``` REGISTERED CHARITY NUMBER: 1014710 ``` ## **`REPORT OF THE TRUSTEES AND`** ``` UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ``` ## **`FOR`** ## **`OVER COMMUNITY ASSOCIATION`** ``` Thompson Taraz Rand Audit and Assurance Limited 10 Jesus Lane Cambridge Cambridgeshire CB5 8BA ``` ``` OVER COMMUNITY ASSOCIATION ``` ## **`CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025`** |||**`Page`**|| |---|---|---|---| |**`Report of the Trustees`**|`1`|`to`|`3`| |**`Independent Examiner's Report`**||`4`|| |**`Statement of Financial Activities`**||`5`|| |**`Balance Sheet`**|`6`|`to`|`7`| |**`Notes to the Financial Statements`**|`8`|`to`|`13`| |**`Detailed Statement of Financial Activities`**||`14`|| ``` OVER COMMUNITY ASSOCIATION ``` ## **`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025`** ``` Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyearended31March2025.Thetrustees have adoptedtheprovisionsofAccountingandReportingbyCharities:StatementofRecommendedPracticeapplicableto charities preparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableintheUK andRepublicof Ireland(FRS 102) (effective 1 January 2019). ``` ## **`OBJECTIVES AND ACTIVITIES`** ## **`Objectives and aims`** ``` TheobjectivesofOverCommunityAssociation(OCA)istopromotethesocialwelfareof,andimprovetheconditionsfor, the inhabitantsofOverandneighbouringvillages.InordertofurtherthisobjectivetheAssociationhasconstructedasports and recreational centre. ``` ``` The Association'saims are to promoteand providecultural,recreational,social and sportingservices and activitiesto the residents of Overandtheneighbouringvillages.Thisisachievedbyprovidingalllocalclubsandassociationswiththeuseofvariousfacilities at The Community Centre. ``` ``` Themainobjectivesfortheyearended31March2025werebroadlyinlinewithpreviousyears.Thatis toensurethatthe licensed arm,OverCommunityEnterprisesLimited,generatessufficientincomeandhenceprofittoensureOCAcanpromoteitsaimsat a subsidisedcosttothevillagers.Whileatthesametimeensuringthatsufficientfundsareretainedandusedfortheupkeep and maintenance of the premises and its assets. ``` ## **`Public benefit`** ``` ThetrusteesconfirmthattheyhavereferredtotheguidancecontainedintheCharityCommission'sgeneralguidanceon public benefit when reviewing the Associations aims and objectives and in planning future activities. ``` ## **`ACHIEVEMENTS AND PERFORMANCE`** ## **`Charitable activities`** ``` The Over CommunityAssociationhas againbeen able to offer free events and free room hire to localcharitablegroupsto the village thisfinancialyearnowtheglobalpandemicisover.OverCommunityAssociationhascontinuedtosecureseveralgrants and donationsthisyearthathasenabledmaintenanceworkonthebuildingandupkeeptobeperformed.TheOver Community Association has supported the Centre Manager in the planning, review and oversight of this financial year. ``` ## **`FINANCIAL REVIEW`** ## **`Financial position`** ``` Thebuildinghasbeenoperatingforovertwentyyearsnowandcontinuestobewellusedwithover40individualusergroups. The subsidiarycompany,,Over CommunityEnterprisesLimited(OCE),set up to runthe building,recordednet profitof £771for the year ended 31st March 2025 (2024: (£501)). ``` ``` ManyusergroupscontinuetousetheCentre.Conferencetradehasreturnedwithmanycouncilsandgroupsreturningtouse the Centre for offsite seminar and training. General business has also returned. ``` ## **`Reserves policy`** ``` TheTrusteesarecontinuingtoreviewOCA'sneedsforreservesinlinewiththeguidanceissuedbytheCharityCommission. They recognisethatprovisionmustbe madefortheplannedreplacementof theall-weathersurfaceandothermajorassetsarekeptin a good state of repair. ``` ``` TheDesignatedFixedAssetFundwassetupbyatransferfromGeneralreserves.Thisfundrepresentsthenetbookvalueof assets purchased from specific grants and donations where the restriction on the donation ceases once the money is spent. ``` ``` The majorrisksto whichOCA is exposedhave been identifiedby the Trusteesandcontinueto be reviewed.Systemshave been, and continue to be, established to manage those risks. ``` ``` Page 1 ``` ``` OVER COMMUNITY ASSOCIATION ``` ## **`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025`** ## **`FUTURE PLANS`** ``` The Trusteescontinueto planfor the Centre'sfuture,by reviewingand planningrefurbishmentand replacementof core partsof the buildinginfrastructureto ensure its longevity.Furthermore,close alignmentand partnershipwith the Centre Manageris maintained tocarefullyplanforfutureyearstoensurethestabilityoftheCentreanditsoperations,toensureprofitabilityfromOCELtd and future success. ``` ## **`STRUCTURE, GOVERNANCE AND MANAGEMENT`** ## **`Governing document`** ``` The charity is controlled by its governing document, a constitution and is an unincorporated charity. ``` ## **`Recruitment and appointment of new trustees`** ``` TrusteesaregovernedbytheconstitutionwhichrequiresallTrusteestoliveinthevillageofOver.Duetothisrequirement the recruiting of new Trustees can be a challenging task. ``` ``` The board of Trustees shall consist of: ``` ``` - Not more than four Honorary Officers. ``` ``` - Not more than nine member representatives. ``` ``` - One representative appointed by Over Parish Council. ``` ``` Village residentswho would like to become Over CommunityAssociationTrustees are invited to put their names forwardfor election, or re-election at the AGM. Appointees are nominated by two members and elected by a simple majority at the AGM. ``` ``` From time to time residentswith certainskills,normallyprofessionalones, are invitedto eitherstandfor electionor are co-opted on as a Trustee. Training is delivered internally as deemed necessary. ``` ## **`Organisational structure`** ``` The day to day management is delegated to the Executive Committee who make the necessary day to day decisions. ``` ``` The Centre Manageris employedto recruitthe staff she needs to generatethe income, throughlicensedactivities,that is required so that OCA can continue to carry out its aims. ``` ## **`Decision making`** ``` The Trustees determine the general policy of the Association. ``` ## **`REFERENCE AND ADMINISTRATIVE DETAILS`** ## **`Registered Charity number`** ``` 1014710 ``` ## **`Principal address`** ``` Over Community Centre The Doles Over ``` ``` Cambridge Cambridgeshire CB24 5NW ``` ``` Page 2 ``` ``` OVER COMMUNITY ASSOCIATION ``` ## **`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025`** ## **`Trustees`** ``` R A Bevington (resigned 15/1/2025) D Carman T T Sutton P J Sibthorpe G D Fenn U Robertson S Robinson ``` ## **`Independent Examiner`** ``` Andrew Rand Thompson Taraz Rand Audit and Assurance Limited 10 Jesus Lane Cambridge Cambridgeshire CB5 8BA ``` ``` Approved by order of the board of trustees on 19 December 2025 and signed on its behalf by: ``` ``` G D Fenn - Trustee ``` ``` Page 3 ``` ## **`INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF OVER COMMUNITY ASSOCIATION`** ## **`Independent examiner's report to the trustees of Over Community Association`** ``` IreporttothecharitytrusteesonmyexaminationoftheaccountsofOverCommunityAssociation(theTrust)fortheyear ended 31 March 2025. ``` ## **`Responsibilities and basis of report`** ``` As thecharitytrusteesoftheTrustyouareresponsibleforthepreparationoftheaccountsinaccordancewiththerequirements of the Charities Act 2011 ('the Act'). ``` ``` IreportinrespectofmyexaminationoftheTrust'saccountscarriedoutunderSection145oftheActandincarryingout my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act. ``` ## **`Independent examiner's statement`** ``` I have completedmy examination.I confirmthat no materialmatters have come to my attentionin connectionwith the examination giving me cause to believe that in any material respect: ``` `1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or` `2. the accounts do not accord with those records; or` `3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.` ``` I haveno concernsandhavecome acrossno othermattersin connectionwiththe examinationto whichattentionshouldbe drawn in this report in order to enable a proper understanding of the accounts to be reached. ``` ``` Andrew Rand ``` ``` Thompson Taraz Rand Audit and Assurance Limited ``` ``` 10 Jesus Lane ``` ``` Cambridge Cambridgeshire CB5 8BA ``` ``` 19 December 2025 ``` ``` Page 4 ``` ## **`OVER COMMUNITY ASSOCIATION`** ## **`STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025`** |`Unrestricted`
`Restricted`
`funds`
`funds`
`Notes`
`£`
`£`
**`INCOME AND ENDOWMENTS FROM`**
`Donations and legacies`
`2`
**`2,733`**
**`78,965`**
**`Charitable activities`**
`4`
`Charitable activity`
**`6,000`**
**`-`**
`Investment income`
`3`
**`1,226`**
**`-`**
**`Total`**
**`9,959`**
**`78,965`**
**`EXPENDITURE ON`**
**`Licence fees`**
`Investment management costs`
`5`
**`17,711`**
**`55,465`**
**`17,711`**
**`55,465`**
**`Charitable activities`**
`Charitable activity`
**`57,504`**
**`1,500`**
`Governance costs`
**`-`**
**`-`**
`Other`
**`(13,393)`**
**`-`**
**`Total`**
**`61,822`**
**`56,965`**
**`NET INCOME/(EXPENDITURE)`**
**`(51,863)`**
**`22,000`**
**`RECONCILIATION OF FUNDS`**
`Total funds brought forward`
**`221,252`**
**`495,982`**
**`TOTAL FUNDS CARRIED FORWARD`**
**`169,389`**
**`517,982`**|**`2025`**
**`Total`**
**`funds`**
**`£`**
**`81,698`**
**`6,000`**
**`1,226`**
**`88,924`**
**`73,176`**
**`73,176`**
**`59,004`**
**`-`**
**`(13,393)`**
**`118,787`**
**`(29,863)`**
**`717,234`**
**`687,371`**|`2024`
`Total`
`funds`
`£`
`47,237`
`6,000`
`291`| |---|---|---| |||`53,528`| |||`-`| |||`-`
`31,132`
`-`
`-`| |||`31,132`| |||`22,396`
`694,838`| |||`717,234`| ``` The notes form part of these financial statements ``` ``` Page 5 ``` ## **`OVER COMMUNITY ASSOCIATION`** ## **`BALANCE SHEET 31 MARCH 2025`** |`Notes`
**`FIXED ASSETS`**
`Tangible assets`
`8`
`Investments`
`9`
**`CURRENT ASSETS`**
`Debtors`
`10`
`Cash at bank`
**`CREDITORS`**
`Amounts falling due within one year`
`11`
**`NET CURRENT ASSETS`**
**`TOTAL ASSETS LESS CURRENT LIABILITIES`**
**`NET ASSETS`**|`Unrestricted`
`funds`
`£`
**`12,164`**
**`12,002`**
**`24,166`**
**`85,093`**
**`61,630`**
**`146,723`**
**`(1,500)`**
**`145,223`**
**`169,389`**
**`169,389`**|`Restricted`
`funds`
`£`
**`497,982`**
**`-`**
**`497,982`**
**`-`**
**`20,000`**
**`20,000`**
**`-`**
**`20,000`**
**`517,982`**
**`517,982`**|**`2025`**
**`Total`**
**`funds`**
**`£`**
**`510,146`**
**`12,002`**
**`522,148`**
**`85,093`**
**`81,630`**
**`166,723`**
**`(1,500)`**
**`165,223`**
**`687,371`**
**`687,371`**|`2024`
`Total`
`funds`
`£`
`519,689`
`12,002`
`531,691`
`72,334`
`118,309`
`190,643`
`(5,100)`
`185,543`
`717,234`
`717,234`| |---|---|---|---|---| ``` The notes form part of these financial statements ``` ``` continued... ``` ``` Page 6 ``` ## **`OVER COMMUNITY ASSOCIATION`** ## **`BALANCE SHEET - continued 31 MARCH 2025`** |**`FUNDS`**
`12`
`Unrestricted funds:`
`General fund - assets (excluding bank)`
`Designated fund - bank (contingency reserve)`
`Restricted funds:`
`Property fund`
`Air Conditioning fund`
`New bar furniture`
**`TOTAL FUNDS`**|**`139,389`**
**`30,000`**
**`169,389`**
**`495,982`**
**`20,000`**
**`2,000`**
**`517,982`**
**`687,371`**|`191,252`
`30,000`| |---|---|---| |||`221,252`| |||`495,982`
`-`
`-`| |||`495,982`| |||| |||`717,234`| ``` The financialstatementswere approvedby the Boardof Trustees and authorisedfor issue on 19 December 2025 and were signed on its behalf by: ``` ``` G D Fenn - Trustee ``` ``` The notes form part of these financial statements ``` ``` Page 7 ``` ``` OVER COMMUNITY ASSOCIATION ``` ``` 1.ACCOUNTING POLICIES ``` ## **`NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025`** ## **`Basis of preparing the financial statements`** ``` Thefinancialstatementsofthecharity,whichisapublicbenefitentityunderFRS102,havebeenpreparedin accordance with the CharitiesSORP (FRS 102) 'Accountingand Reportingby Charities:Statementof RecommendedPracticeapplicable to charitiespreparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableintheUK andRepublic of Ireland(FRS102)(effective1 January2019)',FinancialReportingStandard102'TheFinancialReportingStandard applicable intheUKandRepublicofIreland'andtheCharitiesAct2011.Thefinancialstatementshavebeenpreparedunder the historicalcostconvention,withtheexceptionofinvestmentswhichareincludedatmarketvalue,asmodifiedby the revaluation of certain assets. ``` ## **`Going concern`** ``` Therearenomaterialuncertaintiesaboutthecharity'sabilitytocontinue,onconsiderationofthecharity'sposition during the year and post year-end. ``` ## **`Income`** ``` Allincomeis recognisedintheStatementof FinancialActivitiesoncethecharityhasentitlementto thefunds,it is probable that the income will be received and the amount can be measured reliably. ``` ## **`Expenditure`** ``` Liabilitiesarerecognisedas expenditureas soonas thereis a legalorconstructiveobligationcommittingthecharityto that expenditure,itisprobablethatatransferofeconomicbenefitswillberequiredinsettlementandtheamountof the obligationcanbemeasuredreliably.Expenditureisaccountedforonanaccrualsbasisandhasbeenclassified under headingsthataggregateallcostrelatedtothecategory.Wherecostscannotbedirectlyattributedtoparticular 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 asst over its estimated useful life. ``` ``` Long Leasehold - 2% on cost Improvements to property - varying rates Fixtures and fittings - varying rates Office equipment - 10% on reducing balance ``` ## **`Taxation`** ``` The charity is exempt from tax on its charitable activities. ``` ## **`Fund accounting`** ``` Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. ``` ``` Restrictedfunds can only be used for particularrestrictedpurposeswithinthe objectsof the charity.Restrictionsarise 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. ``` ``` continued... ``` ``` Page 8 ``` ``` OVER COMMUNITY ASSOCIATION ``` ## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025`** ## **`2. DONATIONS AND LEGACIES`** |**`2.`**|**`DONATIONS AND LEGACIES`**||| |---|---|---|---| |||**`2025`**|`2024`| |||**`£`**|`£`| ||`Donations`|**`2,733`**|`37,266`| ||`Grants`|**`78,965`**|`9,971`| |||**`81,698`**|`47,237`| |**`3.`**|**`INVESTMENT INCOME`**||| |||**`2025`**|`2024`| |||**`£`**|`£`| ||`Deposit account interest`|**`1,226`**|`291`| |**`4.`**|**`INCOME FROM CHARITABLE ACTIVITIES`**||| |||**`2025`**|`2024`| |||`Charitable`|`Total`| |||`activity`|`activities`| |||**`£`**|`£`| ||`Licence fees`|**`6,000`**|**`6,000`**| |**`5.`**|**`INVESTMENT MANAGEMENT COSTS`**||| |||**`2025`**|`2024`| |||**`£`**|`£`| ||`Property repairs`|**`73,176`**|`-`| ## **`6. TRUSTEES' REMUNERATION AND BENEFITS`** ``` Therewerenotrustees'remunerationorotherbenefitsfortheyearended31March2025norfortheyear ended 31 March 2024. ``` ## **`Trustees' expenses`** ``` There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. ``` ``` continued... ``` ``` Page 9 ``` ``` 7. ``` ## **`OVER COMMUNITY ASSOCIATION`** ## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025`** ## **`COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`** |`Unrestricted`
`funds`
`£`
**`INCOME AND ENDOWMENTS FROM`**
`Donations and legacies`
`45,237`
**`Charitable activities`**
`Charitable activity`
`6,000`
`Investment income`
`291`
**`Total`**
`51,528`
**`EXPENDITURE ON`**
**`Charitable activities`**
`Charitable activity`
`29,132`
**`NET INCOME`**
`22,396`
**`Transfers between funds`**
`(26,108)`
**`Net movement in funds`**
`(3,712)`
**`RECONCILIATION OF FUNDS`**
`Total funds brought forward`
`224,964`
**`TOTAL FUNDS CARRIED FORWARD`**
`221,252`|`Restricted`
`funds`
`£`
`2,000`
`-`
`-`
`2,000`
`2,000`
`-`
`26,108`
`26,108`
`469,874`
`495,982`|`Total`
`funds`
`£`
`47,237`
`6,000`
`291`| |---|---|---| |||`53,528`| |||`31,132`| |||`22,396`
`-`| |||`22,396`
`694,838`| |||`717,234`| ``` continued... ``` ``` Page 10 ``` ``` OVER COMMUNITY ASSOCIATION ``` ``` 8.TANGIBLE FIXED ASSETS ``` ## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025`** |**`COST`**
`At 1 April 2024`
`Additions`
`At 31 March 2025`
**`DEPRECIATION`**
`At 1 April 2024`
`Charge for year`
`At 31 March 2025`
**`NET BOOK VALUE`**
`At 31 March 2025`
`At 31 March 2024`
**`COST`**
`At 1 April 2024`
`Additions`
`At 31 March 2025`
**`DEPRECIATION`**
`At 1 April 2024`
`Charge for year`
`At 31 March 2025`
**`NET BOOK VALUE`**
`At 31 March 2025`
`At 31 March 2024`|`Improvements`
`Long`
`to`
`Plant and`
`leasehold`
`property`
`machinery`
`£`
`£`
`£`
**`800,942`**
**`266,408`**
**`-`**
**`-`**
**`-`**
**`13,392`**
**`800,942`**
**`266,408`**
**`13,392`**
**`398,795`**
**`166,996`**
**`-`**
**`16,019`**
**`5,821`**
**`1,247`**
**`414,814`**
**`172,817`**
**`1,247`**
**`386,128`**
**`93,591`**
**`12,145`**
`402,147`
`99,412`
`-`
`Fixtures`
`and`
`Office`
`fittings`
`equipment`
`Totals`
`£`
`£`
`£`
**`203,946`**
**`44,174`**
**`1,315,470`**
**`-`**
**`4,460`**
**`17,852`**
**`203,946`**
**`48,634`**
**`1,333,322`**
**`196,904`**
**`33,086`**
**`795,781`**
**`1,761`**
**`2,547`**
**`27,395`**
**`198,665`**
**`35,633`**
**`823,176`**
**`5,281`**
**`13,001`**
**`510,146`**
`7,042`
`11,088`
`519,689`| |---|---| ``` The land on which the buildings stand has been leased for a term of 99 years, commencing 18 August 1997 at a nominal rent. ``` ``` The fixed assets are all used for charitable purposes. ``` ``` continued... ``` ``` Page 11 ``` ``` OVER COMMUNITY ASSOCIATION ``` ## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025`** ## **`9. FIXED ASSET INVESTMENTS`** |**`FIXED ASSET INVESTMENTS`**|| |---|---| ||`Shares in`| ||`group`| ||`undertakings`| ||`£`| |**`COST LESS IMPAIRMENT`**|| |`At 1 April 2024 and 31 March 2025`|**`12,002`**| |**`NET BOOK VALUE`**|| |`At 31 March 2025`|**`12,002`**| |`At 31 March 2024`|`12,002`| ``` There were no investment assets outside of the UK. ``` ``` The investments represent the whole of the issued share capital of Over Community Enterprises Limited. ``` ## **`10.`** ## **`11.`** ## **`DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`** |`Amounts owed by company under`
`the control of trustees`
`VAT`
`Prepayments`
**`CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**
`Trade creditors`
`Other creditors`|**`2025`**
**`£`**
**`71,021`**
**`13,622`**
**`450`**
**`85,093`**
**`2025`**
**`£`**
**`-`**
**`1,500`**
**`1,500`**|`2024`
`£`
`71,021`
`863`
`450`|`2024`
`£`
`71,021`
`863`
`450`| |---|---|---|---| |||`72,334`|| ||||`2024`
`£`
`3,600`
`1,500`| ||||`5,100`| ``` continued... ``` ``` Page 12 ``` ``` OVER COMMUNITY ASSOCIATION ``` ## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025`** ## **`12. MOVEMENT IN FUNDS`** ## **`Unrestricted funds`** ``` All designated funds were set up by transfers from unrestricted income funds by Trustees. ``` ``` The contingencyreservewas set up to reflectthe factOCA needsreservesto coverthe futureexpectedexpendituresuch as the eventual refurbishment of the Centre itself. This represents £30,000 of the £61,630 cash at bank at 31 March 2025. ``` ``` Remainingcashatbankof£31,630representsavailableliquidresourcesat31March2025tomeetthedaytoday future requirementsoftheAssociation,includinganysupportgiventoitssubsidiaryundertakingOverCommunity Enterprises Limited. ``` ## **`Restricted funds`** ``` The propertyfund representsthe income received in the form of grantsand donationswhich has been appliedto the cost of constructionof the CommunityCentre and Conservatoryand the purchaseof CCTV equipment.Depreciationon these assets is charged to the fund each year. ``` ``` The AV equipmentfundrepresentstheincomereceivedintheformof grantsforthepurchaseaudioandvisual equipment. Depreciation on these assets is charged to the fund each year. ``` ``` Fundingwassecuredduringtheyeartoassistwiththereplacementoftheairconditioningsystem.Thisworkis anticipated to be completed in the next financial year. ``` ## **`13. RELATED PARTY DISCLOSURES`** ``` DuringtheyeartheCharityreceived£6,000(2024-£6,000)oflicencefeesfromOverCommunityEnterprisesLimited, its 100%subsidiaryundertaking.Thecharityalsoreceiveddonationsof£1,100(2024:£35,780)fromOver Community Enterprises Limited. ``` ``` At the year end there was a balance of £71,021 (2024 - £71,021) due from this company. ``` ``` Page 13 ``` ## **`OVER COMMUNITY ASSOCIATION`** |**`DETAILED STATEMENT OF FINANCIAL ACTIVITIES`**
**`FOR THE YEAR ENDED 31 MARCH 2025`**
**`INCOME AND ENDOWMENTS`**
**`Donations and legacies`**
`Donations`
`Grants`
**`Investment income`**
`Deposit account interest`
**`Charitable activities`**
`Licence fees`
**`Total incoming resources`**
**`EXPENDITURE`**
**`Investment management costs`**
`Property repairs`
**`Charitable activities`**
`Insurance`
`Village event costs`
`Sundry expenses`
`Consultancy`
`Depreciation of tangible fixed assets`
**`Support costs`**
**`Management`**
`Postage and stationery`
**`Information technology`**
`Repairs and renewals`
`Subscriptions`
**`Governance costs`**
`Independent examination fees`
`Total resources expended`
**`Net (expenditure)/income`**|`2025`
`£`
**`2,733`**
**`78,965`**
**`81,698`**
**`1,226`**
**`6,000`**
**`88,924`**
**`73,176`**
**`282`**
**`8,456`**
**`33`**
**`2,900`**
**`27,396`**
**`39,067`**
**`52`**
**`4,482`**
**`435`**
**`4,917`**
**`1,575`**
**`118,787`**
**`(29,863)`**|`2024`
`£`
`37,266`
`9,971`| |---|---|---| |||`47,237`
`291`
`6,000`| |||`53,528`
`-`
`249`
`2,049`
`205`
`-`
`25,382`| |||`27,885`
`-`
`1,551`
`196`| |||`1,747`
`1,500`| |||`31,132`| |||`22,396`| ``` This page does not form part of the statutory financial statements ``` ``` Page 14 ```