B. Rutter

15

CLIPSTONE MINERS WELFARE COMMUNITY TRUST

Notes to the financial statements For the year ended 1st January 2022

12. Related parties (continued)

Under the terms of an occupational licence entered into by the trust and Clipstone Social Club Limited the trust is responsible for the receipt of the licence fee from the club towards the running expenses of the trust.

The licence fee received by the trust from the company during the year ended 1st January 2022 amounted to £13,857 (2021: £12,469).

At 1st January 2022 the company owed the trust £37,392 (2021: £26,198).

13. Staff costs and trustees' remuneration

Salaries and wages 2022
£
16203
______
16203
2021
£
15271
_____
15271

No employee received remuneration of more than £60000.

None of the trustees received any remuneration during the year (2021: £Nil), nor did they receive any reimbursement of expenses (2021: £Nil).

14. Staff numbers

The average number of employees (including casual, part-time staff and trustees) during the year was made up as follows:

Groundsmen
Youth Leaders
Cleaner
Trustees
2022

no
1
5
1
6
____

13

2021
no
1
5
1
6
____
13