REGISTERED CHARITY IYUM BER: SC031703 REPORT OFTHE TRUSTEES AND UNAUDITED FINANCIAL STATEMETrrfs FOR THE YEAR ENDED 31ST MARCH 2022 FOR DUDGEON PARK COMMUNITY CENTRE
DUDGEON PARK COMMUNITY CENTRE CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR E.YDED 31ST .MARCH 2022 P¥ge Report of the Truste IndepeDdeDt ExAminer's Report Statement of Fi08ncial Activities B31ance Shttt Note5 to th¢ Fin*Dciwl Statements 6 to 10 Detailed Statement of Financi¥l A¢tivitie5 11 to 12
DUDGEON PARK COMMUNITY CENTRE REPORT OF THE TRusfEES FOR THE YEAR ENDED JIST MARCH 2022 The trustees present their report with ihe financial statements of the charity for the year ended 3 Isi March 2022, The trusiees have adopted the proyisions of Accounting and Reporting by Cbarilies.. Srarejnent of Recommended Practice applicable to ¢harities preparing their accounts in accordan¢e with the Financial Reporting Standard applicable iii Ihe UK and Republic of Iirland (FRS IQ2) (effeciive l January 2019). OBJECTIVES AND ACTIVITIES ChArltable Purposes To prornote the benefit of the inhabitants of Brora and its environs without distinction of sex. sexualiry, polili¢al, religious 01 othei. opinions by a550ciaiing the Ioc1¢ I statutory authorities. volunlary organisations and inhabitants in a common effort io advan¢e education and io provide facilities, or 1$1 in the provision of facilities, in the interest of social welfare for recreation and other leisure-time oc¢upatlOn 50 that their wnditions of life may be improved. ACHIEVEMEYT AND PERFORMANCE Activitle5 and Achi¢v¢menls Main activites are ihe day-io-day responsibility for th¢ management and development of the facility. We coniiiiiied lo hii'e out the premises ro community groups and fundraising activiEies tske pla¢e. The ¢ommunity centy¢ was rerb1Shed in the ye)r wing funds received from the insuran¢e pay-vut and COVID Grant funding froin the highland council. The committee held regular mee¢ings ihroughout the year. FINANCIAL REVIEW FlnanclAI positlon There is a r¢serve of £11,504 available to be used io facilitate the short tem 80ing concern of the DUde0 Park Colnunity Centre. Golng ¢oncern The Tnkslee$ plan to close the Charity within financial year 20?2123 and distributc the rern¥ini118 Assets in a manner ID line with it's ¢haritable objec¢iv¢5. STRUCTURE, C:OVERNANCE AND MAf4AGEMENT Governlng document I'he charity is ¢ontrolled by its 8overnin8 documen¢, 4 deed of trust and ¢onstiiutes uniiicorporated charity. The orsanisation is a charitable unincorporated associaiion. and ihe purwses and administraiion arrangements are set out i our constitution. Reerultment appoitttmeDt of new Irwstees Membership is open to anyone over the age of 18. A Iisl of all those willing to staiid a5 Trusiees on the Mattagement Committee shall be displayed for at least 14 thys before the AGM. Each candidate shall be proposed and seconded by two memb¢rs of the organisation. REFEREf4CE AND ADMIIYISTRATIVE DETAILS Registered ChArity number SC031703 Prlncl 81 address Page I
DLDGEOli PARK COMMUNITY CENTRE REPORT OFTHE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022 Trustees Approved by Cprder of the board of tmstees on 11)th December 2022 and signed on its behalf by.. Tiustre Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DUDGEON PARK COMMUNITY CENTRE Independent examlner's report to the trus¢e¢$ of Dudgeoii Park CommuDity Ccntre I report to the charity trustees on my examin*ion of the accounts of Dud8eon Pk Community Ceiitre {the Trust) for the year ended 3 1st March 2022. Re$ponslbililies nnd b%$ts of report As the charity trustees of the Trust you are responsible for the preparation of the account5 in accordat)¢e with the requirements of the Charities Act 2011 Cihe Ace). I report in respect of my examination of the Trusvs xcounts carried out undeT Section 145 of ¢he A¢1 and in carryiii8 Out my examinaiion I have followed all applicable DirectiON given by th¢ Charity Commission under Section 145(5)(bl of the Act. Independent examin¢r'5 Statement I have completed my examination. I confirm thai no rnaierial mauers have com¢ to my attention in connection willi the examination giving nie cause io believe that in any material respect.. ounting records w¢r¢ noi kept in respect of the TnJ5t a5 Tequired by S¢¢iion 130 of the Aci,. or the accounts do not accord wilh Ihose records; or the a¢counrs do noi comply with the applicable requirements ¢oncemin8 ihe form and ¢onlent of a¢¢ountS set out in the Charities (Accourtts and Reports) Rebpulaiions 2008 other than any requir¢meiit thai Ihe accounts give a true and fair view which is not a rnatter considered as pan of an independen( examinhiion. have no concerns and hive Come across no other matters in connection with the examination to which aiieniioii should be drawn in this report in order to enabl¢ a proper understsnding ol'ihe aC¢OUnTS to be reached. 10th Dccember 2022 Page 3
DUDGEOPI PARK COMMUNITY CENTRE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR EYDF.D 31ST MARCH 2022 2022 2021 Total funds Unrestrict¢d fund Notes INCOME AND F.NDOWMENTS FROM Doiiations and legaci¢s 33,086 24,863 Other trading activities 9,816 rotal 42,902 24.%63 EXPFNDITURE ON Raising fiJnd$ 42,663 6.041 Charitable activltles Community Centre 3.496 22,648 Tot81 46,159 28,fi89 NET INCOMEI(EXPENDITURE) (3.257) (3,826) RECOP4CILIATION OF FUNDS Total fulld5 brought forward 14,761 18,587 TOTAL FUNDS CARRIED FORWARD 11,504 14,761 The notes forni part of these financial statements Page 4
DUDGEON PARJ< COMMUYITY CENTRE BALANCE SHEET 31ST MARCH 1022 2022 Unrestricted fund 2021 Totsl nds Notes CURRENT ASSETS Sto¢ks Debtors Cash at bank and in hand 1,096 54 12,532 11,665 12,606 14,761 CREDITORS Amounts falling due within one year (1.102) NET CURRENT ASSETS 11,504 14,761 TOTAL ASSETS LESS CURRENT I.IABILITIES 11.504 14,761 NET ASSETS 1,504 14,761 FIINDS Unr¢siricted fijnds 11,504 14,761 TOTAL FUNDS 11,504 14.761 The financial statemen1$ were approved by the Board of Trnst¢es and authorised for issue on 10th De¢en)ber 2022 and were signed on its behalf by-. The notes form part of these finaucial statements Pa8¢ 5
DUDGEON PARK COMMUNITY CENTRE NOTES TO THE FINAJYCIAL STATEMENTS FOR THE YEAR ENDED 31ST VIARCH 2022 ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of the charity, ¥Yhi¢h is a public benefit ¢ntity der FRS 102, liave been prepared in accordance wrih ihe Charities SORP (FRS 102) 'Accoun¢ing aTJd Reporting bv Cliaritie5'. Stateinent ol- Recommended Practi¢¢ applicable to charities preparing their aowunts in accordance with tlie Finan¢ial Repi)Itini> Standard applicable in the UK and Republic of Ireland IFRS 102) (eff¥tii'e l January 20191,, Fiiiancial Rep()rting Stsndard 102 The Finatttial Reporting Siandard applicable in th¢ UK and Republic of Ireland, and the Charities Act 2011. The financial statements have been prepared under th¢ historical cost ¢onv¢ntion. Income All income 15 recognised in the StaiemeDt of Financial A¢tivities once the charity ha5 entiilem¢nt to the fiinds, it is probable that the income will be received and th¢ o]nount can be measured reliably. Expenditsre Liabilities rKognised as expenditttre a5 500n ihere ffts a legal or constsuctive obligation con?mitting the charity to that expenditure, it is probable that a transfer of e¢onomic benefits will be requiied in settlemeni and the amount of the obligation can be measured reliably. Expenditure 15 aOUnted for on an actrnals basis Jnd has been classified under headings that aggregate #ll cost related to the category. Whete costs cannot be directly attributed io particular headings they have been allocated io activities on a basis consistent with the use of re50ur¢es. Slock5 Stocks are valued ai the lower of (osl and n¢t realisable value, after n(Ing due allowance for obsolete and slow moving items. TAxotion The charity is exempt from tax on it5 charitable activities. Fund a¢counting Unrestricted fijnds tan be used in accordance with the charitable objeciives ai the discretion ol'the tru5tee5. Restricted funds can only be used for particular resiricted purposes within the objects of the charity. Restrictions aris¢ when specified by the donor or when fimds are rdis¢d for particular restricted purposes. Further expl8nation of the nature and purpose of each ftd is included tn the notes to the financial stateinenis. OTHER TRADING AcrIvrriES 2022 2021 Bar & Catering Incom¢ 9,816 Page 6 continued...
DUDGEON PARK COMMUNITY CENTRE NOTES TO THE FINANCIAL sfATEMENTS- CO11U¢d FOR THE YEAR ENDF.D 31ST MARCH 2022 RAISING FUNDS Investment management costs 2022 2021 Property repairs 32,345 TRUSTEES, REMIINERATION AYD BENEFITS There were no trustees. remuneration or other benefits for the year ended 3 1st Mareh 2022 nor for the year ended 31stMarch2021. Trustees, expens There were no trust5, expenses paid for the year ended 3 1st March 2022 nor for the year ended 31 st March 2021. COMPARATEVES FOR THE STATEVIENT OF FINANCIAL AcrivrriES ule$'lCted rund INCOME AND ENDOWMENTS FROM Donations and legacies 24,863 EXPENDITURE ON Raising funds 6,041 Charitsble 2ctivitles Community Centrt L?.648 Total 28,689 NET INCOME/(EXPENDITURE) (3,826) RECONCILJA TION OF FUNDS Total funds brought forward 18,587 TOTAL FUNDS CARRIED FORWARD 14,761 Page 7 ontinued..
DUDGEON PARK COMMUPIITY CEf4TRE NOTES TO THE FINAIYCIAL STATEMEKfs- ¢ontinued FOR THE YEAR ENDED 31ST VIARCH 2022 OCKS 2022 2021 Stocks 1,096 DEBTORS: AMOUi%TS FALLI.YG DUE WITHIN ONE YEAR 2022 2021 Prepayments 54 CREDITORS: AMouTrrrs FALLING DUE WITHIN ONE YEAR 2022 2021 Trade credirors 1,102 MOVEMENT IN FUNDS Net movemenr in fimd% At At 1.4.21 Unrestricted funds Unrestricted Funds 14,761 (3,257) 1,504 TOTAL FUNDS 14,761 (3,2571 I I,S04 Net movement in funds, included in th¢ above are a5 follows.. Incoming re5CTrurces Resources expended Movem¢nl iii fund5 Unrestricted thnds Unrestricted Funds 42,902 (46.159) (3,257) TOTAL FUNDS 42,902 (46,159) (3,257) Page 8 continued...
DUDGEON PARK COMMUNITY CENTRE NOTES TO THE FINANCIAL STATEMENTS- Conliiived FOR THE YEAR ENDED 31ST.MARCII 2022 MOVEMETrrr IN FUNDS- continued Comp4ratiYe5 for movement in funds Net movernent in funds At Ai 1.4.20 Unrestricted funds Unrestricted Fund5 18,587 (J,826) 14,761 TOTAL FUNDS 18,587 {3,826) 14,761 Comparative net movemeni in fjjnds, included in th¢ above are as follows.. Incoming re5ourvs Resources expended Movement in funds Unrestricted funds Unr¢8tricted Funds 24.863 128,689) {3,826} TOTAL FUNDS 24.863 (28,689) (3,826) A cuThent year 12 months and prior year 12 Months combined position is as ftjllows.. Net movement in fvnds At 31.3.22 Ai 1.4.20 Unre$tri¢ied funds Uniestricted Funds 18,587 (7,083) 11,504 TOTAL FUNDS 18,587 (7,083} 11.504 A Current year 12 months and prior Ye 12 months combined net mov¢rnent in funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds Unrestricted Funds 67.765 174,8481 (7.08)) TOTAL FUNDS 67,765 (74,8481 (7,083) Page 9 continued...
DUDGEON PARK COMMUNITY cElrRE NOTES TO THE FI.NAP*CI.4L STATETrIENTS- contlnthed FOR THE YEAR EP4DED 31ST MARCH 2022 10. RELATED PARTY DISCLOSURLS There were no related party traD5a¢tions forih¢ year emded 31 March 2022. Page 10
DUDG£ON PARK COMMUNITY CENTRE DETAILED ¥fATEMEYfoF FtNANCIAL ACTIVITIES FOR THF. YEAR ENDF.D 31ST MARCH 2022 2022 2021 INCOME AND ENDOWMENTS DonAtions and kgacies Doiiaiions GTants Insurance Payout 10.050 23,036 24,802 33,1186 24,1163 Othtr tradinK aetivltiej Bar & Catering Income 9,816 Total Incomlng resources 42,902 24,863 EXPENDITURE Raising donatlons and lega¢ies Rates and waier Insiir4nce Light and heat 1,259 1,019 2,868 1,087 851 1.577 5,146 Otlicr Iradlng a¢llvlll¢$ Opening sio¢k Purchases Licciising Closin8 Stock 1,096 3,917 159 1,.$42 1,730 35Q (1,096) 5,172 2,.526 Investment rnanagement C0915 Propety repairs 32,345 Charltfible actlvilies Insurance Light and heal Telephone Sundries Player Transport Sponsorship Brora Rangers Admin Switch Machine 65 964 781 88.f 1,000 19.315 65 493 1,576 763 3.368 22,539 This page does iioi forni part of Ihe stattrtory financial stLtenients Pagell
DUDGEON PARK COMMUNITY CENfRE DETAILED STATEMENT OF IqNANCIAL ACTIVITIES roR THE YEAR ENDED 31ST MARCH 2022 2022 2021 Support Costs Flnance Bonk charges 128 109 Total resourtes expended 46,159 28,689 Net expenditur¢ (3.257) (3,8261 This page doe5 not fonn part of ihe statutory financial sthtements Page 12
Date 0110412021 191C412021 2010412021 2610412021 27104Q021 3CVIX021 04105J2021 19105J2021 2510512021 2e10S12021 28ID512021 2110612021 2110612021 2310612021 2510612021 2910612021 1610712021 2010712021 2010712021 2310712021 2610712021 27107021 0910812021 1910812021 241D812021 2510812021 26108Q021 3110812021 0110912Q21 0610912021 0710912021 1410912021 1410912021 15109tt021 21109k021 22109QQ21 23109r2021 2710912021 27109ll021 2810912021 0111012021 1W1012021 7211(W2021 15111Y2021 1911012021 1911012021 2511012021 2S11012021 2511012021 2611012021 2611012021 2711012021 27110r2021 2711012021 2711012021 01111021 0111112021 0$11112021 0911112021 1011112021 12111rd021 1211112021 1811112021 1911112021 D$s¢ription Debit Crtdit 8alan¢e Category 13044.48 Repairs 22044.48 Grant 21990 49 Swslch Mathin8 21912.74 Insurance 2184S.83 Vvater 21836.63 Bank Chargès 21290.25 Light & Heat 21236.26 Switch M2cthine 21158.51 In8ur2n¢e 210916 Water 21083.6 Bank Charges 19603.81 Brora R8ngerÉ 21029.61 Switth Ma¢hino 15536.7 Water 19458.95 Insuran¢9 19451.25 Bank Charge$ 20501.25 Grant 20626.25 Bar Income 20572.26 Switch Machine 20499 56 VQater 20421.81 Insurance 20414.11 Bank Charges 202E5 24 Light & Heat 20209.37 SNwtch M8chine 20136.67 Water 20058.92 Insuran¢e 20050.92 gank Charges 19900.92 Brora Rangers 19946.42 Bar Incom& 19754.42 Raies 19440.51 V41aler 19440.52 Bar Inccme 19528.02 Bar Inc 3 1480.34 Insurance Income 314£5 67 Switch Machine 8139 18 Brora Ranggrs 81W.48 Water 19150.65 Insurance Income 19072.9 Insurance 190S4.9 Bank Charge8 18905.9 Lic&nses 19199.4 Bar Income 18969.23 Water 18975.23 Bai Inwme 18888.93 Rates 18919.93 Switch Machine 18738.48 InsurarKe 18816.23 Water 18308.S Bar Purchas&¥ 18523 Bar Income 18315 Bar Income 35367.69 Bank Char9E$ 41809.49 Brora RJn9ers 41773.49 Bar Purchases 35377.49 Repairs 34003.36 Bar Puhase6 35233 36 Light & H8at 34015.86 Bai Incom& 34212.66 Bar Inec>me 33636.86 Repatrs 33136.86 Repaifs 2S330.08 Rèpaits 29180.08 Bar IrKom& 29088.37 SwilGh Machine 326.04 77.75 66.91 77.75 66.91 1426 53.99 86.91 77.75 1050 12S 72.7 77.75 148.87 55.87 72.7 77.75 150 45.5 192 313.91 0.01 87.5 11952.32 54.87 23286.49 72.7 11CI84.17 7T.75 159 293.5 230.17 31 Tl.75 429.98 23286.49 6336 1230 134.33 12.5 197 7806.78 281 61.71
2311112C21 2511112021 2511112021 3011112021 0711212021 0711021 1711212021 2011212021 2011212021 2111212021 29112021 30112r2021 04101r2022 2510112022 2810112022 0710212022 0810212022 0810212022 1110212022 2110212022 2J0212022 2510212022 2510212022 08103J2D22 08ffj3Q022 09103Q022 15J0312022 1510312022 1510312022 1810312022 2110312022 2110312022 21103tt022 2210312022 2210312022 2S103120 2510312022 2SIOI12022 291D312022 2910312022 29103tt022 653.99 77.7S 10.4 28434.38 Repai 2e356.e3 Insurance 28& 23 Bank Charge8 28542.23 Bar Income 28632.73 Bar Incotne 27917.02 Bar Purchsse$ 15192.02 Repairs 11623.77 Repairs 14983 77 Bar Purehases 11845.69 Switch Machine 11487.94 Insuranc? 11432.61 Bank Charge8 11370.95 Repairs 11714 7 8ar InGome 117(.1 Bank Char9eS 9667.66 Light & Heat 9544.52 Bar Purchases 9950 86 Bar Income 9566.52 Bar Income 9487.21 Switch Machine 10142.21 Bar Income 9865 91 Bank Charges 9893 01 Insurance 10091 41 Bar Ineorne 10817 41 Bar Incom? 11272 41 Bar Incomg 11512.41 Bar Income 11551.41 Baf Income 11820.41 Bar Income 11855.91 ear Income 11861.91 Bar In¢ome 11773.36 Swit(* M3d)ine 10942.25 Bai Pui¢hases 11164.7S Bar Incomè 11538.75 Bar Incom 12208 75 Bar Income 12279 25 Bar IncL¥me 12154.66 Insuran¢e 12158.e6 8ar Income 126.16 Bar In¢orn& 12257.56 Bank Charges 196 715.71 12725 208.25 78.08 77.75 81.e6 343.75 4(K.14 283 22 79.31 655 249.2 205.5 726 455 240 39 269 282 283 88.55 631.11 222.5 374 670 70.S 124.59 107.5