Wickham Community Association - Charities report - 19.3.2

REGISTERED COMPANY NUMBER: 04329669 (England and Wales)

REGISTERED CHARITY NUMBER: 1090544

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 January 2020

for

Wickham Community Association

Page

Reference and Administrative Details

1

Report of the Trustees

2

to

5

Independent Examiner's Report

6

Statement of Financial Activities

7

Balance Sheet

8

to

9

Notes to the Financial Statements

10

to

17

TRUSTEES

Angela Clear

David Evans

Katherine Lemon

John Morton

Susan Roger-Jones

David Roger-Jones

Ben Sawyers

Kate Turnbull

Benjamin Warwick

Roger Stuart Martin (appointed 8.4.2019)

REGISTERED OFFICE

Mill Lane

Wickham

Hampshire

PO17 5AL

REGISTERED COMPANY NUMBER

04329669 (England and Wales)

REGISTERED CHARITY NUMBER

1090544

INDEPENDENT EXAMINER

Maximus Accountancy Services Limited

47 Kensington Road

Chichester

West Sussex

PO19 7XS

SOLICITORS

Knight Polson

4 Leigh Road

Eastleigh

SO50 2NE

BANKERS

Lloyds Bank

43 West Street

Fareham

PO16 0BE

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the

financial statements of the charity for the year ended 31 January 2020. The trustees have adopted the provisions of

Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts

in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1

January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

Our aims are:

- To promote the benefit of the inhabitants of Wickham and district, without discrimination, to advance education and to

provide facilities in the interest of social welfare for recreation and leisure time occupation, for the betterment of the people

concerned.

- To establish and maintain a Community Centre.

- To promote any other charitable scheme in furtherance of the above aims.

The objectives of the association are:

- To enhance the lives of those who live, work and learn in the local area

- To provide facilities that are affordable and accessible to the local community

- To be a centre of excellence and a role model for Hampshire Community Associations

- To make Wickham Community Centre a natural hub and meeting place for all Wickham organisations

- To make Wickham Community Centre appealing to businesses, local people and clubs as a venue for meetings, events and

activities

- To achieve community cohesion by supporting activities that allow individuals of different backgrounds to share

experiences

- To be financially sustainable through good business practice and by attracting funding through sponsorship, grants and

business revenue, which subsidises community events and activities.

Wickham Community Association is committed to:

- Being non-discriminatory with regard to sexual orientation, race or political, religious or other opinions.

- Being sensitive to the needs of children, the elderly and vulnerable.

- Working with Local Authorities, voluntary organisations and inhabitants in advancement of the objectives of the

Association.

- Providing a safe and good environment for the activities of the Association and any other users of Wickham Community

Centre and grounds.

Wickham Community Centre is home to Wickham Community Association and aspires to be the hub of the community for

everyone in the Parish of Wickham and surrounding areas. The building is large for a village of our size, so we have to

ensure that we serve the larger community as well. Its location and parking facilities make it attractive for general use and we

supplement the income by letting during the day to mainly not-for profit organisations for training purposes and offices for

two children's charities.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

We aim to keep our charges at an affordable level whilst producing sufficient income to help provide services for the

community.

Two years ago we had a healthy financial surplus from our activities but we then went through a period of turmoil whilst we

were sorting out our management structure and it has taken the past year to redress the balance.

In July 2018 we appointed a new Community Centre Development Manager with the job of turning the business around and

improving our profile in the community. Kate English, with the support of the Directors, has met the challenge, largely

stemming the loss in revenue and developing a number of community projects.

To survive as an organisation we need to be financially sustainable. The business relies on income from letting the rooms in

the Centre. The poor level of bookings in the first six months of the year was worrying but by being imaginative and

innovative in marketing, we have managed to recover the number of room hirings, with a consequential improvement in

income. At the end of the year, there is a small net loss but the indicators are that the direction is improving, so this work

needs to continue and expand so that we are producing a useful surplus.

We are also being challenged locally. In our effort to maximise the use of the Centre, our parking facilities are reaching

capacity. In the past we have accepted that parking is one of the community's free assets but we are under increasing pressure

to take back control for the Centre and so we are in the process of investigating the options that provide a workable solution

for everyone.

The Community Centre is 30 years old. It was built to a tight budget and is showing its age. We are continuing to refurbish

the building and would love to improve its appearance and facilities but first we have to replace the worn out parts. This year

we have changed all of the lights to LED units and next will need to replace the rotten doors and windows.

Work of Public Benefit

Our Manager, Kate English, has brought a new skill set of ideas for developing community projects, that are slowly turning

into realities. Wickham is the most deprived area in the rural parishes of Winchester which raises a number of needs. The

overall vision is to have a range of projects that provide a comprehensive and symbiotic service to the community, tackling

social isolation, loneliness, health and poverty. (The SOA's of Wickham West and Knowle, and Wickham East, are the two

poorest rural wards in Winchester City Council (2010 IMD stat's - IMD score: 16.85 & 16.04 respectively)).

The main elements in development are:

THE WARM HUB: The concept was an initiative of the big power companies who have now stepped back, but we are

continuing to develop.

The idea was to support and educate people in the best use of energy but we want to continue to encourage people to meet in

a safe and friendly environment to socialise, share and contribute whatever is needed to enhance life. We are developing a

Café environment which will host different interest groups, like parent & toddler, knitting circle, McMillan coffee mornings

and health interest groups, as well as being an open space for people to meet generally.

THE GARDEN PROJECT: This is linked to the Warm Hub as the 'growing' element of getting people together to share

knowledge about outdoor garden pursuits. There has been a very positive response by all ages in wanting to be involved, so

we expect this element to be a major contributor to the general wellbeing of the community.

THE COMMUNITY FRIDGE PROJECT: This is similar to the food bank idea but is more open. The underlying intent is to

reduce the waste of food that is reaching its sell-by date and otherwise would be dumped, by circulating it back into the

community in a non-discriminatory way - everyone is welcome to join in.

Other services

- A monthly Monday Lunch Club for an average of 45 seniors, which includes information and advice as well as a social

meeting place.

- We work with Age Concern Hampshire to provide a 'Village Agent' signposting service for elderly residents.

- We hold monthly cinema evenings showing main stream films in a social environment.

- Our web site and social media gives information to the wider community.

- We have taken over the organisation of Winchester City Council's "What's On" website for the area.

- We enable other local charities to hold fund raising events by giving them a large discount on the hire charges.

- Wickham Youth Club has its club house on our site, with access to the sporting facilities.

- We are home to Homestart Meon Valley, which supports families with children under 5 years.

- Chestnut Tree House, a charity that provides support services for children with cancer, has set up an outreach centre for

children in the Central South of England.

- We work with Wickham Parish Council and Wickham Church of England Primary School, providing parking and access

for the All Weather Sports Pitch when it is not used by School.

- On our site are a skate board park, a children's play area and a hard surface sports pitch which doubles as overflow parking.

All are in regular use.

- Because we are close to the South Downs National Park, our parking area and toilet facilities enable groups to assemble for

walking and cycling hobbies.

- Our parking area adjacent to the School enables parents to access the school safely.

- And we enable access to the Wickham Scouts HQ.

- Our rooms provide meeting places for more than sixty local groups to assemble. The activities range from Arts and Archery

to Upholstery and U3A. To encourage their activities, regular users are given a discount in charges.

Looking forwards (as at April 2020)

2020 is the thirtieth anniversary of the Community Centre and we have been developing plans to celebrate the milestone with

events and by carrying out more improvements to the building. However, the coronavirus epidemic has changed all that. On

20th March we were forced to shut the building to the public and put our staff on 'furlough' leave and at the time of writing,

there is no indication of a date for reopening. We know that the epidemic will have a fundamental impact on society and

therefore on how we respond to the needs of the community and return to a sustainable business.

We have been fortunate in receiving financial support from the Government. Our staff are on 'furlough' leave which means

that 80% of their wages are refunded. We also receive a lump sum grant of £25,000 because we are regarded as an important

leisure facility. The funding will enable us to think positively about the immediate future but we will, almost certainly, need

to call on our Reserve Funds. However, at this stage, there are too many unknowns to make any predictions on the long term

viability of the organisation.

We know that, in order to survive, we will need to be responsive to the 'new normal' as the World recovers from a disastrous

pandemic.

The trustees confirm that they have had due regard to the Charity Commission's guidance on public benefit.

FINANCIAL REVIEW

Financial position

In the year under review the charity made a deficit of £19,375 (2019 £34,144) which reduced reserves. The charity now

holds reserves of £566,417 (2019 £585,792) which include free reserves (excluding fixed assets used for charitable purposes

and restricted funds) of £104,109 (2019 £111,336).

Reserves policy

The Association's reserve policy is to hold sufficient liquid unrestricted reserves to enable it to:

- Withstand unforeseen financial setback.

- Cover staff redundancy and other closure costs should the Association have to close the centre.

- To provide working capital where funding is paid in arrears.

- To take advantage of opportunity which the trustees consider will benefit the charity and the community it serves.

The reserves policy is reviewed annually. For the year 2019-20 it remained at £56,000.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Wickham Community Association is a charitable company limited by guarantee. Its objects, powers and other constitutional

matters are set out in its Memorandum and Articles of Association dated 27 November 2001.

Its objects are to promote the benefits and improve the conditions of life for the inhabitants of Wickham and district by:

- Provision of facilities in the interest of social welfare for recreation and leisure time activities;

- Establishment, maintenance and management of a centre for community activities.

In the attainment of the above objects the charity shall be non-party in politics and non-sectarian in religion.

Recruitment and appointment of new trustees

The trustees hold Focus Day workshops, to which members of the community are also invited to look at the aims and

objectives of the Association and how they can be met. The workshops include a skills analysis of the trustees from which

the strengths and weaknesses of the Board is examined. Trustees are then charged with finding new members from the area

of benefit to stand on the Board.

Elections are held annually having regard to the Charity Commission's guidance CC30 "Finding New Trustees". Provision is

made for co-option during the year. There is no declared size for the Board of Trustees but the preferred balance is 12 to 15

members. Currently there are 10 members.

EVENTS SINCE THE END OF THE YEAR

Information relating to events since the end of the year is given in the notes to the financial statements.

This report has been prepared in accordance with the special provisions of Part 15 of Companies Act 2006 relating to small

companies.

Approved by order of the board of trustees on 28 April 2020 and signed on its behalf by:

David Roger-Jones - Trustee

Independent examiner's report to the trustees of Wickham Community Association ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 January 2020.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the

preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and

are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out

under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions

given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination

giving me cause to believe:

1.	accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

4.

the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.

Hilary Julian BA FCA DChA

Maximus Accountancy Services Limited

47 Kensington Road

Chichester

West Sussex

PO19 7XS

5 May 2020

2020

2019

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

860

8,188

9,048

-

Charitable activities

Room hire, clubs and related income

112,390

-

112,390

106,994

Other income from charitable activities

2,873

-

2,873

3,271

Other trading activities

3

40,085

-

40,085

32,153

Investment income

4

417

-

417

731

Total

156,625

8,188

164,813

143,149

EXPENDITURE ON

Raising funds

20,051

335

20,386

18,516

Charitable activities

Room hire, clubs and related income

3,147

300

3,447

2,637

Administration costs

93,508

608

94,116

96,178

Establishment costs

57,801

3,611

61,412

55,224

Support costs

3,069

-

3,069

4,738

Community garden

620

1,138

1,758

-

Total

178,196

5,992

184,188

177,293

NET INCOME/(EXPENDITURE)

(21,571

)

2,196

(19,375

)

(34,144

)

RECONCILIATION OF FUNDS

Total funds brought forward

585,792

-

585,792

619,936

TOTAL FUNDS CARRIED FORWARD

564,221

2,196

566,417

585,792

2020

2019

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

9

460,112

-

460,112

474,456

CURRENT ASSETS

Stocks

10

2,392

-

2,392

2,085

Debtors

11

28,736

-

28,736

32,872

Cash at bank

81,839

2,196

84,035

88,280

112,967

2,196

115,163

123,237

CREDITORS

Amounts falling due within one year

12

(8,858

)

-

(8,858

)

(11,901

)

NET CURRENT ASSETS

104,109

2,196

106,305

111,336

TOTAL ASSETS LESS CURRENT LIABILITIES

564,221

2,196

566,417

585,792

NET ASSETS

564,221

2,196

566,417

585,792

FUNDS

14

Unrestricted funds

564,221

585,792

Restricted funds

2,196

-

TOTAL FUNDS

566,417

585,792

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2020.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2020 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 28 April 2020 and were signed on its behalf by:

John Morton - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been

prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of

Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting

Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting

Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies

Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is

probable that the income will be received and the amount can be measured reliably.

Income from room hire, events and activities is recognised in the accounting period in which the relevant activity

occurs and is deferred to the extent to which it relates to activities which will take place in future accounting periods.

Income from grants is recognised when the charity has received written confirmation of the offer of funding or when

any conditions relating to the grant have been met.

Income from donations is recognised when it is received.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity

to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount

of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified

under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular

headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% on cost

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

33% on cost

Tangible fixed assets other than freehold land are stated at cost less depreciation and provisions for permanent

diminution in value. Items costing over £250 are capitalised when they have an estimated useful life of more than

one year.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow

moving items.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions

arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable

company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2.	DONATIONS AND LEGACIES

2020

2019

£

£

Donations

700

-

Gift aid

160

-

Grants

8,188

-

9,048

-

Grants received, included in the above, are as follows:

2020

2019

£

£

Winchester City Council

1,438

-

Wickham Parish Council

4,000

-

Community Business Trade Up Programme

2,750

-

8,188

-

3.	OTHER TRADING ACTIVITIES

2020

2019

£

£

Function services

35,623

30,997

Solar panels

4,462

1,156

40,085

32,153

4.	INVESTMENT INCOME

2020

2019

£

£

Deposit account interest

417

731

5.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2020

2019

£

£

Depreciation - owned assets

16,741

17,290

Net expenditure for the year includes £1,200 payable to the independent examiner (2019 £1,200).

6.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 January 2020 nor for the year ended

31 January 2019.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 January 2020 nor for the year ended 31 January 2019.

7.	STAFF COSTS

2020

2019

£

£

Wages and salaries

85,874

88,084

Social security costs

2,397

2,122

Other pension costs

1,011

664

89,282

90,870

The average monthly number of employees during the year was as follows:

2020

2019

Community Centre staff

7

7

No employees received emoluments in excess of £60,000.

8.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

funds

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Charitable activities

Room hire, clubs and related income

106,994

-

106,994

Other income from charitable activities

3,271

-

3,271

Other trading activities

32,153

-

32,153

Investment income

731

-

731

Total

143,149

-

143,149

EXPENDITURE ON

Raising funds

18,516

-

18,516

Charitable activities

Room hire, clubs and related income

2,637

-

2,637

Administration costs

96,178

-

96,178

Establishment costs

55,224

-

55,224

Support costs

4,738

-

4,738

Total

177,293

-

177,293

NET INCOME/(EXPENDITURE)

(34,144

)

-

(34,144

)

RECONCILIATION OF FUNDS

Total funds brought forward

619,936

-

619,936

TOTAL FUNDS CARRIED FORWARD

585,792

-

585,792

9.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

Totals

£

£

£

£

COST

At 1 February 2019

608,075

76,291

25,455

709,821

Additions

-

249

2,148

2,397

At 31 January 2020

608,075

76,540

27,603

712,218

DEPRECIATION

At 1 February 2019

152,111

61,194

22,060

235,365

Charge for year

11,161

3,020

2,560

16,741

At 31 January 2020

163,272

64,214

24,620

252,106

NET BOOK VALUE

At 31 January 2020

444,803

12,326

2,983

460,112

At 31 January 2019

455,964

15,097

3,395

474,456

Freehold property includes £50,000 in respect of the land, which is not depreciated.

10.

STOCKS

2020

2019

£

£

Stocks

2,392

2,085

11.

DEBTORS

2020

2019

£

£

Amounts falling due within one year:

Trade debtors

9,680

9,142

Other debtors

5,000

5,000

Prepayments and accrued income

4,056

3,730

18,736

17,872

Amounts falling due after more than one year:

Other debtors

10,000

15,000

Aggregate amounts

28,736

32,872

Debtors falling due after more than one year relate to exceptional income arising from the sale of land access rights

during the year ended 31 January 2012. Of the total exceptional income of £100,000, £50,000 was received during

the year ended 31 January 2012 with the remainder being payable in 10 equal annual instalments commencing in

April 2013.