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 T*h¢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: 

- 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 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**<br>**Refurbishmen**|**Fixtures, fitting**<br>**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: 

- 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. 

* _Please delete the words in the brackets if they do not apply._ 

**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**