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REGISTERED COMPANY NUMBER: 02966835 (England and Wales)

REGISTERED CHARITY NUMBER: 1063290















Report of the Trustees and

Unaudited Financial Statements for the Year Ended 30 September 2023

for


Datchet Parish Centre


Datchet Parish Centre







Contents of the Financial Statements

for the Year Ended 30 September 2023






Page



Report of the Trustees  

1



Independent Examiner's Report  

2



Statement of Financial Activities  

3



Balance Sheet  

4



Notes to the Financial Statements  

5


to


9


Datchet Parish Centre (Registered number: 02966835)


Report of the Trustees

for the Year Ended 30 September 2023



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 30 September 2023. 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).


STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.


REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

02966835 (England and Wales)


Registered Charity number

1063290


Registered office

24 The Green

Datchet

Berkshire

SL3 9JH


Trustees

E Eastham

Reverend J D F M Chesterfield-Terry Chairman

Father F McAuliffe (resigned 28.3.23)


Company Secretary

D Cole


Independent Examiner

Tim O'Brien CA

The Green

Datchet

Berkshire

SL3 9AS


Approved by order of the board of trustees on 4 March 2024 and signed on its behalf by:






E Eastham - Trustee


Independent Examiner's Report to the Trustees of

Datchet Parish Centre


Independent examiner's report to the trustees of Datchet Parish Centre ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 September 2023.


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.









Tim O'Brien CA


Tim O'Brien CA

The Green

Datchet

Berkshire

SL3 9AS


4 March 2024


Datchet Parish Centre


Statement of Financial Activities

for the Year Ended 30 September 2023



30.9.23


30.9.22


Unrestricted


Total


fund


funds


Notes

£   

£   


INCOME AND ENDOWMENTS FROM

Donations and legacies

1,310


1,138



Charitable activities

Coffee shop and drop in centre

21,516


17,147


Cafe cinema

-


426


Other income

1,182


839



Investment income

2

30


-


Other income

-


46


Total

24,038


19,596



EXPENDITURE ON

Charitable activities

Coffee shop and drop in centre

10,156


6,995


Cafe cinema

69


328



Other

15,144


12,609


Total

25,369


19,932



NET INCOME/(EXPENDITURE)

(1,331

)

(336

)



RECONCILIATION OF FUNDS

Total funds brought forward

14,247


14,583



TOTAL FUNDS CARRIED FORWARD

12,916


14,247



Datchet Parish Centre (Registered number: 02966835)


Balance Sheet

30 September 2023



30.9.23


30.9.22


Unrestricted


Total


fund


funds


Notes

£   

£   


CURRENT ASSETS


Stocks

7

400


400


Debtors

8

1,499


1,499


Cash at bank

12,548


14,175


14,447


16,074



CREDITORS


Amounts falling due within one year

9

(1,531

)

(1,827

)


NET CURRENT ASSETS

12,916


14,247



TOTAL ASSETS LESS CURRENT

LIABILITIES

12,916


14,247



NET ASSETS

12,916


14,247


FUNDS

10

Unrestricted funds

12,916


14,247


TOTAL FUNDS

12,916


14,247



The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.


The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 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 and delivered in accordance with the special provisions applicable to small charitable companies subject to the small companies regime.



The financial statements were approved by the Board of Trustees and authorised for issue on 4 March 2024 and were signed on its behalf by:






E Eastham - Trustee


Datchet Parish Centre


Notes to the Financial Statements

for the Year Ended 30 September 2023


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.



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.



Short leasehold

-

10% on cost


Plant and machinery

-

15% on cost



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.


Datchet Parish Centre


Notes to the Financial Statements - continued

for the Year Ended 30 September 2023


2.

INVESTMENT INCOME


30.9.23


30.9.22

£   

£   



Rents received

30


-




3.

NET INCOME/(EXPENDITURE)



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




30.9.23


30.9.22

£   

£   



Depreciation - owned assets

-


1,707




4.

TRUSTEES' REMUNERATION AND BENEFITS


There were no trustees' remuneration or other benefits for the year ended 30 September 2023 nor for the year ended 30 September 2022.



Trustees' expenses


There were no trustees' expenses paid for the year ended 30 September 2023 nor for the year ended 30 September 2022.


5.

COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES


Unrestricted


fund

£   



INCOME AND ENDOWMENTS FROM


Donations and legacies

1,138




Charitable activities


Coffee shop and drop in centre

17,147



Cafe cinema

426



Other income

839




Other income

46



Total

19,596




EXPENDITURE ON


Charitable activities


Coffee shop and drop in centre

6,995



Cafe cinema

328




Other

12,609



Total

19,932




NET INCOME/(EXPENDITURE)

(336

)




RECONCILIATION OF FUNDS


Total funds brought forward

14,583



Datchet Parish Centre


Notes to the Financial Statements - continued

for the Year Ended 30 September 2023


5.

COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued


Unrestricted


fund

£   




TOTAL FUNDS CARRIED FORWARD

14,247



6.

TANGIBLE FIXED ASSETS


Short


Plant and



leasehold


machinery


Totals

£   

£   

£   



COST


At 1 October 2022 and 30 September 2023

16,982


5,484


22,466




DEPRECIATION


At 1 October 2022 and 30 September 2023

16,982


5,484


22,466




NET BOOK VALUE


At 30 September 2023

-


-


-




At 30 September 2022

-


-


-




7.

STOCKS


30.9.23


30.9.22

£   

£   



Stocks

400


400




8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR


30.9.23


30.9.22

£   

£   



Prepayments

1,499


1,499




9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR


30.9.23


30.9.22

£   

£   



Accrued expenses

1,531


1,827




10.

MOVEMENT IN FUNDS


Net




At


movement


At



1.10.22


in funds


30.9.23


£   

£   

£   



Unrestricted funds


General fund

14,247


(1,331

)

12,916





TOTAL FUNDS

14,247


(1,331

)

12,916




Datchet Parish Centre


Notes to the Financial Statements - continued

for the Year Ended 30 September 2023


10.

MOVEMENT IN FUNDS - continued



Net movement in funds, included in the above are as follows:



Incoming


Resources


Movement



resources


expended


in funds


£   

£   

£   



Unrestricted funds


General fund

24,038


(25,369

)

(1,331

)




TOTAL FUNDS

24,038


(25,369

)

(1,331

)





Comparatives for movement in funds



Net




At


movement


At



1.10.21


in funds


30.9.22


£   

£   

£   



Unrestricted funds


General fund

14,583


(336

)

14,247





TOTAL FUNDS

14,583


(336

)

14,247





Comparative net movement in funds, included in the above are as follows:



Incoming


Resources


Movement



resources


expended


in funds


£   

£   

£   



Unrestricted funds


General fund

19,596


(19,932

)

(336

)




TOTAL FUNDS

19,596


(19,932

)

(336

)




A current year 12 months and prior year 12 months combined position is as follows:



Net




At


movement


At



1.10.21


in funds


30.9.23


£   

£   

£   



Unrestricted funds


General fund

14,583


(1,667

)

12,916





TOTAL FUNDS

14,583


(1,667

)

12,916




Datchet Parish Centre


Notes to the Financial Statements - continued

for the Year Ended 30 September 2023


10.

MOVEMENT IN FUNDS - continued



A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:



Incoming


Resources


Movement



resources


expended


in funds


£   

£   

£   



Unrestricted funds


General fund

43,634


(45,301

)

(1,667

)




TOTAL FUNDS

43,634


(45,301

)

(1,667

)



11.

RELATED PARTY DISCLOSURES



There were no related party transactions for the year ended 30 September 2023.