OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-03-31-accounts

Charity Number : 801728

THE ELLESMERE CENTRE CHARITABLE TRUST

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

THE ELLESMERE CENTRE CHARITABLE TRUST

CONTENTS

Page
Reference and administrative details of the charity, its trustees and advisers 1
Trustees' report 2-4
Independent Examiner's Report 5-6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9-15

THE ELLESMERE CENTRE CHARITABLE TRUST

THE REFERENCE AND ADMINISTRATION OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2021

Trustees

Lily Pamela Whymer Sandra Maria Wilson Linda Dicker Peter Mills Richard Faircloth Jane Madsen Alan Sharp

Charity Registered Number

801728

Principal Office

The Ellesmere Centre, Ley Road, Stetchworth, Cambridgeshire, CB8 9TS

Independent Examiner

P W Accountants Ltd, Chartered Accountants, 82b High Street, Sawston, Cambridgeshire, CB22 3HJ

Bankers

Santander, 250 Stanley Road, Bootle, Merseyside, L20 3PQ Cambridge Building Society, 51 Newmarket Road, Cambridge, CB5 8FF

THE ELLESMERE CENTRE CHARITABLE TRUST

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2021

The Trustees present their annual report together with the financial statements of The Ellesmere Centre Charitable Trust for the year ended 31 March 2021. The Trustees confirm that the annual report and the financial statements of the charity comply with the current statutory requirements, the requirements of the charity's governing document and the provisions of the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting standards applicable in the UK and Republic of Ireland (FRS 102 effective 1 January 2015).

STRUCTURE, GOVERNANCE AND MANAGEMENT

a. Constitution

The charity was established for the purpose of a Community Centre to benefit the inhabitants of the Parish of Stetchworth and the neighbouring Parishes of Burrough Green (Brinkley), Dullingham, Kirtling, Woodditton and the hamlet of Westley Waterless, by associating the Local Authorities voluntary organisation and the inhabitants in a common effort to advance education and to provide facilities in the interests of social welfare including use for meetings, lectures and classes and other forms of recreation and leisure-time occupation. Activities at the Centre include carpet bowls, tennis and garden clubs. There are facilities for squash, badminton, football and hockey as well as dance and fitness classes.

The charity is governed by a trust deed dated 8 May 1989, amended by schemes dated 30 May 1991, 15 August 2003, and 10 February 2004.

The charity entered into a 99 year lease with Stetchworth Parish Council on 9 May 1989. No rent is due and therefore no leasehold commitment note is included within these accounts. In return for the use of the Centre, the charity undertakes to maintain the fabric of the building and to meet the day-to-day running costs of the property.

b. Method of appointment or election of Trustees

The management of the charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed. The Trustees are appointed by the board of the Trustees and serve from the end of the Annual General Meeting to the next Annual General Meeting but they may be re-elected or re-appointed under the terms of the Trust deed.

c. Organisational structure and decision making

The Management Committee meet monthly. Reports are submitted by the staff responsible for the day-to-day running of the centre. All decisions are made with approval of the Trustees. Sub-groups meet when required and report back to the Trustees.

d. Risk Management

The Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity, and are satisfied that systems and procedures are in place to mitigate exposure to major risks.

THE ELLESMERE CENTRE CHARITABLE TRUST

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2021

OBJECTIVES AND ACTIVITIES

a. Policies and objectives

The charity's policy and objectives are to remain solvent and maximise facilities.

b. Public benefit

The Trustees confirm that they have complied with the duty in Section 17 of the Charities Act 2011 to have due regard to the Charity Commission's general guidance on public benefit. The Ellesmere Centre Charitable Trust is a registered charity whose charitable purpose is to provide leisure and sports facilities to the local community and surrounding area. The charity achieves public benefit by providing facilities in which members of the local community can participate in sports, recreational clubs and other such activities.

ACHIEVEMENTS AND PERFORMANCE

a. Review of activities

The Trustees are satisfied with the results for the year as shown on the Statement of Financial Activities.

The process of refurbishment of the Centre has continued but, due to the Covid-19 pandemic, has been interrupted with a focus on reopening of the Centre the main priority.

FINANCIAL REVIEW

a. Reserves Policy

It is the policy of the charity to maintain unrestricted funds, which are the free reserves of the charity, at a level which equates to approximately six months of unrestricted expenditure. This provides sufficient funds to cover normal operational and support costs and to respond to emergency applications for grants which arise from time to time.

b. Principal funding

The Centre's principal funding is from income generated from the use of the Centre's facilities and from activities held at the Centre. The Centre also receives small grants from East Cambridgeshire District Council and a number of the Parish councils whose residents it provides facilities for. Covid related grant support has been received from government resources, offsetting the loss of income arising as a result of Covid-19 restrictions and closure.

PLANS FOR THE FUTURE

a. Future developments

The Trustees plan to continue development of services and activities available to the community and to make improvements to facilities aimed at efficiency and cost reduction.

Items Trustees listed to be prioritised when recovered from the financial problems caused by the pandemic include: New flooring in the corridors, reception and squash lobby.

Address the damp wall in the small hall corridor to the Gredley room Specialist replastering of the squash front wall and redecorate. Replacing small hall fire exit doors. Tarmacking of the front path making safe and wheelchair accessible. Refurbishment of the main kitchen Introduction of a modern financial accounting system

THE ELLESMERE CENTRE CHARITABLE TRUST

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2021

Trustees' responsibilities statement

The Trustees are responsible for preparing the Trustees' 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 and 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, thereby enabling them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provision of the trust deed. The Trustees 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.

This report was approved by the Trustees and signed on their behalf by:

............................................................................ ............................................................................

Sandra Wilson

Date

THE ELLESMERE CENTRE CHARITABLE TRUST

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2021

Independent examiner's report to the Trustees of The Ellesmere Centre Charitable Trust

We report on the financial statements of the charity for the year ended 31 March 2021 which are set out on pages 7 to 15.

This report is made solely to the charity's Trustees, as a body, in accordance with section 145 of the Charities Act 2011 and regulations made under section 154 of that Act. Our work has been undertaken so that we might state to the charity's Trustees those matters we are required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's Trustees as a body, for our work on this report.

Respective responsibilities of Trustees and examiner

The charity's Trustees are responsible for the preparation of the financial statements and they consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the Act) and that an independent examination is needed.

It is our responsibility to:

Basis of independent examiner's report

Our examination was carried out in accordance with the General Directions given by the Charity Commission. That examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the Financial Statements and seeking explanations from you as Trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the financial statements present a "true and fair view" and the report is limited to those matters set out in the statement below.

THE ELLESMERE CENTRE CHARITABLE TRUST

INDEPENDENT EXAMINER'S REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2021

Independent Examiner's statement

In connection with my examination, no matter has come to our attention:

(1) which gives us reasonable cause to believe that in any material respect the requirements

• to keep accounting records in accordance with section 130 of the Act; and

• to prepare Financial Statements which accord with the accounting records and comply with the requirements of the Act have not been met; or

(2) to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

P W ACCOUNTANTS LTD CHARTERED ACCOUNTANTS 82b HIGH STREET SAWSTON CAMBRIDGESHIRE CB22 3HJ

DATE ……………………………………

THE ELLESMERE CENTRE CHARITABLE TRUST

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021

INCOME AND ENDOWMENTS FROM
Note
Donations and legacies
2
COVID 19 support income
3
Fundraising activities
4
Investment income
5
Charitable activities
6
TOTAL INCOME AND ENDOWMENTS
EXPENDITURE ON:
Raising funds
Fundraising expenses and other costs
8
Charitable activities
7
Governance costs
9
TOTAL EXPENDITURE
NET (DEFICIT)/INCOME
RECONCILIATION OF FUNDS
Total funds at 1 April 2020
TOTAL FUNDS AT 31 MARCH 2021
Restricted
Funds
£
2021
-
-
-
-
-
-
-
21,781
-
21,781
21,781 )
(
108,747
86,966
Unrestricted
Total
Total
Funds
Funds
Funds
£
£
£
2021
2021
2020
9,553
9,553
21,485
58,555
58,555
-
1,769
1,769
9,732
126
126
175
19,260
19,260
65,128
89,263
89,263
96,520
34
34
-
80,371
102,152
101,684
1,710
1,710
1,380
82,115
103,896
103,064
7,149
14,632 )
(
6,544 )
(
123,606
232,353
238,897
130,755
217,721
232,353

It is noted that the total of non-designated cash funds available to the charity at 31st March 2021 is £30,711 (2020:£20,249).

The notes on pages 9 to 15 form part of these financial statements.

THE ELLESMERE CENTRE CHARITABLE TRUST

BALANCE SHEET AS AT 31 MARCH 2021

Note
Fixed Assets
Tangible fixed assets
12
Current Assets
Debtors
13
Cash at bank and in hand - non designated funds
Cash at bank and in hand - designated funds
Creditors: Amounts falling due within
one year
14
(
Net Current Assets
NET ASSETS
FUNDS
Restricted funds
15
Unrestricted funds
15
£
£
£
£
155,030
181,325
1,033
2,671
30,711
20,249
32,147
29,218
63,891
52,138
1,200 )

1,110 )
(
62,691
51,028
217,721
232,353
86,966
108,747
130,755
123,606
217,721
232,353
2021
2020

The financial statements were approved by the Trustees and signed on their behalf, by:

Sandra Wilson

The notes on pages 9 to 15 form part of the financial statements

THE ELLESMERE CENTRE CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

1. ACCOUNTING POLICIES

1.1 BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, and in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting standards applicable in the UK and Republic of Ireland (FRS 102 effective 1 January 2015).

1.2 FUND ACCOUNTING

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate funds.

1.3 INCOME

All incoming resources are included in the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Gifts in kind donated for distribution are included at valuation and recognised as income when they are distributed to the projects. Gifts donated for resale are included as income when they are sold. Donated facilities are included at the value to the charity where this can be quantified and a third party is bearing the cost. No amounts are included in the financial statements for services donated by volunteers.

1.4 EXPENDITURE

All expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities. Where costs cannot be directly attributed to particular activities they have been allocated on a basis consistent with the use of the resources.

Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities. Governance costs are those incurred in connection with the administration of the charity and compliance with constitutional and statutory requirements.

THE ELLESMERE CENTRE CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

ACCOUNTING POLICIES (continued)

1.5 TANGIBLE FIXED ASSETS AND DEPRECIATION

All assets costing more than £500 are capitalised.

The Ellesmere Centre occupies both freehold and leasehold land and buildings. The leasehold property is owned by Stetchworth Parish Council. The land and buildings are not included in the balance sheet because of a lack of reliable information covering their cost and original funding. The land and buildings form part of a permanent endowment and cannot be sold.

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Refurbishment of the centre - Over 10 years - Fixtures & fittings Over 5 years - Office equipment Over 10 years

2. DONATIONS AND LEGACIES

Donations
Grant from Amey for Air Source Heat Pump Installation
COVID 19 SUPPORT INCOME
Job retention scheme income
East Cambs District Council COVID grants
Restricted
Funds
2021
£
-
-
-
Restricted
Funds
2021
£
-
-
-
Unrestricted
Funds
2021
£
9,553
-
9,553
Unrestricted
Funds
2021
£
17,498
41,057
58,555
Total
Total
Funds
Funds
2021
2020
£
£
9,553
1,485
-
20,000
9,553
21,485
Total
Total
Funds
Funds
2021
2020
£
£
17,498
-
41,057
-
58,555
-

3. COVID 19 SUPPORT INCOME

4. INCOME FROM FUNDRAISING ACTIVITIES

Fundraising income Funds
2021
£
-
-
Funds
2021
£
1,769
1,769
Funds
2021
£
1,769
1,769
Funds
2020
£
9,732
9,732

5. INVESTMENT INCOME

Bank interest
Building society interest
Restricted
Funds
2021
£
-
-
-
Unrestricted
Funds
2021
£
100
26
126
Total
Funds
2021
£
100
26
126
Total
Funds
2020
£
133
42
175

THE ELLESMERE CENTRE CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

6. INCOME FROM CHARITABLE ACTIVITIES

Provision of Community and Sports Facilities

Restricted
Funds
2021
£
-
-
Unrestricted
Funds
2021
£
19,260
19,260
Total
Funds
2021
£
19,260
19,260
Total
Funds
2020
£
65,128
65,128

7. EXPENDITURE BY CHARITABLE ACTIVITY

SUMMARY BY FUND TYPE
Provision of Community and Sports Facilities
DIRECT COSTS
Administration expenses
Property costs
Fundraising costs
Tutors fees
Wages and salaries
Depreciation
Restricted
Funds
2021
£
21,781
21,781
Fundraising
Costs
2021
£
-
-
34
-
-
-
34
Unrestricted
Funds
2021
£
80,371
80,371
Direct
Costs
2021
£
5,565
20,994
-
120
38,361
37,111
102,152
Total
Funds
2021
£
102,152
102,152
Total
Costs
2021
£
5,565
20,994
34
120
38,361
37,111
102,186
Total
Funds
2020
£
101,684
101,684
Total
Costs
2020
£
9,396
12,427
-
2,980
40,946
35,934
101,684

8. DIRECT COSTS

GOVERNANCE COSTS
Payroll costs
Independent Examiner's Fee
Restricted
Funds
2021
£
-
-
-
Unrestricted
Funds
2021
£
750
960
1,710
Total
Total
Funds
Funds
2021
2020
£
£
750
420
960
960
1,710
1,380

9. GOVERNANCE COSTS

THE ELLESMERE CENTRE CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

10. NET INCOME

NET INCOME
This is stated after charging:
Depreciation of tangible fixed assets owned by the charity
Independent Examiner's Fee
2021
2020
£
£
37,111
35,934
960
960

During the year, no Trustees received any remuneration (2020 - £ Nil) During the year, no Trustees received any benefits in kind (2020 - £ Nil) During the year, no Trustees received any reimbursement of expenses (2020 - £ Nil)

11. STAFF COSTS

Staff costs were as follows:
Wages and salaries
The average monthly number of employees during the year was as follows:
Management and administration
2021
£
38,361
38,361
2021
5
2020
£
40,946
40,946
2020
4

No employees received remuneration amounting to more than £60,000 in either year.

12. TANGIBLE FIXED ASSETS

Refurbishment
of Centre
£
Cost
At 1 April 2020
296,651
Additions
10,816
At 31 March 2021
307,467
Depreciation
At 1 April 2020
137,444
Charge for the year
30,747
At 31 March 2021
168,191
Net Book Value
At 31 March 2021
139,276
At 31 March 2020
159,207
Fixtures
and fittings
£
97,673
-
97,673
76,317
6,234
82,551
15,122
21,356
Office
equipment
£
3,257
-
3,257
2,495
130
2,625
632
762
Total
£
397,581
10,816
408,397
216,256
37,111
253,367
155,030
181,325

THE ELLESMERE CENTRE CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

13. DEBTORS
Trade debtors
Accrued income
14. CREDITORS: AMOUNTS FALLING DUE IN ONE YEAR
Trade creditors
Accruals
15. STATEMENT OF FUNDS
Brought
forward
£
DESIGNATED FUNDS
Astroturf fund
19,460
Stage fund
706
Gymnastics equipment
114
Roof fund
6,587
Small hall heating
535
Flooring
385
Break in/increased security fund
1,816
29,603
GENERAL FUNDS
General Funds - all funds
94,003
Total unrestricted funds
123,606
RESTRICTED FUNDS
Sports Hall refurbishment
5,562
Sports Hall Lights replacement
1,667
Small Hall refurbishment
6,475
Balcony refurbishment
400
Installation of solar panels
13,573
Heating and lighting refurbishments
24,679
Air source heat pump installation
28,101
Cricket net installation
2,974
Sports Hall Storage
2,883
Gym Equipment SLA
2,912
Roof fund
19,520
108,747
Total funds
232,353
Incoming
Resources
£
26
-
-
-
-
-
26
89,237
89,263
-
-
-
-
-
-
-
-
-
-
-
-
89,263
Resources
Expended
£
(1,082)
-
-
-
-
-
(1,082)
(81,033)
(82,115)
(1,086)
(835)
(1,169)
(100)
(3,443)
(5,188)
(5,407)
(495)
(599)
(1,019)
(2,440)
(21,781)
(103,896)
2021
£
1,033
-
1,033
2021
£
240
960
1,200
Transfers
in/out
£
3,600
-
-
-
-
-
3,600
(3,600)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
2020
£
414
2,257
2,671
2020
£
150
960
1,110
Carried
forward
£
22,004
706
114
6,587
535
385
1,816
32,147
98,608
130,755
4,476
832
5,306
300
10,130
19,491
22,694
2,479
2,284
1,893
17,080
86,966
217,721

The Astroturf fund represents amounts that the Trustees have set aside for the future replacement of the Astroturf surface. The transfers to this fund represent monthly amounts set aside by the Trustees for this purpose and the resources expended is the depreciation on the new LED lighting installed in 2020/2021 which is being written off over 10 years. The Stage fund represents amounts that the Trustees have put aside for a stage.

THE ELLESMERE CENTRE CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

The Sports Hall Lights replacement fund represents a grant received by the charity for the replacement of the Centre's sports hall lights. The cost incurred to date of £8,347 has been capitalised and the annual depreciation will be set against this fund until the cost is fully written down.

The Sports Hall refurbishment fund represents grants received by the charity for the refurbishment of the Centre's sports hall The cost incurred to date of £10,861 has been capitalised and the annual depreciation will be set against this fund until the cost is fully written down.

The Small Hall refurbishment fund represents grants received by the charity for the refurbishment of the Centre's small hall The cost incurred to date of £8,029 has been capitalised and the annual depreciation will be set against this fund until the cost is fully written down.

The Balcony refurbishment fund represents grants received by the charity for the refurbishment of the Centre's balcony area. The cost incurred to date of £1,000 has been capitalised and the annual depreciation will be set against this fund until the cost is fully written down.

The installation of solar panels fund represents grants received by the charity for the installation of solar panels.

The cost incurred to date of £34,428 has been capitalised and the annual depreciation will be set against this fund until the cost is fully written down.

The Heating and Lighting refurbishment fund represents grants received by the charity for the refurbishment of the heating and lighting. The cost incurred to date of £51,878 has been capitalised and the annual depreciation will be set against this fund until the cost is fully written down.

The Air source heat pump installation fund represents grants received by the charity for the installation of an air source heat pump. The cost incurred to date of £54,076 has been capitalised and the annual depreciation will be set off against this fund.

The Cricket net installation fund represents grants received by the charity for the installation of new cricket nets. The cost incurred of £4,954 has been capitalised and the annual depreciation will be set off against this fund.

The Sports Hall storage fund represents grants received by the charity to improve the Sport Hall storage facilities. The cost incurred to date of £5,987 has been capitalised and the annual depreciation will be set against this fund until the cost is fully written down.

The gym equipment SLA fund relates to grants received by the charity to improve/ replace the gym equipment. Costs incurred to date of £5,095 have been capitalised and the annual depreciation will be set against this fund until it is fully written down.

The roof fund relates to grants received to resurface and insulate the centre's roof. The cost incurred to date of £57,783 has been capitalised and a relative proportion of the depreciation will be set against this fund until the fund is fully written down.

SUMMARY OF FUNDS
Designated funds
General funds
Restricted funds
Brought
forward
£
29,603
94,003
123,606
108,747
232,353
Incoming
Resources
£
26
89,237
89,263
-
89,263
Resources
Expended
£
(1,082)
(81,033)
(82,115)
(21,781)
(103,896)
Transfers
in/out
£
3,600
(3,600)
-
-
-
Carried
forward
£
32,147
98,608
130,755
86,966
217,721

THE ELLESMERE CENTRE CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

16. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Tangible fixed assets
Current assets
Creditors due within one year
Restricted
Funds
2021
£
119,729
-
-
119,729
Unrestricted
Funds
2021
£
35,301
63,891
(1,200)
97,992
Total
Total
Funds
Funds
2021
2020
£
£
155,030
181,325
63,891
52,138
(1,200)
(1,110)
217,721
232,353

17. RELATED PARTY TRANSACTIONS

Lily Whymer is the chairperson of Stetchworth Parish Council (SPC). During the year, SPC hired a room at The Ellesmere Centre and used the printing service at a cost of £203 (2020: £260). There were no other related party transactions that are required to be reported under FRS102 (effective 1 January 2015).