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2025-03-31-accounts

CHARITY REGISTRATION NUMBER: 1036917

Coniston Community Association (Registered with the Charity Commission as a Charitable Incorporated Organisation)

Unaudited Financial Statements 31 March 2025

CHARLTON BAKER (BRISTOL) LTP

Chartered Accountants

Coniston Community Association (Registered with the Charity Commission as a Charitable Incorporated Organisation)

61 Macrae Road, Ham Green, Bristol

BS20 ODD

Financial Statements

Year ended 31 March 2025

Page
Trustees' annual report 1
Independent examiner's report to the trustees 4
Statement of financial activities 5
Statement of financial position 6
Notes to the financial statements 7
Year ended 31 March 2025

The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2025.

Reference and administrative details

Registered charity name Coniston Community Association (Registered with the Charity

Commission as a Charitable Incorporated Organisation)

1036917 Charity registration number

Principal office The Parade Coniston Road

Patchway

Bristol

BS34 5LP

The trustees Mrs L M Hamid

Mr D sully

Mrs W Williams

Mrs E. orpen

Mr K. Walker

Independent examiner Mr P Cridland FCA

61 Macrae Road, Ham Green, Bristol

BS20 ODD

Coniston Community Association (Registered with the Charity Commission as a Charitable Incorporated Organisation) Trustees' Annual Report

Page 2

(continued)

Year ended 31 March 2025

Structure, governance and management

The Charity was registered with the Charity Commission in 1994 and it is governed by 5 elected Trustees. The Chairman with effect from the 2023 Annual Meeting was Keith Walker and the other trustees were: Lucy Hamid, Evelyn Orpen, David Sully and Winifred Williams. The trustees have undertaken external training covering all aspects of their work in managing the charity and the Community Centre and meet monthly. At the annual meeting in 2020, the charity became a Charitable Incorporated Organisation, the members of which are the trustees.

The trustees ensure that the facilities in the building are maintained and improved to suit the requirements of the users and to attract new groups.

New trustees are appointed by the Board of Trustees. When recruiting new trustees, the board looks for individuals with skills and experience which are of value to the Trust and which are not represented by existing trustees. New trustees are provided with a pack of information including recent accounts, a copy of the Trust Deed and information regarding finances, governance and charitable objectives including minutes of the previous trustees' meeting.

Objectives and activities

The aims of the charity are to promote the benefit of the inhabitants of Patchway and the neighbourhood without distinction of sex, sexual orientation, nationality, age, disability, race or of political, religious or other opinions; to advance education and to provide facilities in the interests of social welfare for recreation and leisure-time occupation; and to maintain and manage Coniston Community Centre in furtherance of these aims.

The Association arranges a varied programme of events through working with other groups and organisations and publicises these on its website and through local posters and leaflets.

The trustees confirrn that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Trust's aims and objectives.

Coniston Community Association (Registered with the Charity Commission as a Charitable Incorporated Organisation)

Trustees' Annual Report

Achievements and performance

Due to financial restraints, the Trustees have taken the decision not to employ a full-time manager to carry out the aims and objectives listed above. These duties are carried out voluntarily by Trustees. The Trustees continued to employ a café manager/chef and other sessional workers as well as caretaking and cleaning staff. The Trustees support and guide the staff in the performance of their duties and are always looking for new ways to provide a variety of activities which will attract more residents to use the Centre.

Page 3

(continued)

Year ended 31 March 2025

Financial review

During this financial year, the Association has increased tenancy of the offces on the second floor and gained more hirers for the community rooms on the first and ground floors, including a day nursery. The rent is used to maintain the building and pay for the staff to operate it. This year the income and expenditure for the operation of the building is shown as unrestricted but income and expenditure which is exclusively for particular groups which are part of the Association are shown as restricted. This relates to the groups using the centre but funded separately. The funds carried forward at the end of the financial year not relating to other groups were E23,421.

The Association has continued to run the community café, named Coniston Café. The café provides an essential part of our service to the community of Patchway and is run with a team of volunteers, helping the manager/chef and is supported by Fare Share donations of food. The café also operates a Community Larder and Fridge which is available to residents to collect items of donated food. This year, with outside grant-funding, the Association has set up a social group for older, isolated residents, many of whom require the use of community transport to access the sessions. This has proved a valuable community service and is running well, organised by volunteers.

The trustees have been reviewing expenditure as well as applying f6r additional funding, although now that the building is over 20 years old, increased maintenance costs are inevitable.

Reserves policy

The charity's free reserves are represented by the unrestricted funds not committed or invested in tangible fixed assets.

Given the nature of the Trust's funding being mainly by grants and investnent income, the trustees believe that the Trust's free reserves should be around six months' of the resources expended, but it has

Page 4

Coniston Community Association (Registered with the Charity Commission as a Charitable Incorporated Organisation)

not been possible to allocate these funds in this financial year. The trustees will work hard to improve the financial position in the forthcoming year.

The trustees' annual report was approved on 22 January 2026 and signed on behalf of the board of trustees by:

Mr K. Walker Trustee

Independent Examiner's Report to the Trustees of Coniston Community Association (Registered with the Charity Commission as a Charitable Incorporated Organisation)

Year ended 31 March 2025

I report to the trustees on my examination of the financial statements of Coniston Community Association (Registered with the Charity Commission as a Charitable Incorporated Organisation) ('the charity') for the year ended 31 March 2025.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements 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.

Coniston Community Association (Registered with the Charity Commission as a Charitable Incorporated Organisation)

Trustees' Annual Report

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.

Mr P Cridland FCA Independent Examiner

61 Macrae Road, Ham Green, Bristol BS20 ODD

22 January 2026

Page 6

Coniston Community Association (Registered with the Charity Commission as a Charitable Incorporated Organisation) Financial

2024

31 March

19,565 166,989 168,434
34,775 185,588 184,121
19,565 166,989 168,434
15,210 18,599 15,687
15,927 18,599 15,687
4,771 25,520 9,833
717
20,698 44,119 25,520
recognised in the year.
2025
Unrestricted Restricted
funds Total funds Total fund
9,347
55,375
~~34,775~~ ~~35,082~~
85,784
funds
Statement of Statement of Activities
Year ended 2025
Note
Income and endowments Income and endowments
Donations and legacies 4
9,347
Total income
Expenditure

150

Page 7

Coniston Community Association (Registered with the Charity Commission as a Charitable Incorporated Organisation) Notes to the Financial Statements

Year ended 31 March 2025

Expenditure on charitable activities 147
Charitable activities 5 55,375 Other
trading activities 6 307 Investment
income 7 85,784
Total expenditure 147,
Transfers between funds (
Net movement in funds 2
Reconciliation of funds
Total funds brought forward 20
Net income 3
Total funds carried forward
23,
The statement of financial activities
includes all gains and
All income and expenditure derive
from continuing activities.

Page 8

Coniston Community Association (Registered with the Charity Commission as a Charitable Incorporated Organisation) Financial

The notes on pages 7 to 16 form part of these financial statements. Statement of Position 31 March 2025 Fixed assets Tangible fixed assets Current assets Cash at bank and in hand Creditors: amounts falling due within one year Net current assets 22,815 Total assets less current liabilities 25,520 Funds of the charity Restricted funds Unrestricted funds Total charity funds 44,119

Page 9

Coniston Community Association (Registered with the Charity Commission as a Charitable Incorporated Organisation) Notes to the Financial Statements

Year ended 31 March 2025

These financial statements were approved by the board of trustees and authorised for issue on 22 December 2025, and are signed on behalf of the board by:

Mr K. Walker Trustee

The notes on pages 7 to 16 form part of these financial statements.

Page 10

Coniston Community Association (Registered with the Charity Commission as a Charitable Incorporated Organisation) Financial

1 . General information

The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is The Parade, Coniston Road, Patchway, Bristol, BS34 SLP.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair

Page 11

Coniston Community Association (Registered with the Charity Commission as a Charitable Incorporated Organisation)

Notes to the Financial Statements

Year ended 31 March 2025

value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

Following discussions with the local authority and voluntary groups along with the successful application for a grant for restructuring to divide two of the offices, the charity has now achieved 100% occupancy of the offices on the second floor. The income from this allows the trustees to be confident that the organisation is a going concern.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. We confirm that there are no critical

Page 12

Coniston Community Association (Registered with the Charity Commission as a Charitable Incorporated Organisation) Financial

judgements or estimates to note.

Fund accounting

Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity without further specified purposes and are available as general funds.

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund, together with a fair allocation of support costs.

Page 13

Coniston Community Association (Registered with the Charity Commission as a Charitable Incorporated Organisation) Notes to the Financial Statements

Year ended 31 March 2025

  1. Accounting policies (continued)

Incoming resources

All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.

expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the govemance of the charity apportioned to charitable activities.

other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apprortioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

All fixed assets are initially recorded at cost.

Page 14

Coniston Community Association (Registered with the Charity Commission as a Charitable Incorporated Organisation)

Notes to the Financial Statements (continued)

Year ended 31 March 2025

(continued)

  1. Accounting policies (continued)

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures & Fittings 33% reducing balance Equipment 20% reducing balance 4. Donations and legacies

Donations and legacies
Unrestricted Restricted Total Funds Restricted Total Funds
Funds Funds 2025
Donations
Donations 982 982
Gifts
Gifts
Grants
Patchway Town Council 5,300 5,300
South Glos Council 1,500 1,500
NHS BNSSG 1,065 1,065
Neighbourly - Cafe' 500 500
Quartet Foundation
St Monica Trust
John Lewis PLC
9,347 9,347
Unrestricted Restricted Total Funds
Funds Funds 2024
Donations
Donations 522 522
Gifts

Page 15

Coniston Community Association (Registered with the Charity Commission as a Charitable Incorporated Organisation)

Notes to the Financial Statements

Year ended 31 March 2025

Gifts 4,000 4,000

4. Donations and legacies (continued)

==> picture [426 x 228] intentionally omitted <==

----- Start of picture text -----
|||| |---|---|---| |Unrestricted|Restricted|Total Funds| |Funds|Funds|2024| |Grants| |Patchway Town Council|200|200| |South Glos Council|7,450|7,450| |NHS BNSSG| |Neighbourly - Cafe'|500|500| |Quartet Foundation|9,535|9,535| |St Monica Trust|3,480|3,480| |John Lewis PLC|1,000|1 ,ooo| |26,487|200|26,687|

----- End of picture text -----

  1. Charitable activities

==> picture [427 x 223] intentionally omitted <==

----- Start of picture text -----
|||||| |---|---|---|---|---| |Unrestricted|Total Funds| |Unrestricted|Total Funds| |Funds|2025|Funds|2024| |Cafe income|55,375|55,375|52,779|52,779| |The Association runs the café. Income and expenses of the café were as follows;| |2024| |2025| |Income| |Cafe sales and donations|55,375|52,779| |Expenses| |Wages|(26,922)|(26,550)| |Supplies|(16,259)|(23,143)|

----- End of picture text -----

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Coniston Community Association (Registered with the Charity Commission as a Charitable Incorporated Organisation)

Notes to the Financial Statements (continued)

Year ended 31 March 2025

(Deficit)/Surplus for the year 12,194 3,086
6. Other trading activities
Unrestricted Total
Restricted Funds
Funds Funds 2025
Fundraising events 307 307
Income from activities 34,775 34,775
307 34,775 35,082

Page 17

Coniston Community Association (Registered with the

Charity

Commission as a Charitable Incorporated

Organisation)

Notes to the Financial Statements

(continued)

Year ended 31 March 2025

6. Other trading activities (continued)

Unrestricted Restricted Total Funds
Funds Funds 2024
401
Fundraising events 401
Income from activities 12,056 12,056
401 12,056 12,457
Investment income
Unrestricted Total Funds Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
E
Rent and subscriptions 85,707 85,707 92,198 92,198
Bank interest receivable 77 77
  1. Investment income

85,784 85,784 92,198 92,198

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Coniston Community Association (Registered with the Commission as a Charitable Charity Incorporated Organisation)

Notes to the Financial Statements

~~(continued)~~

Year ended 31 March 2025

  1. Expenditure on charitable activities by fund

type

Unrestricted Restricted Total Funds
Funds Funds 2025
Rent, rates and water 2,079 2,079
Depreciation 1,579 1,579
Café supplies and sundries 26,922 26,922
Activities expenditure 451 10,514 10,965
Maintenance 27,582 27,582
Wages, Salaries and NI 60,283 9,051 69,334
Light and heat 15,106 15,106
Telephone and internet 4,533 4,533
Printing,postage and stationery 80 80
Sundries 1,180 1,180
Support costs 7,629 7,629
147,424 19,565 166,989
Unrestricted Restricted Total Funds
Funds Funds 2024
Rent, rates and water 1,576 1,576
Depreciation 1,335 1,335
Café supplies and sundries 23,143 23,143
Activities expenditure 680 6,730 7,410
Maintenance 33,988 33,988
Wages, Salaries and NI 56,086 9,436 65,522
Light and heat 23,033 23,033
Telephone and internet 2,683 2,683
Printing,postage and stationery 422 422
Sundries 1,517 1,517
Support costs 7,805 7,805
152,268 16,166 168,434

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Coniston Community Association (Registered with the Commission as a Charitable Charity Incorporated Organisation)

Notes to the Financial Statements

(continued)

Year ended 31 March 2025

  1. Expenditure on charitable activities by activity type
Activities
undertaken Total funds Total fund
directly Support costs 2025 2024
Rent, rates and water 2,079 2,079 1,576
Depreciation 1,579 1,579 1,335
Café supplies and sundries 26,922 26,922 23,143
Activities expenditure 10,965 10,965 7,410
Maintenance 27,582 27,582 33,988
Wages, Salaries and NI 69,334 69,334 65,522
Light and heat 15,106 15,106 23,033
Telephone and internet 4,533 4,533 2,683
Printing,postage and stationery 80 80 422
Sundries 1,180 1,180 1,517
Governance costs 7,629 7,629 7,805
159,360
7,629 166,989
168,434
10. Net income
Net income is stated after charging/(crediting):
2025 2024
Depreciation of tangible fixed assets 1,579 1,335
11. Independent examination fees
2025 2024
E
Fees payable to the independent examiner for: Fees payable to the independent examiner for:

Page 20

Coniston Community Association (Registered with the Commission as a Charitable Charity Incorporated Organisation) Notes to the Financial Statements

~~(continued)~~

Year ended 31 March 2025

Independent examination of the financial statements

1,830 2,290

12. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

2025

2024

Wages and salaries 69,334 65,522

Included in staff costs above are pension costs in respect of defined contribution pension plans of E970 (2024 - ±807).

The average head count of employees during the year was 9 (2024: 10).

No employee received employee benefits of more than €60,000 during the year (2024: Nil).

Key Management Personnel

Key management personnel include all persons that have authority and responsibility for planning, directing and controlling the activities of the charity. The total compensation paid to key management personnel for services provided to the charity was E— (2024:E3,675).

13. Trustee remuneration and expenses

No member of the committee received remuneration during the year either directly or indirectly

No member of the committee was reimbursed for expenses during the year.

14. Tangible fixed assets

Fixtures and

Page 21

Coniston Community Association (Registered with the Commission as a Charitable Charity Incorporated Organisation)

Notes to the Financial Statements

(continued)

Year ended 31 March 2025

Year ended 31 March 2025 Year ended 31 March 2025ended 31 March 202531 March 2025March 2025 Year ended 31 March 2025ended 31 March 202531 March 2025March 2025
fittings Equipment Total
Cost
At 1 April 2024 4,684 27,061 31,745
Additions 2,053 2,053
At 31 March 2025 4,684 29,114 33,798
Depreciation
At 1
2024
4,619 24,421 29,040
Charge for the year 14 1,565 1,579
At 31 March 2025 4,633 25,986 30,619
Carrying amount
At 31 March 2025 51 3,128 3,179
At 31 March 2024 65 2,640 2,705
15. Creditors: amounts falling due within one year Creditors: amounts falling due within one year
2025 2024
984
Social security and other taxes 1,929
Professional fees 1,600 1,601
3,529 2,585
Analysis of charitable funds
Unrestricted funds
16. 31 March 20
1 April 2024 Income Expenditure Transfers 25
General funds 20,749 150,813 (147,424) (717) 23,421
31 March 20
1 April 2023 Income Expenditure Transfers 24
General funds 3,070 171,865 (152,268) (1,918) 20,749

Page 22

Coniston Community Association (Registered with the Commission as a Charitable Charity Incorporated Organisation)

Notes to the Financial Statements

(continued)

Year ended 31 March 2025

Page 23

Coniston Community Association (Registered with the Charity Commission as a Charitable Incorporated Organisation) Notes to the Financial Statements (continued)

Year ended 31 March 2025

16. Analysis of charitable funds (continued)

Restricted funds

31 March 20
1 April 2024 Income Expenditure Income Expenditure Transfers 25
5,073
Friendship Group Link
473 (3,150)2,396
Centre 8,334 (9,051) 717
2,834
Watercolour Group
1,847 (2,340)2,341
L.G.B.T
Stay & Play 682 2,451 (1,622)1,511
6,221
Coniston Connect
(2,454)3,767
Food Project 11,631 (948)10,683
34,775 (19,565) 717 20,698
12,256 (16, 166)
4,771
Transfers 24
Friendship Group 1,695 473
Link Centre 2,090
Watercolour Group 2,273 1,847
L.G.B.T 172 (172)
Stay & Play 2,623 2,451

Page 24

Coniston Community Association (Registered with the Charity Commission as a Charitable Incorporated Organisation)

Notes to the Financial Statements (continued)

Coniston Connect Food Project

6,763 1,918
31 March 20 1 April 2023 31 March 20 1 April 2023
Income Expenditure
3,168 (4,390)
6,636 (8,726)
1,914 (2,340)
538 (710)

Page 25

Coniston Community Association (Registered with the Charity Commission as a Charitable Incorporated Organisation) Notes to the Financial Statements (continued)

Year ended 31 March 2025

  1. Analysis of net assets between funds

==> picture [430 x 280] intentionally omitted <==

----- Start of picture text -----
||||| |---|---|---|---| |Unrestricted|Restricted|Total Funds| |Funds|Funds|2025| |Tangible fixed assets|3,179|3,179| |Current assets|23,771|20,698|44,469| |Creditors less than 1 year|(3,529)|(3,529)| |Net assets|23,421|20,698|44,119| |Unrestricted|Restricted|Total Funds| |Funds|Funds|2024| |Tangible fixed assets|2,705|2,705| |Current assets|20,629|4,771|25,400| |Creditors less than I year|(2,585)|(2,585)| |Net assets|20,749|4,771|25,520|

----- End of picture text -----

Page 26

Coniston Community Association (Registered with the Charity Commission as a Charitable Incorporated Organisation)

Notes to the Financial Statements (continued)

18. Registering as a charitable incorporated organisation

On 28 October 2020 the unincorporated association (charity registration number 1036917) became registered as a Charitable Incorporated Organisation, the members of which are the trustees.

19. Related parties

Coniston Community Association rent the building in which they reside (The Parade, Coniston Road, Patchway) for a peppercorn rent of El from Patchway Town Council.