Caseware UK (AP4) 2023.0.135 2023.0.135 Caseware UK (AP4) 2023.0.135 2023.0.135 7962395662225705784356132023-04-01falseNo description of principal activity132024-03-31 1270770 2023-04-01 2024-03-31 1270770 2022-04-01 2023-03-31 1270770 2024-03-31 1270770 2023-03-31 1270770 2023-04-01 1270770 2022-04-01 1270770 c:CompanySecretary1 2023-04-01 2024-03-31 1270770 c:RegisteredOffice 2023-04-01 2024-03-31 1270770 d:PlantMachinery 2023-04-01 2024-03-31 1270770 d:PlantMachinery 2024-03-31 1270770 d:PlantMachinery 2023-03-31 1270770 d:CurrentFinancialInstruments 2024-03-31 1270770 d:CurrentFinancialInstruments 2023-03-31 1270770 c:FRS102 2023-04-01 2024-03-31 1270770 c:IndependentExaminationCharity 2023-04-01 2024-03-31 1270770 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 1270770 b:Trustee1 2023-04-01 2024-03-31 1270770 b:Trustee2 2023-04-01 2024-03-31 1270770 b:Trustee4 2023-04-01 2024-03-31 1270770 b:Trustee5 2023-04-01 2024-03-31 1270770 b:Trustee6 2023-04-01 2024-03-31 1270770 b:UnrestrictedFundsGeneral 2023-04-01 2024-03-31 1270770 b:RestrictedIncomeFunds 2023-04-01 2024-03-31 1270770 b:TotalEndowmentFunds 2023-04-01 2024-03-31 1270770 b:RestrictedIncomeFunds 2024-03-31 1270770 b:RestrictedIncomeFunds 2023-03-31 1270770 b:TotalEndowmentFunds 2024-03-31 1270770 b:TotalEndowmentFunds 2023-03-31 1270770 c:ChiefExecutive 2023-04-01 2024-03-31 1270770 b:Activity1 2023-04-01 2024-03-31 1270770 b:Activity1 2022-04-01 2023-03-31 1270770 b:Activity1 b:TotalRestrictedIncomeFunds 2023-04-01 2024-03-31 1270770 b:Activity1 b:TotalRestrictedIncomeFunds 2022-04-01 2023-03-31 1270770 b:Activity1 b:TotalEndowmentFunds 2023-04-01 2024-03-31 1270770 b:Activity1 b:TotalEndowmentFunds 2022-04-01 2023-03-31 1270770 b:Activity2 2023-04-01 2024-03-31 1270770 b:Activity2 2022-04-01 2023-03-31 1270770 b:Activity2 b:TotalRestrictedIncomeFunds 2023-04-01 2024-03-31 1270770 b:Activity2 b:TotalRestrictedIncomeFunds 2022-04-01 2023-03-31 1270770 b:Activity2 b:TotalEndowmentFunds 2023-04-01 2024-03-31 1270770 b:Activity2 b:TotalEndowmentFunds 2022-04-01 2023-03-31 1270770 b:Activity3 2023-04-01 2024-03-31 1270770 b:Activity3 2022-04-01 2023-03-31 1270770 b:Activity3 b:TotalRestrictedIncomeFunds 2023-04-01 2024-03-31 1270770 b:Activity3 b:TotalRestrictedIncomeFunds 2022-04-01 2023-03-31 1270770 b:Activity3 b:TotalEndowmentFunds 2023-04-01 2024-03-31 1270770 b:Activity3 b:TotalEndowmentFunds 2022-04-01 2023-03-31 1270770 b:Activity4 2023-04-01 2024-03-31 1270770 b:TotalRestrictedIncomeFunds 2023-04-01 2024-03-31 1270770 b:TotalRestrictedIncomeFunds 2022-04-01 2023-03-31 1270770 b:TotalEndowmentFunds 2022-04-01 2023-03-31 1270770 b:FundraisingEvents b:Activity1 b:TotalEndowmentFunds 2023-04-01 2024-03-31 1270770 b:FundraisingEvents b:Activity1 b:TotalEndowmentFunds 2022-04-01 2023-03-31 1270770 b:FundraisingEvents b:Activity1 2023-04-01 2024-03-31 1270770 b:FundraisingEvents b:Activity1 2022-04-01 2023-03-31 1270770 b:FundraisingEvents b:Activity2 b:TotalEndowmentFunds 2023-04-01 2024-03-31 1270770 b:FundraisingEvents b:Activity2 b:TotalEndowmentFunds 2022-04-01 2023-03-31 1270770 b:FundraisingEvents b:Activity2 2023-04-01 2024-03-31 1270770 b:FundraisingEvents b:Activity2 2022-04-01 2023-03-31 1270770 b:FundraisingEvents b:Activity4 b:TotalEndowmentFunds 2023-04-01 2024-03-31 1270770 b:FundraisingEvents b:Activity4 b:TotalEndowmentFunds 2022-04-01 2023-03-31 1270770 b:FundraisingEvents b:Activity4 2023-04-01 2024-03-31 1270770 b:FundraisingEvents b:Activity4 2022-04-01 2023-03-31 1270770 b:FundraisingEvents b:TotalEndowmentFunds 2023-04-01 2024-03-31 1270770 b:FundraisingEvents b:TotalEndowmentFunds 2022-04-01 2023-03-31 1270770 b:FundraisingEvents 2023-04-01 2024-03-31 1270770 b:FundraisingEvents 2022-04-01 2023-03-31 1270770 b:TotalUnrestrictedFunds 2024-03-31 1270770 b:TotalUnrestrictedFunds 2023-03-31 1270770 b:TotalRestrictedIncomeFunds 2024-03-31 1270770 b:TotalRestrictedIncomeFunds 2023-03-31 1270770 c:FullAccounts 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 1270770
Charity number: 282089










HAMPSTEAD COMMUNITY ACTION LTD.
(A company limited by guarantee)







UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

for the year ended 31 March 2024

 
HAMPSTEAD COMMUNITY ACTION LTD.
 
(A company limited by guarantee)
 

CONTENTS



Page
Reference and administrative details of the Centre, its Trustees and advisers
1
Trustees' report
2 - 10
Independent examiner's report
11
Statement of financial activities
12
Balance sheet
13 - 14
Notes to the financial statements
15 - 23

 
HAMPSTEAD COMMUNITY ACTION LTD.
 
(A company limited by guarantee)
 

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CENTRE, ITS TRUSTEES AND ADVISERS
for the year ended 31 March 2024



Trustees
  
Chris Knight (resigned 15 June 2023)
Stephen Brandes
John Goldsmith
Linda Chung
Guy Wingate

Company registered number

1270770

Charity registered number

282089

Registered office

78 Hampstead High StreetLondonNW3 1RE

Treasurer

S. Brandes

Principal staff

Carlos Tapia Montes from 1 April 2024

Accountant

R.G. Drennan FCA64 Belsize ParkLondonNW3 4EH

Bankers

NatWest106 Finchley RoadLondon NW3 5JN

Nationwide Building Society

Page 1

 
HAMPSTEAD COMMUNITY ACTION LTD.
 
(A company limited by guarantee)
 
  
TRUSTEES' REPORT
for the year ended 31 March 2024

The Trustees present their annual report together with the financial statements of Hampstead Community Action Ltd. for the period 1 April 2023 to 31 March 2024The Annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019). 
 

The entity also trades under the name "Hampstead Community Centre".
Since the Centre qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.
 
 

OBJECTIVES AND ACTIVITIES
 

a. Policies and objectives
 

The Centre's premises at 78 Hampstead High Street comprise a reception area and large hall on the ground floor, both with disabled access and facilities. On the upper floors, there is an administration office, large meeting room and a small interview room. Unfortunately, the upper floors do not have disabled access. There is a small ground floor retail unit and an adjoining market area with five units, which traders occupy under licence agreements.
 

The Centre provides organised activities and services for various age groups and needs. These take place on weekdays in the hall and meeting rooms. The hall and rooms are available for hire at weekends and in the evenings and are popular with local support groups who pay a nominal fee. The Centre is open every day of the year.
The Centre is a social enterprise and aims to make the following overall and specific differences to the lives of Camden residents:
Reduce isolation and promote stimulating activity for older people through social inclusion
Improve people's access to safe, stimulating care for children aged 4 -12
Increase creative play opportunities for children under five and support to their parents and carers
Improve people's access to advice, information, support, counselling and advocacy
Improve people's access to meeting space for voluntary and community groups

These differences have been achieved by the provision of activities and services that include:
Over 60s activities/events including Christmas Day Lunch for older people on their own
Under 5s: Term-time Tuesday - Friday parent/carer with toddler groups
After School Playcentre (4-12's): Term-Time Monday - Friday
Playschemes (5-12's): Summer, Easter & half-terms in May/June, October & February school holidays
Community support groups (13 groups such as AA, CA, NA, SA and CODA).Counselling sessions, local leisure groups,  language classes, art classes, yoga and special events
The Centre makes resources available to other community groups for the creation and further development of services.
The Centre has a number of detailed policies in relation to all aspects of the Centre and they are listed in the Employee Involvement and Employment of the Disabled section of the report.
 
Page 2

 
HAMPSTEAD COMMUNITY ACTION LTD.
 
(A company limited by guarantee)
 
OBJECTIVES AND ACTIVITIES (continued)


The Feasibility Study to identify and assess opportunities for improvements to expand and enhance the accommodation and services provided by the Centre was completed in March 23. The proposals have now been submitted to Camden for pre-application planning advice.
The study is a very detailed report including two detailed proposals, MEP and sustainability study and cost plan. The study will be integral to the key stakeholder consultation stage. 
 

ACHIEVEMENTS AND PERFORMANCE
 

a. Key performance indicators
 

The key performance indicators are:
Income received                                     £376,852  (2022/23 £375,836)
Surplus for the year                                £  19,876  (2022/23  £45,573)
Funds                                                     £285,289  (2022/23 £265,412)

 b. Review of activities
 

OLDER PEOPLE ACTIVITIES
The successful ‘Act Your Age’ intergenerational project continued throughout all of the school holidays organised by the Centre in association with Henderson Court Day Centre.
The Centre organised and ran ‘Warm space, hot Lunch Mondays’ every other Monday from January – March where people were able to meet in a warm space, have coffee and cake and eat a hot homemade lunch. The project was free to all and very well attended. The event was publicised locally and with all sheltered housing and day centres.  The project was funded by the Centre and a cost-of-living grant from Camden council.
Coach day trips were organised monthly from May-Sept and once again proved very popular, the trips were open to all of the community in order for families to travel together if they wished. The Centre heavily subsidised the trips to make it affordable for the users as the cost of coach hire has continued to increase.  
A Christmas party was organised on 18th December including a festive lunch, magician and singer. 63 people, many of which live in local sheltered accommodation, attended the event. 
A Christmas Day Lunch event was again organised remotely with delivery of 70 two-course lunches by a specialist company and 70 hampers delivered by volunteers to older people in the local area. Funding for the event came from the public through crowd-funded donations, Judy Green Store and Waitrose. The Centre targeted those most in need and staff worked closely with Adult Social Care, Day Centre’s, agencies, Age UK Camden, sheltered housing wardens and social workers. The Camden New Journal Christmas Hamper fund donated 50 hampers to the event. 
CHILDRENS PLAYCENTRE 4-12s (term time and school holidays)
The Summer Playscheme and the term time Playcentre are important core services for children (4-12) and their parents/carers within the local community.
 
The services receive very good reports from Camden Council grant monitoring officers who we have to report quarterly followed up by meetings. Ofsted inspects services: Reg No’s 116323 (Centre) and EY262532 (Fitzjohn’s school).
Ninety-five children from Camden’s diverse community are registered at the After School Playcentre which provided an extensive programme of activities after school in the Centre’s Hall until 6pm Monday-Friday during the school term. This is a service for children aged 4-12 and essential for many working parents and carers, especially those on low household incomes. With financial support from Camden and Charitable Trusts the After
Page 3

 
HAMPSTEAD COMMUNITY ACTION LTD.
 
(A company limited by guarantee)
 
ACHIEVEMENTS AND PERFORMANCE (continued)

School Playcentre continued to provide very low cost or free places in 2023/24 for those most in need.
The Playcentre operated a pick-up facility for the children of Fitzjohn's School, Hampstead Parochial School and New End School.
The children and young people are looked after by a very experienced staff team and they have the opportunity to participate in an exciting and stimulating programme of activities carried out within a safe and caring environment. This is possible through careful planning and use of suitable equipment and materials. Children are encouraged to share, respect and learn from each other’s cultures and traditions and express themselves through imaginative and creative play.
The Hampstead Community Centre organised and ran a 4-week summer playscheme, for children aged 5-12 (4 if in reception class) from 31st July - 25th August, at Fitzjohn’s primary school. The scheme was open from 9am - 6pm, core day 11am- 4pm. 
 
We had the use of most of the school's outside area and 2 of the class rooms and the lab/kitchen, allowing us to run lots of activities outside, including art activities, play games, sports and lots of water games. The lab was also used to prepare the HAF (Holiday activities and food) children’s lunches. 
The playscheme was organised for children living within the London Borough of Camden. Priority was given to referred children, children attending the term time After School Club and low income/key worker parents. Information on how to apply for childcare tax credit/low-income subsidised places is on our website. 
There was a well-balanced team of 15 playworkers working on the playscheme, most of whom had worked for the Community Centre on schemes before and have a great deal of experience working with children from the local area. Some had attended the playscheme as children and been helpers and volunteers. We employed 4 new staff members this year, all of whom had attended the playscheme as children. 9 young helpers (aged of 13 and 15) plus 2 young volunteer (aged 16-17) from the local community, who have attended the playscheme previously, helped on the scheme as part of our "bridging the gap" policy.
There were a number of children with additional needs; we supported 4 children with autism (2 of which needed 1:1 support), 1 child with global delay, 1 child with Down syndrome, 1 child with cerebral palsy, 2 children with ADHD and several children with no or very little English. We also supported 2 non binary children.                                                  
Publicity was sent out to local schools and other community organisations. Parents/carers were able to download the information from our website and booking was done via email or in person at the Community Centre. 176 (of which 23 were HAF) children were registered on the scheme with a daily maximum of 80. Children attending the scheme came from varied socio-economic and cultural backgrounds.
 
We had 23 children attending through the HAF scheme, totaling 188 days used. Lunches were provided. The Centre Manager spoke to head teachers at our local schools to pinpoint children in need of the HAF places. These places were paid for by Young Camden Foundation and free to parents of children who are in receipt of free school meals. The places included provision of lunch. We had allocated a member of staff to be in charge of the HAF children and make their lunches. All staff that handle food hold food hygiene certificates. 
The four-week programme of activities was planned in advance and available for parents/carers on line. The programme took in to consideration the cultural needs, ages and interests of the children attending based on feedback from previous schemes, parent/carer and children’s surveys and staff knowledge. 
Every day there were off site trips. Children could book one trip a week which would either be in the minibus or by public transport. Trips included swimming, kayaking, bell boating, trampolining, farm, mini golf and bowling. This year, the playscheme continued to run the "Trans Age Project" in partnership with Age Concern at Henderson Court Day Centre. For 4 weeks, a small group of children went round to Henderson Ct. to take part in joint activities with the older people. This was run by our ‘Act Your Age’ coordinator, Caz Brill.  
The detailed programme of activities for each week included activities such as: playscheme posters, clay work, mask making, glass painting, flag painting, bubble printing, pipe cleaner monsters, tie dye t-shirts, sewing and jewellery making. A great deal of emphasis is placed on providing age-appropriate play and equipment for young
Page 4

 
HAMPSTEAD COMMUNITY ACTION LTD.
 
(A company limited by guarantee)
 
ACHIEVEMENTS AND PERFORMANCE (continued)

(EYFS) children and sensory activities for SEN children.
Other activities included: music, dance and movement sessions, board games, construction toys, pool and table tennis. The playground was used for various outdoor games including kwik cricket, soft tennis, badminton, rounders, football, water play, group games and opportunities for the children to play their own imaginary games. As the weather was good this year, we had a paddling pool and a lot of various water games. A copy of the programme is attached.
The scheme culminated with a giant Playscheme quiz with questions and challenges. The quiz involved all the children taking part in teams. After the quiz they had an ice cream party.
Parent/carer satisfaction surveys were handed out and the children were helped with children's questionnaires during the scheme. This is very important as it enables children and adults alike to voice their opinions and make suggestions about the service we offer, and the information gathered enables us to plan and improve activities for future playschemes. 
The London Borough of Camden, Young Camden Foundation, Hampstead Churches Youth Committee, fees and fundraising, funded the playcentre. 
All half term and Easter Playschemes (4-12s) continued throughout the year at the Centre.  
 
UNDER 5s
The Under 5s parent/carer groups continued to provide a broad range of structured activities from Tuesday to Friday term time throughout the year.
298 families are currently registered to attend. The groups aim to provide a safe and stimulating environment for young children to play, have fun and develop both social and physical skills. It is also a place where parents/carers are able to get together to share ideas and experiences and get help and information in a relaxed and friendly atmosphere.  Each session has a particular theme, and parents/carers are encouraged to participate.
An extensive programme of activities including music & rhyme, cooking and arts & crafts is published each term. 
Daily play activities include; Play dough, imaginative play, puzzles & books, dressing-up, construction toys, climbing frame and bikes. There is always a soft play area and baby toys. A healthy snack is included in the price.
Satisfaction surveys are carried out in addition to continuous feedback processes.    
OTHER USERS
Community support groups such as AA, CA, NA, SA, CODA and anonymous groups not listed on our programme operated from Room 2 (top floor) every day of the week including Christmas day.
Room 3 is used for counselling throughout the year.
Markets, fairs, local leisure groups, yoga, language classes, art classes, community and consultation events used the hall and rooms at days and times in the week that were not being used by the Centre’s core activities. 
 
 

FINANCIAL REVIEW
 

Page 5

 
HAMPSTEAD COMMUNITY ACTION LTD.
 
(A company limited by guarantee)
 
a. Reserves policy
 

Grants of restricted funds are generally made for one year's expenditure. The Trustees do not build up reserves of such funds as this would be contrary to the donors' intent.
A designated reserve is in place to fund future expansion and tenure of the Centre and its activities.
The Centre has a 20 year lease (from 2016) and must show that it has policies in place to maintain the premises. 
The Trustees aim to accumulate unrestricted funds to provide for adequate working capital, uneven patterns of expenditure and 12 months running costs in case funding no longer becomes available from previous sources or there is a reduction in commercial income. The Centre is working towards meeting this requirement and the present unrestricted reserves are £235,026.
 

b. Result
 

The outside market stalls and the other users contribute a significant amount towards the running costs of the Centre. Funding for activities and services comes from the local authority, user contributions and trusts. 
Following the successful completion of the feasibility study in March 23 to identify and assess opportunities for improvements to expand and enhance the accommodation and services provided by the Centre we moved on to the key stakeholder’s stage. Large boards showing the two proposed plans have been displayed in all parts of the Centre forming part of an initial period of consultation.    
A RIBA stage 2 structural feasibility options report was carried out as part of the next stage of the proposed refurbishment and improvement plans.
The result for the year was an excess of income over expenditure of £19,876 with the help of sound financial management and the support of its staff. Unrestricted reserves (including designated reserves) carried forward at 31 March 2024 are £283,111.





 
 

STRUCTURE, GOVERNANCE AND MANAGEMENT
 

Page 6

 
HAMPSTEAD COMMUNITY ACTION LTD.
 
(A company limited by guarantee)
 
STRUCTURE, GOVERNANCE AND MANAGEMENT (continued)

a. Constitution
 

The Centre is constituted under a Memorandum of Association and is a registered charity number 282089.
The principal objects of the Centre as stated in the governing document are:
"Hampstead Community Action Limited, otherwise known as Hampstead Community Centre, is established to promote the benefit of the inhabitants in a broad area centred on the Community Centre within the London Borough of Camden, to advance education and to provide facilities and activities in the interests of social welfare, recreation and leisure time occupation with the object of improving the conditions of life of the said inhabitants".
There have been no changes in the objectives since the last annual report.
 

b. Methods of appointment or election of Trustees
 

The management of the Centre is the responsibility of the Trustees who are elected and co-opted under the terms of the articles of association. When considering the recruitment and appointment of trustees, the Management Committee considers the skills and experience needed to maintain a broad range of skills. Trustees are elected at meetings after a written application has been submitted under the terms of the articles of association. Many of the Trustees have served on the Management Committee for several years, which has created a feeling of stability within the Centre with members providing many additional skills. 
 

c. Organisational structure and decision-making policies
 

Hampstead Community Action Ltd employs a staff team comprising the Manager (a new Manager was appointed on 01.04.24), Assistant Manager Children's Services and Assistant Manager Office, Market & Private Hires. Temporary playworkers are employed on a sessional basis when needed in the school holidays.  
Volunteers provide invaluable assistance within all of the activity groups. The Manager is responsible for the day-to-day management of the Centre and its employees. The Manager reports to the trustees at meetings. The trustees make decisions on any organisational changes and financial procedures.
Management Committee members are referred to as trustees throughout this report. They meet, as a policy, about every 12 weeks. The full Committee met 5 times during the year ended 31 March 2024. 
 

d. Policies adopted for the induction and training of Trustees
 

New trustees attend a session with principal staff and a senior member of the Management Committee to familiarise themselves with the charity and the context within which it operates. The session covers their obligations under charity and company law, the content of the Memorandum and Articles of Association, the Committee and decision making processes, the plans for development and financial performance of the charity. A trustee information pack is given to all new trustees and they attend the various activities run at the Centre.
 

Page 7

 
HAMPSTEAD COMMUNITY ACTION LTD.
 
(A company limited by guarantee)
 
STRUCTURE, GOVERNANCE AND MANAGEMENT (continued)

e. Related party relationships
 

The charity rents the Community Centre premises from the London Borough of Camden and works closely with the Council, especially in respect to older people, children and partnership working to identify those in need and actively develop strategies to continually improve the quality of services to our clients. This is achieved through grant monitoring, partnerships and forum groups.
The Centre has developed opportunities for collaborative working with other agencies through outreach work and taking an active part in partnership schemes. The Centre has developed working partnerships with several organisations including older people agencies sheltered housing projects, children and young people organisations, Camden Council, and Children’s Social Care Disabled Children’s Team and activity-based groups.
The Centre makes resources available to other community groups for the creation and further development of services. The Centre does not charge a hiring fee for charity and community events.
 
 

f. Financial risk management
 

The Trustees have assessed the major risks to the Centre and have established a register of risks. The Centre has a written document on the systems to mitigate those risks identified. Internal control procedures are in place for the authorisation of all transactions and projects. Procedures are in place to ensure compliance with health and safety of staff, volunteers and clients at the Centre including the policies listed under Policies and Objectives. The Centre consults Camden Property Services regarding all premises alterations and in accordance with the premises access audit.  
 

g. Monitoring and evaluation
 

The Centre continually reviews activities through specific assessment procedures and detailed consultation exercises with all groups directly run by the Centre. Regular consultation meetings are held for the majority of services and user satisfaction surveys are undertaken on a regular basis. Meetings are  organised to assess the findings. 
Camden Council carries out full monitoring processes specifically for the Playcentre and the following monitoring of the Community Centre takes place annually: Diversity of income, activities, governance, demographic data, assets and outcomes. Camden’s monitoring officers review the findings of all monitoring processes.
 

PLANS FOR FUTURE PERIODS
 

The activities and services described above will continue to function subject to adequate funding raised. 
The proposals for improvements and refurbishment have been submitted to Camden for pre-application planning advice. Design development will follow on from the officer's feedback and report.
 

MEMBERS'S LIABILITY
 

The trustees of the Centre guarantee to contribute an amount not exceeding £1 to the assets of the Centre in the event of winding up.
 

Page 8

 
HAMPSTEAD COMMUNITY ACTION LTD.
 
(A company limited by guarantee)
 
EMPLOYEE INVOLVEMENT AND EMPLOYMENT OF THE DISABLED
 

Employees have been consulted on issues of concern to them by means of regular consultative committee and staff meetings and have been kept informed on specific matters directly by management. The Centre carries out exit interviews for all staff leaving the organisation and has adopted a procedure of upward feedback for senior management and the Trustees.
 

In accordance with the Centre’s equal opportunity policy, the Centre has long established fair employment practices in the recruitment, selection, retention and training of staff.
The Centre has a number of detailed policies in relation to all aspects of personnel matters including:

   Equal Opportunities Policy
 Volunteer Policy
 Health & Safety Statement
 Safeguarding Children
 Safeguarding Vulnerable Adults
 GDPR Data Schedule Document 
          Modern Slavery & Human Trafficking Statement         
          Risk Management Register
          Complaints Procedure
          Disciplinary and Grievance Procedures
          Privacy Policy
         
 

In accordance with the Centre's equal opportunities policy, the Centre has long-established fair employment practices in the recruitment, selection, retention and training of disabled staff.
 

Full details of these policies are available from the Centre's offices.
 

APPRECIATIONS
 

The Trustees wish to record their thanks to all the organisations that have supported the Centre’s activities, financially and in other ways.
 

 

The Trustees have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.
 

Page 9

 
HAMPSTEAD COMMUNITY ACTION LTD.
 
(A company limited by guarantee)
 
Statement of Trustees' responsibilities
 

The Trustees (who are also the directors of the Centre for the purposes of company law) 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).


Company law requires the Trustees to prepare financial statements for each financial year. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Centre and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles of the Charities SORP (FRS 102);
make judgments and accounting estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Centre will continue in business.


The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Centre's transactions and disclose with reasonable accuracy at any time the financial position of the Centre and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Centre and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.


 

Approved by order of the members of the board of Trustees on 17 July 2024 and signed on their behalf by:
 

Stephen Brandes
Page 10

 
HAMPSTEAD COMMUNITY ACTION LTD.

(A company limited by guarantee)
 
 
 
INDEPENDENT EXAMINER'S REPORT
for the year ended 31 March 2024

Independent examiner's report to the Trustees of Hampstead Community Action Ltd. ('the Centre')

 
I report to the charity Trustees on my examination of the accounts of the Centre for the year ended 31 March 2024.


Responsibilities and basis of report


As the Trustees of the Centre (and 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 Centre 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 the Centre's accounts 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


Since the Centre's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.


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 Centre 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.


This report is made solely to the Centre's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008My work has been undertaken so that I might state to the Centre's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Centre and the Centre's Trustees as a body, for my work or for this report.


Signed:      Dated: 17 July 2024

 
R. G. Drennan     FCA - ICAEW

 
64 Belsize Park, London NW3 4EH
Page 11

 
HAMPSTEAD COMMUNITY ACTION LTD.
 
(A company limited by guarantee)

 
 
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
for the year ended 31 March 2024


Restricted funds
2024
Unrestricted funds
2024
Total
funds
2024
Total
funds
2023
Note
        £
        £
        £
        £

Income from:







Charitable activities

3

52,330

144,241

196,571

186,177
 
Other trading activities

5

-

171,467

171,467

162,014
 
Investments

6

-

8,814

8,814

2,745
 
Other income

7

-

-

-

24,900
 
Total income
52,330
324,522
376,852
375,836
Expenditure on:







Charitable activities

8

4,942

352,034

356,976

332,263
 
Total expenditure
4,942
352,034
356,976
332,263

Net income/(expenditure)

  

47,388

(27,512)

19,876

43,573
 
Transfers between funds

 15 

(52,112)

52,112

-

-
 
Net movement in funds
  
(4,724)
24,600
19,876
43,573

Reconciliation of funds:

  





Total funds brought forward

  

6,902

258,511

265,413

221,840
 
Net movement in funds

  

(4,724)

24,600

19,876

43,573
 
Total funds carried forward
  
2,178
283,111
285,289
265,413

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 15 to 23 form part of these financial statements.

Page 12

 
HAMPSTEAD COMMUNITY ACTION LTD.
 
(A company limited by guarantee)
Registered number: 1270770

 
 
BALANCE SHEET
as at 31 March 2024


2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 12 
2
2

  
2
2

Current assets
  

Debtors
 13 
9,678
10,093

Cash at bank and in hand
  
432,111
368,113

  
441,789
378,206

Creditors: amounts falling due within one year
 14 
(156,502)
(112,795)

Net current assets 
  
 
 
285,287
 
 
265,411

Total assets less current liabilities
  
285,289
265,413

Net assets excluding pension asset 
  
285,289
265,413

Total net assets 
  
285,289
265,413


Charity funds
  

Restricted funds
 15 
2,178
6,902

Unrestricted funds
 15 
283,111
258,511

Total funds
  
285,289
265,413

The Centre was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

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

The financial statements were approved and authorised for issue by the Trustees on 17 July 2024 and signed on their behalf by:

Page 13

 
HAMPSTEAD COMMUNITY ACTION LTD.
 
(A company limited by guarantee)
Registered number: 1270770

 
 
BALANCE SHEET (CONTINUED)
as at 31 March 2024




Stephen Brandes

The notes on pages 15 to 23 form part of these financial statements.

Page 14

 
HAMPSTEAD COMMUNITY ACTION LTD.

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2024

1.


General information

The entity is a company limited by guarantee and registered in England and Wales and with the Charity Commission.


2.Accounting policies

  
2.1

Basis of preparation of financial statements

The financial statements 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 2015), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Hampstead Community Action Ltd. meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

  
2.2

Income

All income is recognised once the Centre has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.

  
2.3

Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Centre's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

  
2.4

Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Centre; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

Page 15

 
HAMPSTEAD COMMUNITY ACTION LTD.

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2024

2.Accounting policies (continued)

 
2.5

Tangible fixed assets and depreciation

Tangible fixed assets costing £500 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably. 

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, .

Depreciation is provided on the following basis:

Plant and machinery
-
20% straight line

  
2.6

Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered.  Prepayments are valued at the amount prepaid net of any trade discounts due.

  
2.7

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 Centre 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 designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Centre for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Page 16

 
HAMPSTEAD COMMUNITY ACTION LTD.

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2024

3.

Income from charitable activities




Restricted funds
2024
Unrestricted funds
2024
Total
funds
2024
        £
        £
        £




Over 60's

9,450

4,246

13,696

Under 5's

-

13,356

13,356

Playcentre (5-12)

42,880

126,639

169,519

Total 2024


52,330
144,241
196,571




Restricted funds
2023
Unrestricted funds
2023
Total
funds
2023
        £
        £
        £




Over 60's

5,000

4,131

9,131

Under 5's

-

14,555

14,555

Playcentre (5-12)

45,953

116,538

162,491

Total 2023


50,953
135,224
186,177


4.

Analysis of Restricted Funds Received



Restricted funds
2024
Total
funds
2024
        £
        £

Age UK Camden

5,000

5,000

London Borough of Camden

45,330

45,330

Young Camden Foundation

2,000

2,000



52,330
52,330


Page 17

 
HAMPSTEAD COMMUNITY ACTION LTD.

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2024

5.

Income from other trading activities

Income from fundraising events



Unrestricted funds
2024
Total
funds
2024
        £
        £



Lettings - market stalls

124,640

124,640

Lettings - halls & rooms

46,719

46,719

Miscellaneous donations

108

108



171,467
171,467



Unrestricted funds
2023
Total
funds
2023
        £
        £



Lettings - market stalls

112,398

112,398

Lettings - halls & rooms

44,508

44,508

Miscellaneous donations

5,108

5,108



162,014
162,014


6.

Investment income



Unrestricted funds
2024
Total
funds
2024
        £
        £



Bank deposit interest

8,814

8,814




Unrestricted funds
2023
Total
funds
2023
        £
        £



Bank deposit interest

2,745

2,745


Page 18

 
HAMPSTEAD COMMUNITY ACTION LTD.

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2024

7.

Other incoming resources

Nil under this category for 2023/24.


Total
funds
2024
        £





Restricted funds
2023
Total
funds
2023
        £
        £



CIL funds for feasibility study

24,900

24,900



8.

Analysis of expenditure on charitable activities


Summary by fund type




Restricted funds
2024
Unrestricted funds
2024
Total
2024
        £
        £
        £




Over 60's

-

11,056

11,056

Under 5's

-

17,614

17,614

Playcentre (5-12)

-

124,911

124,911

Running costs of Centre

-

198,453

198,453

Professional fees - feasibility study

4,942

-

4,942



4,942
352,034
356,976




Page 19

 
HAMPSTEAD COMMUNITY ACTION LTD.

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2024

8.Analysis of expenditure on charitable activities (continued)

Summary by fund type (continued)

Restricted funds
2023
Unrestricted funds
2023
Total
2023
        £
        £
        £




Over 60's

-

16,276

16,276

Under 5's

-

14,011

14,011

Playcentre (5-12)

-

111,452

111,452

Running costs of Centre

-

167,824

167,824

Refurbishment costs

22,700

-

22,700



22,700
309,563
332,263

Summary by expenditure type




Staff costs
2024
Other costs
2024
Total
2024
        £
        £
        £




Over 60's

1,193

9,863

11,056

Under 5's

16,759

855

17,614

Playcentre (5-12)

109,434

15,477

124,911

Running costs of Centre

88,790

109,663

198,453

Feasibility study

-

4,942

4,942



216,176
140,800
356,976




Staff costs
2023
Other costs
2023
Total
2023
        £
        £
        £




Over 60's

321

15,955

16,276

Under 5's

13,311

700

14,011

Playcentre (5-12)

98,950

12,502

111,452

Running costs of Centre

86,477

81,347

167,824

Refurbishment costs

-

22,700

22,700



199,059
133,204
332,263

Page 20

 
HAMPSTEAD COMMUNITY ACTION LTD.

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2024

9.

Independent examiner's remuneration

2024
2023
£
£

Fees payable to the Centre's independent examiner for the independent examination of the Centre's annual accounts
3,100
3,100


10.



Staff costs


2024
2023
£
£


Wages and salaries
216,176
199,059

216,176
199,059

The average number of persons employed by the Centre during the year was as follows:


2024
2023

No.
No.


Play centre
9
9

Running the Centre
4
4

13
13

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





11.


Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2023 - £NIL).

During the year ended 31 March 2024, no Trustee expenses have been incurred (2023 - £NIL).

Page 21

 
HAMPSTEAD COMMUNITY ACTION LTD.

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2024

12.


Tangible fixed assets




Plant and machinery

£


Cost or valuation

At 1 April 2023
2


At 31 March 2024

2




Net book value


At 31 March 2024
2


At 31 March 2023
2


13.



Debtors


2024
2023
£
£


Due within one year

Trade debtors
-
528

Prepayments and accrued income
9,678
9,565

9,678
10,093


14.



Creditors: Amounts falling due within one year


2024
2023
£
£


Other taxation and social security
4,354
3,255

Accruals and deferred income
152,148
109,540

156,502
112,795

Accruals and deferred income includes £2,178 (2023: £4,127) of grants and fees received in advance for activities taking place in 2024/25 and fund received from Age UK Camden of £149,970 (2023: £104,850).

Page 22

 
HAMPSTEAD COMMUNITY ACTION LTD.

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2024

15.

Statement of funds


Statement of funds

Balance at 1 April 2023
£
Income
£
Expenditure
£
Transfers in/out
£
Balance at 31 March 2024
£

Unrestricted funds






Designated funds







Designated Funds - all funds

48,085

-

-

-

48,085
 

General funds







General Funds - all funds

210,426

324,522

(352,034)

52,112

235,026
 
Total Unrestricted funds




258,511

324,522

(352,034)

52,112

283,111

Restricted funds







Restricted Funds - all funds

6,902

52,330

(4,942)

(52,112)

2,178
 

Total of funds


265,413
376,852
(356,976)
-
285,289

Designated funds are in place to fund future expansion and tenure of the Centre and its activities.


16.

Analysis of net assets between funds

Analysis of net assets between funds - current period

Restricted funds
2024
Unrestricted funds
2024
Total
funds
2024
        £
        £
        £



Tangible fixed assets

-

2

2

Current assets

2,178

439,611

441,789

Creditors due within one year

-

(156,502)

(156,502)

Total 


2,178
283,111
285,289


Page 23