Trustees. Annual Report for the period PwK)d end date IILYb¢bi 4 Year202 K4th)Ih3 Few2022 From Section A Reference and administration details Charlty nam Leominster District C(xnmunlty A8soclatlon Other names charfty Ib known Reg15ter•d charlty numbor {If any 03151 Charlty's prfnclpal address e Communty Centr• chool Road eomlnster ostcode HR6 8NJ Names of the charlty trustees who manage the charlty D•t•• •et•d It not for whol• TNit•• Mm• Offlc• Irf any) N•m• of p•rnon lor body) •nt•¢ Inl try•t if • Trustees Jan Slater Rev M. Kneen Chair Trustees Jennrfer Bartlett John Hoskinson Trustees Trustees 10 12 13 14 15 16 17 18 19 20 Names of the trustees for the chartty. If any. (for example, any ¢u8todian tru5to0s1 Name Dates acted rf not for wholo ear TAR Marth 2012
Names and addre of advlsers Iopoonal Infomiatlon) of adviser Name Address Name of chlef executlve or names of senkjr staff members Ioptlonal Infomiatlon) Ichard Brookman Section B Structure, overnance and mana ement D•scription of th• Gharlty'• trusts ConstitK)n Type of goveming document How the charity is constttuted Charitably Incorporated Or913at)n Trustee seledion methods Under the Constitution of the CIO every trustee must be appointed for a term of three years by a resolution passed at a properly convened meeting of the charty trustees. In selecting individuals for appointment as charity trustees, the chartty trustees have regard to the skills, knowledge and experience needed for the effective administration of the CIO. Prospective trustees will be given a copy of the constitution and a copy of the latest Annual ReF)Ort. They will also be given appropriate literature conceming the role of a trustee and legal obligations. Addltlonal governance issues (Optional infornialion) The Trustees and Managernent Team meet monthly by zoom or face to face. Trustees hold meetings as and when necessary. You may chooso to indude additional information. where relevant, about.. policies and procedures adopted for the induclion and Iraining of trustees., the charity's organisational structure and any witlor network with which the chaty works., • relationship with any related parties., trustees, con%deration of major risks and the system and procedures to manage them. The Association continues it relationship with Leominster Town Council, Herefordshire CouncAI, Leominster Food Bank and Transition Leominster. TAR Marth 2012
Section C Ob ectives and activities The Charity's object and its principal af#ivity continues to be that of man8ging and developing the community ntre for the inhabitants of Leominster and tts immediate distrid, and to provide community development where possible to imyove the lives of the inhabitants. Summary of th• obl•cts of the charlty set out In its govemlng document We have referred to the guidanc£ contained in the Charity Commission's general guidan on public benefft when reviewing our 8ims and objectives and in planning our future activities, in particular, the Trustees wnsider how planned activities will contribute to the aims and objectives they set. The Trustees are ever mindful that the charity was set up to benefit local people and with due regard to those in need, whether their need be leisure, education or advice and support. To this end we have an 8Ctive Equal Opportunities policy and we are pleased to respond to requests from our community. Room hirers and Centre users are regularfy offered the opportunity to comment on the services and facilities at the Centre and, where possible, suggestions made are further discussed and then implemented. Summary ofthg main actlvitios undertakon for the publlc benofft In relallon to theso objects (Include within thls sectlon the ststutory daclaratlon that trustees have had regard to tha 9uidanc• Issued by the Charity Commisslon on publlG bene A main objective of the Trustees and Management Team during this penod has l)een to support the various groups and organisations using the Centre to work towards sust8in8bility. Initiatives have been introduced that help with advertising. running of speaal events to promote groups and their activities. New groups have been helped with special room rates for up to six months. The Managernent Team regularly meet with preSentativeS from The NHS, Herefordshire Council and Leominster Town Council., Reed in Partnership. Red Spark Leaming and the Shaw Trust are permanent room hirws and frequent support meetings take place. Addliional dgtalls of obJ•ctlves and actlvltles (Opknal Infomiation) TAR March 2012
You may choose to inde further statements. where relevant. about.. policy on grantmaklng: poliGy programme related investment., contrlbution made by volunteers. TAR March 2012
Summary ofthe main achlevemants of the charlty during the yur A series of First Aid Courses for the public facilitated by Griffiths First Company, have taken place during the peric*l. May and June saw the retum of Community Learn courses induding Histc¥y OfArt and Literature of the19° Century Community Poli Liaison Cafes and Community Leam Computer cafes have been held throughout the pericKI. These have been well attended. The Centre hosted a number of NHS Vaccination for Schools clinics and in November a Covid 19 Vaccination Clinic which delivered 1,000 'jabs'in 5 hours. Unfortunately in November and December the Centre suffered serious break-ins. As a consequence a state of the art CCTV system was installed and in discussion Vth the West Midland Constsbulary a numbef of other secuiity measures were implemented. The Centres tenants Kelsam Support Services Ltd, Andrew Gunn{artist) arKI Karl Griffiths (First Aid) have continuing tenancies and are regularly consulted and supported. The N8tural Health Centre therapists operated as govemment and their lead bodies dictated. Wth speoal attention being paid to social distancing and deaning protocols. By October a near norma service had been regained. The Reprographic Resourc£ Centre run entirely by volunteers continued to provide an important service as best it could, when it could. Section E TAR Financial review March 2012
The Association has for some time h1 a reserve fund of £15,000. This, to act as nec£ssary, rf any major caamity should befall. The Trustees review this arTr)unt on an nUal basis. Brief stat•m•nt of the charity's pollcy on reserves Detsll8 of any fuNls matsrialty in deficlt Further fin•n¢ial rovlaw detslls (Optional Infonnailon) The Trustees are required by law to prepare financial statements for each financial year which give a true and fair view of the financi81 activities of the charity and of its financial position at the end of that year. In preparing those financial statements the Trustees are required to: You may choose to indude additional infomiation, whorn relevant abfArt'. the charitys principal sources of funds (including any fundraising): how exFenditure has supported the key obJeGlives of the drity,. investment policy and objectives induding any ethical investment P31icy adopted. select suitsble accounting policies and appty them ccffisistently; m8ke judgements and eslimates that are r88sonable and prudent; prepare the financial statements on a going concem basis unless it is inappropriate to assume that the charity will conkn'nue in operalion. The Trustees are resp)nsible for keeping proper 8ccounting records which disdose with reasonable accuracy at any time the financial position of the charity. They are 81s0 respJnsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The principal sources of incorne during this period was room hire fees and tenants rents, a grant of £8,000 from Leominster Town Counal. support via the govemment CJRS (ended 912021) Section F Other optional information Section G Declaration The tru5teos doclar£ that they have apwoved the truslegs, report above. TAR Marctt 2012
Slgned on behalf of the chartty's tntstees Slgnthrels Full namels) Position (og Socrotary, Chalr. RKharql an Brookman Charfty Manager Da 311r23 TAR Marth 2012
LEOMINSTER DISTRICT COMMUNITY ASSOCIATION
FINANCIAL STATEMENTS
31ST MARCH 2022
LEOMINSTER DISTRICT COMMUNITY ASSOCIATION
LEGAL AND ADMINISTRATIVE INFORMATION
| Trustees | Rev M Kneen |
|---|---|
| J Slater | |
| J Hoskinson | |
| J Bartlett | |
| S Budden (appointed 26th April 2022) | |
| Secretary | R Brookman |
| Registered Office | Community Centre |
| School Road | |
| Leominster | |
| HR6 8NJ | |
| Charity number | 703151 |
| Accountant | Lee Cockett FCA FMAAT |
| Cockett & Co. Ltd | |
| 2e Rainbow Street | |
| Leominster | |
| HR6 8DQ | |
| Bankers | Barclays Bank plc |
| 4 Corn Street | |
| Leominster | |
| HR6 8LX |
LEOMINSTER DISTRICT COMMUNITY ASSOCIATION
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LEOMINSTER DISTRICT COMMUNITY ASSOCIATION
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31st March 2022.
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 section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
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 which gives me cause to believe that in, any material respect:
-
the accounting records were not kept in accordance with section 130 of the Charities Act; or
-
the accounts did not accord with the accounting records; or
-
the accounts did not comply with the applicable requirements concerning the form
-
and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Lee Cockett FCA FMAAT Institute of Chartered Accountants in England and Wales Cockett & Co. Limited Chartered Accountants 2e Rainbow Street Leominster HR6 8DQ
Dated:
4
LEOMINSTER DISTRICT COMMUNITY ASSOCIATION
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING THE INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31ST MARCH 2022
| Note | |||||
|---|---|---|---|---|---|
| General | Restricted | Total | Total | ||
| Funds | Funds | 2022 | 2021 | ||
| £ | £ | £ | £ | ||
| Incoming resources | |||||
| Incoming resources from | |||||
| generated funds | |||||
| Voluntary income - donations | 2020 | - | 2020 | 60 | |
| Activities for generating funds | 1020 | - | 1020 | - | |
| Investment income | 8 | - | 8 | 9 | |
| Incoming resources from | |||||
| charitable activities | |||||
| Grants - HCC Closure | 16000 | - | 16000 | 28232 | |
| Grants - Co-op Charity | - | 3633 | 3633 | 1371 | |
| Grants - HMRC JRS | 15162 | - | 15162 | 34018 | |
| Rent | 17483 | - | 17483 | 13246 | |
| Room hire | 27076 | - | 27076 | 7995 | |
| Other incoming resources | - | - | - | - | |
| _ | _ | _ | _ | ||
| Total incoming resources | 78769 | 3633 | 82402 | 84931 | |
| _ | _ | _ | _ | ||
| Resources expended | |||||
| Costs of generating funds: | |||||
| Generating voluntary income | - | - | - | - | |
| Charitable activities | 3 | 65871 | - | 65871 | 60815 |
| Governance costs | 4 | 840 | - | 840 | 755 |
| _ | _ | _ | _ | ||
| Total resources expended | 66711 | - | 66711 | 61570 | |
| Net incoming resources | 12058 | 3633 | 15691 | 23361 | |
| Total funds brought forward | 49558 | 1371 | 50929 | 27568 | |
| _ | _ | _ | _ | ||
| Retained funds carried forward | 61616 | 5004 | 66620 | 50929 | |
| _ | _ | _ | _ |
5
LEOMINSTER DISTRICT COMMUNITY ASSOCIATION
BALANCE SHEET
AS AT 31ST MARCH 2022
| 2022 | 2021 | ||||
|---|---|---|---|---|---|
| Note | £ | £ | £ | £ | |
| Fixed Assets | |||||
| Tangible assets | 7 | ||||
| Unrestricted funds | - | 283 | |||
| Restricted funds | 10 | 5004 | - | ||
| ______ | ______ | ||||
| 5004 | 283 | ||||
| Current assets | |||||
| Debtors & prepayments | 8 | 9846 | 5617 | ||
| Cash at bank & in hand | 58260 | 45871 | |||
| ______ | ______ | ||||
| 68106 | 51488 | ||||
| Creditors amounts falling due | |||||
| within one year | 9 | -1486 | -842 | ||
| ______ | ______ | ||||
| Net current assets | 66620 | 50646 | |||
| ______ | ______ | ||||
| Total assets less current liabilities | 66620 | 50929 | |||
| ______ | ______ | ||||
| Funds | |||||
| Unrestricted | 61616 | 49558 | |||
| Restricted | 5004 | 1371 | |||
| ______ | ______ | ||||
| Total funds | 10 | 66620 | 50929 | ||
| ______ | ______ |
The financial statements on pages 10 to 15 were approved by the Trustees on …...................... and were signed on its behalf by:
Jan Slater Chair
6
LEOMINSTER DISTRICT COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2022
1 Accounting policies
Accounting convention
The accounts (financial statements) 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 (“Charities SORP (FRS102)”), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2015.
Assets and liabilities are initially recognised at cost or transaction value unless otherwise stated in the relevant accounting policy notes.
The financial statements have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following Charities SORP (FRS 102) rather than Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
Depreciation
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Equipment 20% reducing balance All other assets 10% straight line basis
Incoming resources
Income is accounted for in the period in which it is entitled to receipt.
Resources expended
Resources expended are recognised in the Statement of Financial Activities on an accruals basis.
Investments
The company only holds a bank deposit account.
CIO information
Leominster District Community Association was registered as a charitable incorporated organisation on 4th November 2020 and is governed by a constitution dated 11th August 2020 and registered with the Charity Commission under charity number 703151. The charity's principal office address is School Road, Leominster, HR6 8NJ.
7
LEOMINSTER DISTRICT COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2022
2 Surplus for the year
The surplus of income over expenditure is stated after charging:
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| Depreciation of tangible fixed assets | 283 | 71 |
| ______ | ______ |
3 Charitable activity costs
| 2022 | 2022 | 2022 | 2021 | |
|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |
| £ | £ | £ | £ | |
| Staff costs | ||||
| Salaries and wages | 46083 | - | 46083 | 49044 |
| Volunteer & tutor costs | 547 | - | 547 | - |
| Premises costs | ||||
| Maintenance & repairs | 6136 | - | 6136 | 870 |
| Flooring | - | - | - | - |
| Cleaning | 683 | - | 683 | 213 |
| Water rates | 742 | - | 742 | 603 |
| Electricity & gas | 5402 | - | 5402 | 4649 |
| Office costs | ||||
| Insurance | 2728 | - | 2728 | 2716 |
| Postage & stationery | 172 | - | 172 | 214 |
| Equipment repairs & support | 1358 | - | 1358 | 840 |
| Telephone | 529 | - | 529 | 765 |
| Depreciation | 283 | - | 283 | 71 |
| Legal fees | - | - | - | - |
| Activity costs | - | - | - | - |
| Support costs | ||||
| Office costs | - | - | - | - |
| Bookkeeping | 409 | - | 409 | 413 |
| Advertising | 351 | - | 351 | - |
| Licence & subscriptions | 345 | - | 345 | 160 |
| Sundry | 103 | - | 103 | 257 |
| _ | _ | _ | _ | |
| 65871 | 0 | 65871 | 60815 | |
| _ | _ | _ | _ |
The support costs are calculated on an actual basis.
There is only one activity - that of managing and developing a community centre.
8
LEOMINSTER DISTRICT COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2022
| 4 | Governance costs | 2022 | 2021 |
|---|---|---|---|
| £ | £ | ||
| Accounts, pension & payroll fees | 840 | 755 | |
| Legal fees | - | - | |
| AGM costs | - | - | |
| _ | _ | ||
| 840 | 610 | ||
| _ | _ |
5 Trustee remuneration and expenses
No remuneration was paid to trustees in the year, nor were any expenses reimbursed to them. (2021 - £nil)
| 6 | Staff costs | 2022 | 2021 |
|---|---|---|---|
| £ | £ | ||
| Wages and salaries | 46083 | 49044 | |
| Social security costs | - | - | |
| Average number of employees employed | |||
| on a part-time basis. | 6 | 6 |
No employee earned above £60,000.
9
LEOMINSTER DISTRICT COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2022
7 Tangible fixed assets
| Fixtures, fitting Refurbishmen |
Fixtures, fitting Refurbishmen |
Total | |
|---|---|---|---|
| & equipment | |||
| £ | £ | ||
| Cost | |||
| As at 1st April 2020 | 59101 | 13431 | 72532 |
| Added | - | - | - |
| _ | _ | _ | |
| As at 31st March 2021 | 59101 | 13431 | 72532 |
| _ | _ | _ | |
| Depreciation | |||
| As at 1st April 2020 | 58818 | 13431 | 72249 |
| Charge for the year | 283 | - | 283 |
| _ | _ | _ | |
| As at 31st March 2021 | 59101 | 13431 | 72532 |
| _ | _ | _ | |
| Net Book Value | |||
| As at 31st March 2021 | - | - | - |
| _ | _ | _ | |
| As at 31st March 2020 | 283 | - | 283 |
| _ | _ | _ |
8 Debtors
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| Room hire fees due | 9846 | 2652 |
| HMRC JRS | - | 2965 |
| _ | _ | |
| 9846 | 5617 | |
| _ | _ |
10
LEOMINSTER DISTRICT COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2022
9 Creditors: amounts falling due within one year
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| Accruals | 480 | 400 |
| 3rd party funds held | 181 | 181 |
| Creditors | 825 | 261 |
| _ | _ | |
| 1486 | 842 | |
| _ | _ |
10 Restricted funds
| As at 1st | Income | Resources | As at 31st | |
|---|---|---|---|---|
| April 2021 | expended | March 2022 | ||
| £ | £ | £ | £ | |
| Co-op - Air Conditioning | 1371 | 3633 | - | 5004 |
| _ | _ | _ | _ | |
| 1371 | 3633 | - | 5004 | |
| _ | _ | _ | _ |
11
LEOMINSTER DISTRICT COMMUNITY ASSOCIATION
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LEOMINSTER DISTRICT COMMUNITY ASSOCIATION
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31st March 2022.
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 section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
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 which gives me cause to believe that in, any material respect:
-
the accounting records were not kept in accordance with section 130 of the Charities Act; or
-
the accounts did not accord with the accounting records; or
-
the accounts did not comply with the applicable requirements concerning the form
-
and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Lee Cockett FCA FMAAT Institute of Chartered Accountants in England and Wales Cockett & Co. Limited Chartered Accountants 2e Rainbow Street Leominster HR6 8DQ
Dated:
4