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2023-03-31-accounts

Trustees. Annual Report for the period PerKKI start dale end dale From Ilcffjth 4 Yéarf&lT2 131 ear2023 To Section A Reference and administration details Charity nam Leominstsr Dlstrlct Communty Assoclatlon Other names charlty Is known Reglstered charlty nUM￿r (If any 03151 Charlty's prlnclpal addrnss he Communlty Cerrtre hool Road eominstsr ostcod• HR6 8NJ Namos of the charlty trustoes who manago tho charlty Dat•s ct•d if not for Th¢A• ar Tru•t•• n•m• Offl¢• Ilf •ny) N•m• of p•r•on lor I￿ly} •ntitl•d toa oint tru•t if an Trustees Trustees Jan Slaler Chair Resigned 118122 Rev M. Kneen Jennifer Bartlett John Hoskinson Trustees Trustees Chair From 218122 10 12 13 14 15 16 17 18 19 20 Names of the trustees for the charlty. rf any, (for example. any cu$todlan trustees) Name Dates acted If not for whole ear TAR March 2012

Names and addresses of advlsors (Opiional knfomiation) of adviser Name Address Name of chlef exKullve or names of senk•r staff members (Optional Infomiation) Ichard Br¢)oknian Section B Structure, overnance and mana ement Descrlption of th• charity's tnists Constitution Type of goveming document How the charity is eonstituted Charitably Incorporated Orga)isatw)n Trustee selection methods Under the Constitution of the CIO every trustee rnust be appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees. In selecting individuals for appointment as charity trustees, the anty trustees have regard to the skills, knowledge and experience needed for the effective administration of the CIO. Prospective trustees will be given 8 copy of the constitution and a copy of the latest Annual Report They will also be given appropriate literature conceming the role of a trustee and legal obligations. Addltlonal govornanco18sues (Optlonal Inforniallon) The Trustees and Management Team meet monthly by zoom or fa￿ to face. Trustees hold meetings as and when necessary. You may choose to indude addition81 infonmab'on, where relevant, about. policies and procedures adopted for the induction and tfaining of trustees., the charity's organisational structure and any wid nelwork wth which the chaiity works." relationship with ￿Y related parties., twstee$' ¢(n￿deratiOn of major risks and the system and prcKedures to manage thern. The Assocaation continues it relationship with Leominster Town Council, Herefordshire Council. Leominster Food Bank and Transition Leominster. TAR Marc* 2012

Section C Ob'ectives and activities The Charity's object and its principal activity continues to be that of managing and developing the community centre for the inhabitants of Leominsier and its immediate district, and to provide community development where possible to improve the lives of the inhabitants. Summary ofthe objects ofthe charity set out in its govgrnlng documant V¥È have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities, in particular, the Twstees consider how planned activities will contribute lo the airns and objectives they set, The Trustees are ever mindful that the charity was set up to benefit Iccal people end viith due regard to those in need, whether their need be leisure. education or advice and support. To this end we have an active Equal Opportunities policy and we a￿ pleased to respond lo requests from our communrty. Room hirers and Centre users are regularly offered the opportunity to comment on the services and faalities at the Centre and, where possible, suggestions rnade are further discussed and then implemented. Summary ofthe maln activitles undertaken for tho publlc bonefft in rolatlon to theso objects (includ• wlthln thls sectlon the statutory declaratlon that trustses hav• had rogard to the guldanc• Issued by the Charlty Commission on publlc b•n•flt A main objective of the Trustees and Management Team during this penod has been to support the various groups and organisations using the Centre to w)rk towards sustainability. Initiatives have been introdu&8d that help with advertising, running of special events to promote groups and their activities. New groups have been helped with special room rates for up to six months. The Management Team regularfy meet with representatives from The NHS, Hefefordshire Counal and Leominster Town Council. Addltlonal detslls of obJectlv65 and aclfvlll•s Ioptlonal Infornmtlon) TAR MArch 2012

You may choose to indude further statements, where re18vant. about.. policy on grantmaking. policy programme related investment., • contribution made by volunteers. TAR Marth 2012

Summary ofthtt main achievements of the charity durlng the year In August 2022 the Trustee Chair Jan Slater resigned and John H0skJ'n￿)n was confimied as new Chair. The period has been very busy for the Community Centre with rtsjm hire bookings nearing the level of pre Covid 19. Additional advertising has taken place on both social media and the local press with M￿ed results. January 2023 saw the retum of the Playhouse Cinema , which is now an LDCA project. Films shown each month. A numter of fund raising events have been held including Victorian Afternoon Teas, Bric a Brac sales and Coffee Momings. In December two nights of supper arid Old Time Music Hall was held. The Centres tenants Kelsam Support SeNices Ltd, Andrew Gunn{artist) and Karl Griffiths (First Aid) have continuing tenancies and are regularly consulted and supported. The Natural Health Cenlre therapists ¢￿tinUe and have reported 8 goad year. The Reprographic Resource Centre run entirely by volunteers continued to provide an important service to the community. Section E TAR Financial review March 2012

The Assttiation has for some time had a reserve fund of £15,000. This. to act as necessary. rf any major calar7Nty should befall. The Trustees rewew this amounl on an annual basis. Brl8f stat•meirt of the charity's policy on rnserve5 Dets115 of any fund3 materfalty In deficlt Further flnanclal revlew detalls (Opdonal Infomiakn) The Trustees are required by law to prepare financial statements for each financial year which give a true and fair view of the financial 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, where relevant about.. the chanty's prinupal urces of funds (induding any fundraising)., how expenditure has supported the key objective3 of the charity,. investment policy and objectives including any èthical InveStff￿nI p￿1 adopted. select suitable accounting policies and apply them consistently., make judgements and estimates that are reasonable and prudent., prepare the financial statements on a going concem basis unless it is inappropriate to assume that the charity will continue in operation. The Trustees are responsible for keeping proper accounting records wthich disclose wth reasonable 8ccuracy at any time the financial posth'on of the charity. 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 Olher irregularities. The principal sources of income during this period was room hire fees and tenants rents, a grant of £8,000 from Leominster Town Council. Section F Other optional information Section G Declaration The trustees declarn that thoy have approved tho trustees. report atK)ve. Slgned on behalf of the charity's trusto05 TAR March 2012

Signaturels) Full namels) Posltlon leg S•cretary. Chalr. Rkhard Bryan Brookman Chartty Manager 1.0124 .f&4 TAR March 2012

LEOMINSTER DISTRICT COMMUNITY ASSOCIATION

FINANCIAL STATEMENTS

31ST MARCH 2023

LEOMINSTER DISTRICT COMMUNITY ASSOCIATION

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Rev M Kneen J Slater (resigned 30th May 20233) J Hoskinson J Bartlett S Budden T Smith-Winnard (appt. 30th May 2023) 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 1/3 Broad Street Hereford HR4 9BH

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 2023.

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:

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 2023

Note
General Restricted Total Total
Funds Funds 2023 2022
£ £ £ £
Incoming resources
Incoming resources from
generated funds
Voluntary income - donations 2756 - 2756 2020
Activities for generating funds - - 0 1020
Investment income 52 - 52 8
Incoming resources from
charitable activities
Grants - HCC 8818 - 8818 16000
Grants - Co-op Charity - - 0 3633
Grants - HMRC JRS - - 0 15162
Rent 17064 - 17064 17483
Room hire 39246 - 39246 27076
Other incoming resources - - - -
_ _ _ _
Total incoming resources 67936 0 67936 82402
_ _ _ _
Resources expended
Costs of generating funds:
Generating voluntary income - - - -
Charitable activities 3 73768 - 73768 65588
Governance costs 4 696 - 696 0
_ _ _ _
Total resources expended 74464 - 74464 65588
Net incoming resources -6528 - -6528 16814
Total funds brought forward 61616 5004 66620 66620
_ _ _ _
Retained funds carried forward 55088 5004 60092 83434
_ _ _ _

5

LEOMINSTER DISTRICT COMMUNITY ASSOCIATION

BALANCE SHEET

AS AT 31ST MARCH 2023

2023 2022
Note £ £ £ £
Fixed Assets
Tangible assets 7
Unrestricted funds - -
Restricted funds - -
______ ______
0 0
Current assets
Debtors & prepayments 8 6115 9846
Cash at bank & in hand 55665 58260
______ ______
61780 68106
Creditors amounts falling due
within one year 9 -1688 -1486
______ ______
Net current assets 60092 66620
______ ______
Total assets less current liabilities 60092 66620
______ ______
Funds
Unrestricted 55088 61616
Restricted 5004 5004
______ ______
Total funds 10 60092 66620
______ ______

The financial statements on pages 10 to 15 were approved by the Trustees on …...................... and were signed on its behalf by:

Rev M Kneen

Chair

6

LEOMINSTER DISTRICT COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2023

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 2023

2 Surplus for the year

The surplus of income over expenditure is stated after charging:

2023 2022
£ £
Depreciation of tangible fixed assets 0 0
______ ______

3 Charitable activity costs

2023 2023 2023 2022
Unrestricted Restricted Total Total
£ £ £ £
Staff costs
Salaries and wages 48932 - 48932 46083
Volunteer & tutor costs 175 - 175 547
Premises costs
Maintenance & repairs 3227 - 3227 6136
Flooring - - - -
Cleaning 714 - 714 683
Water rates 1752 - 1752 742
Electricity & gas 11809 - 11809 5402
Office costs
Insurance 3374 - 3374 2728
Postage & stationery 426 - 426 172
Equipment repairs & support 877 - 877 1358
Telephone 753 - 753 529
Depreciation 0 - 0 -
Catering supplies 469 - 469 -
Activity costs - - - -
Support costs
Office costs - - - -
Bookkeeping 270 - 270 409
Advertising 224 - 224 351
Licence & subscriptions 472 - 472 345
Sundry 294 - 294 103
_ _ _ _
73768 0 73768 65588
_ _ _ _

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 2023

4 Governance costs 2023 2022
£ £
Accounts, pension & payroll fees 696 840
Legal fees - -
AGM costs - -
_ _
696 840
_ _

5 Trustee remuneration and expenses

No remuneration was paid to trustees in the year, nor were any expenses reimbursed to them. (2022 - £nil)

6 Staff costs 2023 2022
£ £
Wages and salaries 48932 46083
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 2023

7 Tangible fixed assets

Fixtures, fitting
Refurbishmen		 Fixtures, fitting
Refurbishmen		 Total
& equipment
£ £
Cost
As at 1st April 2022 59101 13431 72532
Added - - -
_ _ _
As at 31st March 2023 59101 13431 72532
_ _ _
Depreciation
As at 1st April 2022 59101 13431 72532
Charge for the year - - 0
_ _ _
As at 31st March 2023 59101 13431 72532
_ _ _
Net Book Value
As at 31st March 2023 - - -
_ _ _
As at 31st March 2022 0 - 0
_ _ _

8 Debtors

2023 2022
£ £
Room hire fees due 6115 9846
HMRC JRS - -
_ _
6115 9846
_ _

10

LEOMINSTER DISTRICT COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2023

9 Creditors: amounts falling due within one year

2023 2022
£ £
Accruals 696 480
3rd party funds held 181 181
Creditors 811 825
_ _
1688 1486
_ _
**10 ** Restricted funds
As at 1st Income Resources As at 31st
April 2022 expended March 2023
£ £ £ £
Co-op - Air Conditioning 5004 - - 5004
_ _ _ _
5004 - - 5004
_ _ _ _

11

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees

Charity Name Leominster District Community Association

On accounts for the year 31[st] March 2023 Charity no 703151 ended (if any) Set out on pages (remember to include the page numbers of additional sheets)

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 / 03 / 2023 .

Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report 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 I have completed my examination. I confirm that no material matters have examiner's statement come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

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.

Date: 24/01/2024

Signed: Name: Lee Cockett Relevant professional FCA - ICAEW qualification(s) or body (if any): Address: 2e Rainbow Street

1

Oct 2018

IER

Leominster

HR6 8DQ

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose .

2

Oct 2018

IER