I CHARITY COMMISSION I FOR ENGLAND AND WALES Trustees, Annual Report for the period •t From 1" April 2023 Period stsrt data To 31 March 2024 Perlod end data Charity name: Laomlnster Dlstrlct Communlty Assoclatlon Charity rogistratlon number: 703151 Objectives and Activities SORP reference Summary of the purposes of the charity as set out in its governing document Para 1.17 The Charity's object and its principal activity continues to be that of managing and developing the Community Centre for the inhabitants of Leominster and its immediate district, and to provide community development where possible toim rove the lives of the inhabitants. Summary of the main activities in relation to thos8 purposes for the public benefit, in particular, the activities, projects or services identif18d in the accounls. Para 1.17 and 1.1 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 active Equal Opportunities policy and we are pleased to respond to requests from our community. Room hirers and Centre users are regularly offered the opportunity to comment on the services and facilities at the Centre and, where possible, suggestions made are further discussed and then implemented. A main objective of the Trustees and Management Team during this period has been to support the various groups and organisations using the Centre to work towards sustainability. Initiatives have been introduced that help with advertising, running of special events to promote groups and their acb'vities. New groups have been helped with special room rates for up to six months. The current list of room hirers includes.. Guides
2 self-led Art Groups The Workers Educational Association talks and workshops The Leominster Community Choir Flower Arranging Workshops The ECHO Friday Club for adults with learning and physical disabilities The Leominster Festival Line Dancing 2 Creative Writing Groups A weekly philosophy group The Spiritual Awareness Church Carers support and training group Yoga Classes including Yoga for Parkinson's Wl meetings Conductive Enablement for suffers of parkinsons and strokes Leominster Chess Club Family Liaison Groups The Mortimer History Group Leominster Repair Café Mencap support groups The Teddy Trust The Management Team regularly meet with representatives from The NHS, Herefordshire Council and Leominster Town Council. We have refeired 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 Trustees consider how planned activities will contribute to the aims and ob'ectives the set. Statement confirming whether the Irustees have had regard lo the guidance issued by the Charity Commission on public benefit Para 1 18 Addltlonal Informatlon (optional) You ma choose to include further statements where relevant about: SORP reference Para 1.38 Poli on rant makin
Policy on SOGial investment including program related investment Para 1.38 Contribution made by volunteers Para 1.38 Other Achievements and Performance SORP r•f•renc& 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 active Equal Opportunities policy and we are pleased to respond to requests from our community. Room hirers and Centre users are regularly offered the opportunity to comment on the services and facilities at the Centre and, where possible, suggestions made are further discussed implemented. and then Summary of the main achi8vements of the charity, Identifying the difference the charity's work has made lo the circumstances of its beneficiaries and any wider benefrts to society as a whole, Para 1.20 The Management Team continue to regularly meet with representatives from The NHS. Herefordshire Council and Leominster Town Council and other interested parties. The period has been busy for the Community Centre with r(rn hire uptake gradually improving. Additional advertising has taken place on both social media and the local press with mixed iesults. The Association web site is regularly up-dated and details all events and classeslworksho sl rou
that the Centre accommodates. A regular news letter for all room hirers and tenants has been set up and maintained. Playhouse Cinema,( an LDCA project.) showing films each month conts.nues to attracl good audiences. These include special child orientated presentations. In association with Arts Alive live performances have been presented for family audiences . During the period the refurbishment programme continued with reception area and therapy room(attached to the Natural Health Centre) being redecorated. The easy access wc has been completely refitted and decorated and an alarm system has been installed. The Centres tenants Kelsam Supporl SeNices Ltd, Andrew Gunn(arti8t) and Karl Griffiths (First Aid) have continuing tenancies and are regularly consulted and sUPPOrted. The Natural Health Centre therapists continue to work and have reported a good year. The Reprographic Resource Centre run entirely by volunteers continued to provide an important service to the communi Addltlonal infomiation (optlonal) You ma choose to include further statements where relevant about: Achievements against objectives set Para 1.41 Performance of fundraising activilies against objectives set Para 1.41 Investment performance against objectives Para 1.41
Financial Review Raview of the charity's financial position at the end of the peri¢)d Para 1.21 The Trustees are required by law to prepare financial slatements 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 ststements the Trustees are required to.. select suitable accounting policies and apply them consistently. make judgements and estimates that are reasonable and prudent; prepare the financial statements on a going concern basis unless it is inappropriate to assume that the charity will continue in operation. The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position 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 other irregularities. The current situation is under constant review and plans are discussed to improve income via more adverts'sing. Running costs are likewise reviewed and improvements made where possible. Statement explaining the policy foi holding reserves stating why they are held Para 1,22 The Association has for some time had a reserve fund . This, to act as necessary, if any major calamity should befall. The Trustees review this amount on an annual basis. £15,000. Amount of reserves held Reasons for holding zero reserves Details of fund materially in deficit Explanation of any UnrtaIntieS about the charity continuing as a going concem Para 1.22 Pora 1.22 Para 1.24 Para 1.23 Additional Inforniation (optlonal) You ma choose to include further statements where relevant about". The principal sour8 of income dun'ng
The charity's principal sources of funds (including any fundraising) this period was room hire fees and tenants rents, a grant of £8,000 from Leominster Town Council. Para 1.47 Investment policy an(J objectives including any social investment policy adopted Para 1.46 Increased energy costs and insurance premiums are seen as a major issue by both the Trustees and the Management Team, The lack of volunteers to complement the work of the team has become a major talking point and approaches to resolving this issue are bein ex lored on a re ular basis, A description of the principal risks facing th8 chaTity Pam 1.48 Other
Structure, Governance and Management Description of charty's trusts; Type of governing document Para 1.25 Constitution How is the charity constituted? Para 1.25 Charitably Incorporated Organisation Trustee selection methods including details of any constitutional provisions e.g. election lo post or name of any person or body entitled to appoint one or more trustees Para 1.25 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 charity trustees. In selecting individuals for appointment as charity trustees, the charity trustees have regard to the skills. knowledge and experience needed for the effective administration of the CIO. Addltional information (optional) You ma choose to include further statements where relevant about: Prospective trustees will be given a copy of the constitution and a ¢opy of the latest Annual Report. They will also be given appropriate literature concerning the role of a trustee and legal obli ations. The Trustees and Management Team meet monthly by zoom or face to face. Trustees hold meetings as and when necessary. Policies and procedures adopted for the induction and training of trustees Para 1.51 The charity's organisational structure and any wider netWOTk with which the charity works Para 1.51 The Association continues it relationship with Leominster Town Council, Herefordshire Council, Leominster Food Bank and Transition Leominster. Relationship with any related parties Para 1.51 Other Reference and Admlnistrative detalls Chari name other name the chari uses islered chari number Charity's principal address Leominster District Communit Association 703151 The Leominster Communty Centre
School Road Leominster Herefordshire HR6 8NJ
Names of the charity trustoes who manag8 the charlty Dates acted if nol for whole year Tru$lee name Offl¢e {11 any) Name of person (or l)ody) entilled to appointtrustee (if any) Trustees John Hoskinson Chair Rev M.Kneen Trustees Jennrfer 8artlett Trustees Sophie Budden From 3015123 Trustees Tessa E Smith- Winnard From 3015123 Trustees 10 11 12 13 14 15 16 17 18 19 20 Cor orate trustees - names of the directors at the date the re rtwasa roved Director name Name of trustees holding title to propety belonging to the charity Trustee name Llales acted if not tor whole ear
Declarations The tru8tee8 declare that they have approved the trustees, rpport abovo. Signod on behalf of the charity's tru81898 Slgnature{8) "T14 14 Full name(s Position (eg Secretary, Chair, otc) Date
LEOMINSTER DISTRICT COMMUNITY ASSOCIATION
FINANCIAL STATEMENTS
31ST MARCH 2024
LEOMINSTER DISTRICT COMMUNITY ASSOCIATION
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Rev M Kneen J Hoskinson J Bartlett S Budden T Smith-Winnard
Secretary
R Brookman
Registered Office
Charity number Accountant
Bankers
Community Centre School Road Leominster HR6 8NJ 703151 Lee Cockett FCA FMAAT Cockett & Co. Ltd 2e Rainbow Street Leominster HR6 8DQ The Co-Operative Bank PLC PO Box 250 Skelmersdale WN8 6WT
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 2024.
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 2024
| Note | |||||
|---|---|---|---|---|---|
| General | Restricted | Total | Total | ||
| Funds | Funds | 2024 | 2023 | ||
| £ | £ | £ | £ | ||
| Incoming resources | |||||
| Incoming resources from | |||||
| generated funds | |||||
| Voluntary income - donations | - | - | - | 2756 | |
| Activities for generating funds | - | - | - | - | |
| Investment income | 142 | - | 142 | 52 | |
| Incoming resources from | |||||
| charitable activities | |||||
| Grants - HCC | - | - | - | 818 | |
| Grants - LTC | 8000 | 8000 | 8000 | ||
| Rent | 17285 | - | 17285 | 17064 | |
| Room hire | 33808 | - | 33808 | 39246 | |
| Other incoming resources | - | - | - | - | |
| _ | _ | _ | _ | ||
| Total incoming resources | 59235 | 0 | 59235 | 67936 | |
| _ | _ | _ | _ | ||
| Resources expended | |||||
| Costs of generating funds: | |||||
| Generating voluntary income | - | - | - | - | |
| Charitable activities | 3 | 79168 | 3855 | 79168 | 73768 |
| Governance costs | 4 | 696 | - | 696 | 696 |
| _ | _ | _ | _ | ||
| Total resources expended | 79864 | 3855 | 83719 | 74464 | |
| Net incoming resources | -20629 | -3855 | -24484 | -6528 | |
| Total funds brought forward | 55088 | 5004 | 60092 | 66620 | |
| _ | _ | _ | _ | ||
| Retained funds carried forward | 34459 | 1149 | 35608 | 60092 | |
| _ | _ | _ | _ |
5
LEOMINSTER DISTRICT COMMUNITY ASSOCIATION
BALANCE SHEET
AS AT 31ST MARCH 2024
| 2024 | 2023 | ||||
|---|---|---|---|---|---|
| Note | £ | £ | £ | £ | |
| Fixed Assets | |||||
| Tangible assets | 7 | ||||
| Unrestricted funds | - | - | |||
| Restricted funds | - | - | |||
| ______ | ______ | ||||
| 0 | 0 | ||||
| Current assets | |||||
| Debtors & prepayments | 8 | 7212 | 6115 | ||
| Cash at bank & in hand | 36697 | 55665 | |||
| ______ | ______ | ||||
| 43909 | 61780 | ||||
| Creditors: amounts falling due | |||||
| within one year | 9 | -8301 | -1688 | ||
| ______ | ______ | ||||
| Net current assets | 35608 | 60092 | |||
| ______ | ______ | ||||
| Total assets less current liabilities | 35608 | 60092 | |||
| ______ | ______ | ||||
| Funds | |||||
| Unrestricted | 34459 | 55088 | |||
| Restricted | 10 | 1149 | 5004 | ||
| ______ | ______ | ||||
| Total funds | 35608 | 60092 | |||
| ______ | ______ |
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 2024
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 2024
2 Surplus for the year
The surplus of income over expenditure is stated after charging:
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Depreciation of tangible fixed assets | 0 | 0 |
| ______ | ______ |
3 Charitable activity costs
| 2024 | 2024 | 2024 | 2023 | |
|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |
| £ | £ | £ | £ | |
| Staff costs | ||||
| Salaries and wages | 54987 | - | 54987 | 48932 |
| Volunteer & tutor costs | 675 | - | 675 | 175 |
| Premises costs | ||||
| Maintenance & repairs | 4713 | - | 4713 | 3227 |
| Lighting | 0 | 3855 | 3855 | - |
| Cleaning | 245 | - | 245 | 714 |
| Water rates | 0 | - | 0 | 1752 |
| Electricity & gas | 9991 | - | 9991 | 11809 |
| Office costs | ||||
| Insurance | 3304 | - | 3304 | 3374 |
| Postage & stationery | 1022 | - | 1022 | 426 |
| Equipment repairs & support | 879 | - | 879 | 877 |
| Telephone | 934 | - | 934 | 753 |
| Depreciation | 0 | - | 0 | - |
| Catering supplies | 1407 | - | 1407 | 469 |
| Activity costs | - | - | - | - |
| Support costs | ||||
| Office costs | 387 | - | 387 | - |
| Bookkeeping | 101 | - | 101 | 270 |
| Advertising | 166 | - | 166 | 224 |
| Licence & subscriptions | 328 | - | 328 | 472 |
| Sundry | 29 | - | 29 | 294 |
| _ | _ | _ | _ | |
| 79168 | 3855 | 83023 | 73768 | |
| _ | _ | _ | _ |
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 2024
| 4 | Governance costs | 2024 | 2023 |
|---|---|---|---|
| £ | £ | ||
| Accounts, pension & payroll fees | 696 | 696 | |
| Legal fees | - | - | |
| AGM costs | - | - | |
| _ | _ | ||
| 696 | 696 | ||
| _ | _ |
5 Trustee remuneration and expenses
No remuneration was paid to trustees in the year, nor were any expenses reimbursed to them. (2023 - £nil)
| 6 | Staff costs | 2024 | 2023 |
|---|---|---|---|
| £ | £ | ||
| Wages and salaries | 54981 | 48932 | |
| 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 2024
7 Tangible fixed assets
| Fixtures, fitting Refurbishmen |
Fixtures, fitting Refurbishmen |
Total | |
|---|---|---|---|
| & equipment | |||
| £ | £ | ||
| Cost | |||
| As at 1st April 2023 | 59101 | 13431 | 72532 |
| Added | - | - | - |
| _ | _ | _ | |
| As at 31st March 2024 | 59101 | 13431 | 72532 |
| _ | _ | _ | |
| Depreciation | |||
| As at 1st April 2023 | 59101 | 13431 | 72532 |
| Charge for the year | - | - | 0 |
| _ | _ | _ | |
| As at 31st March 2024 | 59101 | 13431 | 72532 |
| _ | _ | _ | |
| Net Book Value | |||
| As at 31st March 2024 | - | - | - |
| _ | _ | _ | |
| As at 31st March 2023 | 0 | - | 0 |
| _ | _ | _ |
8 Debtors
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Room hire fees due | 7212 | 6115 |
| _ | _ | |
| 7212 | 6115 | |
| _ | _ |
10
LEOMINSTER DISTRICT COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
9 Creditors: amounts falling due within one year
| 2024 | 2023 | |||||
|---|---|---|---|---|---|---|
| £ | £ | |||||
| Accruals | 696 | 696 | ||||
| 3rd party funds held | 181 | 181 | ||||
| Creditors | 7424 | 811 | ||||
| _ | _ | |||||
| 8301 | 1688 | |||||
| _ | _ | |||||
| **10 ** | Restricted funds | |||||
| As at 1st | Income | Resources | As at 31st | |||
| April | 2023 | expended | March 2024 | |||
| £ | £ | £ | £ | |||
| Co-op - Air Conditioning | 5004 | - | -3855 | 1149 | ||
| _ | _ | _ | _ | |||
| 5004 | - | -3855 | 1149 | |||
| _ | _ | _ | _ |
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 2024 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 / 2024 .
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: 25/01/2025
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