REGISTERED COMPANY NUMBER: 029037601England and Wales)
REGISTERED CHARtrY NUMBER: 1039(K15
REPORT OF THE TRUSTEES AND
CONSOLIDATED FINANCIAL STATEMENT5
FOR THE YEAR ENDED 31 MARCH 2024
FOR
WIThON LODGE COMMUNITY ASSOCIATION
J W Hlnks LLP
Chartered Accountants
and Statutory Audltors
19 Highfleld Road
Edgbaston
Blrmingham
West Mldlands
B15 3BH

wirroN LODGE COMMUNITY ASSOCIATION
CONTENTS OF THE CONSOLIDATED FINANCIAL STATEME￿
FOR THE YEAR ENDED 31 f*AARCH 2024
Page
Report of the Trustees
Report of the Independent Audftors
9 to 11
Consolldated Ststement of Flnancial Actlvltles
12 to 13
Consolldated Balance Sheet
14
Parent Charlty Balance Sheet
15
Consolidated Cash Flow Ststement
16
Notes to the Consolldated Cash Flow Ststement
17
Notes to the Flnanclal Statements
18 to 38

WIThON LODGE COMMUNITY ASSOCIATION (REGISTERED NUfvIBER: 02903760)
REPORT OFTHE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial
statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of Accounting and Reporting by
Charities: Statement of Recommended Practice applicable to charities preparing their account5 in accordance with the Financial
Reporting Standard applicable in the U K and Republic of Ireland IFRS 1021 (effective l January 20191.
OBJEcfivES AND ACTIVITIES
Objectlves and Airns
The Charitable Company Is Llmited by Guarantee Icompany no. 029037601 and registered as a Charity Ire8lstered no. 1039005}.
The Charltable Company's main aim and prlncipal activity Is that of providln8 and managing soclal houslng for rent Ilncluding the
development of new homes), managing Perry Common Community Hall and dellverlng a range of economic, social and envlronmental
projects in North Birmlngham.
The Charlty has the followln8 formal oblectives:
To provide for the beneflt of the inhabltants of the area of Perry Common and Its neighbourhood In the City of 8irmln8ham without
distinction of sex, race, or of political, religious or other opinions, by associating together representatives of the said Inhabitants and the
varlous other persons in a common effort to provide facllities in the interest of social welfare for recreatlon and leisure tlme occupation
with the oblect of improvlng the condStlons of life for the said inhabitants.
To contlnue, for the benefit of the community in the City of Birmingham. the buslne55 of providin8 social housing and any associated
amenities for the persons in nece55itous clrcumstance5 upon terms appropriate to their mean5.
To promote any charitable purpose for the benefit of the inhabltants of the area of benefit and In partlcular the advancement of
education and the relief of poverty.
Overvlew:
Established In 1994, Witton Lodge Community Association is a communlty landlord and a dynamic soclal enterprlse that focuses
on 'people and place, The A550ciation has overseen the redevelopment of the Perry Common estate in north Blrmingham, with over
900 new famlly homes, complemented by new parks, health. educatlon, and community facilities.
The Association make5 an even greater impact on people's Ilves through its Flourishing Communlties inltlative, most recently
mobllising local partr)ers to support communities across Erdlngton through the darkest days of the pandemic. The team continue5
to Support hundreds of local residents Including young people to gain new skills and employment,. pioneer Innovatlve social
prescrlption approaches whlch SLlPPOrt older residents to live independently and with dlgnity,. develop environmental Inltlatives
that tackle fuel poverty and are good for our planet; and bring local people together to celebrate community life.
Establlshed by local resldents with a tommunity-led ethos, the Assoclation has a resident-majority Board of Trustees. Puttlng people at
the heart of its decision-makinB 15 key to the Association's continued success and lon8evity. We work with, and alongside, local
communities to create and deliver solutions to pre55ing problems, at the same time helping to unlock and nurture people's creativity
and potential.
Our Vlslon: A flouri5hin& vibrant community and a well-cared for environment where residents are thrivin& learning, prospering and
celebratlng together.
Our Mi55ion: We champion community-le(J approaches to address local issues and create opportunitSes that transfonn nei8hbourhoods
and improve lives.
Page I

WIThON LODGE COMMUNITY ASSOCIATION {REGISTERED NUMBER: 02903760)
REpoKf OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
OurValue5:
Community-led.. From our Board through to how we develop and deliver services.
Excellence: Striving for the highest standard5 in our housin& community servSces and facilities.
Celebrating.. The richness of our comm unities. relational with deep-rooted connection5.
Enterprising.. Taking the inltiative with bold, decisive action that creates lasting impact.
Our Work:
We are community-led, locally rooted and collaborative. We are investing in our communitie5, and with a long-term approach
which supports the creation of flourishing communities in Perry Common, Erdington and North Birmi ngham. Specifically, we..
Platform local leadership,, by championing community-led approaches, ensurin8 local people have a voice and active
participation in decisions that affect their lives and neighbourhoods.
Stabilise and transform neighbourhoods,. by creatin8 high quality home5, communlty facllitie5 and local parks, wlth
neighbourhood services that local people need and are proud of.
Create and retain wealth locally,. with 'ladders of opportunlty, connecting local people to hlgh quallty lobs, skills and
enterprises contributing to a thrivlng local economy.
Build Iixal netmorks, inf rastructure, and relationshlps,. that promote good health, improved well-bein& and enhanced
community resS1ience,
Our Dellvery:
Annually the Board approves a business plan that sets out ambitlous and detailed proposals to realise the Association'5 vision.
Specifically, the Association wlll,.
Use Its financlal strength and assets to develop high quality, affordable and market rent home5.
Finalise plans and commence the syrn pathetic refurbishment of the former Erdington baths into a contemporary Entrerprlse
facility.
Focus on health creatlon and preventlon, tacklSn8 health Inequalities and developin8 an integrated service offer from the
Erdin8ton Wellbeing Hub.
Further develop Witton Lakes Eco Hub as a destination venue, capitalising on its stunning surroundings and proxlmlty to Wyrley
Birch.
Support communitie5 wlth the pressing c05t of living pressures, tackling fuel poverty and practical measure5 to reduce energy
costs.
Develop Witton Lodge Community College to enable residents to gain confidence, skills and qualifications to pursue their goals
and move closer to the labour market.
Enhance our Employment and Enterprise Support offer and connect more residents to local jobs and busines5 Opportunities.
Strengthen and enhance partnerships including the North Birmin8ham Economic Recovery IN B:ERI Board,. North Locality
Community Health Collaborative and the Birmingham Community Action Network IB.'CANI.
Celebrate the Assoclation'5 30, Anniversary through a series of community and stakeholder events.
Page 2

WITTON LODGE COMMUNITY ASSOCIATION (REGISTERED NUMBER: 02903760)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
2023124 ACHIEVEMENTS OVERVIEW
SOCIAL VALUE IMPACT
and ACHIEVEMENTI
16
£450KA<.• ..,........,
2023
2024
ACTIVE VOLUNTEERS
as o result ol oui volunteer recrultment
drlv• contrfbutlng to 7.788 hour&
r18,306
VISITORS
Over £450K awarded to
support initiatives & group
events to provide services
across our communities.
Our, Trtssted Hands
team cofftpleted over
300 BOOKINGS
to support resldents
malntaln thelr..,homes,
cll•nts were supported throu
our Advice & Guidance sérvices,
and houslng advlce was provided
to 429 cliénts.
1,738
We open the doors
to Perry Common
READERS Llbrary ev•ry Frfday.
2,594
people were
encouraged to
get moving with
our health & wellbeing activities
at Witton Lakes Eco Hub.
was saved by local
households through
our B:Can Energy
efficiency support.
.b'.can
MILLION
Klckstarted Erdlngton's
entrepreneurial revolution
securing a £4M boost to create
the Erdington Enterprlse Hub.
£230,000
funding towards the purchase &
refurb of 3 homes, increaslng our
housing portfolio to 203.
Page 3

wJrroN LODGE COMMUNITY ASSOCIATION (REGISTERED NUMBER: 029037601
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
Publlc benefit
The Board of Trustees have complied with their duty in section 4 of the Charities Act 2006 to have due regard to public benef it guldance
published by the Charities Commission. The Group carries out a wide range of activitie5 in pursuance of its Charitable Aims. The Trustees
consider that these actlvities. summarised below, provide benefit to those who live in the area of benefit.
Grantmakln8
Witton Lodge Community Association reviews various organisations and individuals who support and deliver the charitys objects.
Potentlal recipients of grants paid by Witton Lodge Community Association are reviewed by the charity on a ca5e-by-case basis depending
upon the available resources of the charity.
STRATEGIC REPORT
Financlal review
A summary of the Group's finances is set out in the attached group consolidated financial statements for the year ended 31 March 2024.
The principal source of income Is frorn the charity's accommodation. The company's subsidiary collects ground rents and has made a
contribution to the company by way of Gift Aid. The company's financial key performance indlcators relate to the delivery of
accommodation and the collection of related income and other relevant factors are described elsewhere in this report. After makin8
appropriate enquiries, the trustees have a reasonable expectation that the company has adequate resources to continue in operational
existence for the foreseeable future. For this reason, they continue to adopt the goin8 concern basis in preparing the Financial
Statements,
Cash position as at 18 September 2024 currently stands at £1.69m which has increased by £541k over the 31 March 2023 audited
consolidated cash at bank and in hand total of £1.15m. This ha5 taken into consideration the purchase of additional affordable rent
propertles, refurbishment and repalr costs to both soclal and general needs properties In addition to 8rant monies and tenant rent
amounts received.
Prlnclpal funding sources
The princlpal fundlng sources for the Charitable Company are currently by way of rental income from tenants, houslng benefit, universal
credit, local housing allowance and ad hoc grants, gift aid from its subsidiaries and interest on deposits.
Reserves pollcy and purpose of deslgnatlon
The Charitable Company manages it5 accommodation on the basis of whole life funding. It malntaSn5 a designated fund matched by cash
resources to pay for malor repairs of a revenue nature and to provlde for cyclical maintenance, The property assets of the charity
underpin its charltable objectives and activities hence a designated fund is used to ensure that the carrylng value of flxed assets Is
supported by funds. A fund has also been created to ensure that the charity can part flnance its development of new housin8 Stock. The
carryin8 value of all reseNes has been considered and appropriate adjustments made, further details are in the notes to the Financial
Statements.
Future plans
The Strategic Business Plan provides a strategic framework and direction for our work. It defines high level outcomes that we'll
work towards, In partnership with residents and stakeholders. and sets out our priorlties for the next few years. It Ss desi8ned to
be flexible to take account of the dynamic nature of our work and the wider environment.
Local Leadershlp
Develop place-based partnerships and spaces supporting community-led approaches, social attion, and leadership.
Exemplify local leadership through our actions as well as developing and amplifying local voices.
Organise activities and events that brin8 people together and celebrate the richness of local communities.
Enhance our reach and access, through deliberative use of digltal and online technologies to complement our dirett and
face to face engagement.
Homes and Assets
Grow Wltton Lodge Cornmunity Home5 as a Registered Provider to develop or refurbish 50 good quality, well-managed
homes.
Deliver excellent landlord seNice5, supporting our tenants to ac￿$5 a variety of services and rraintain their tenancy.
Support action on fuel poverty and climate change by implementing a programme of investment and retrof itting our homes
and facilities.
Page 4

WIThON LODGE COMMUNITY ASSOCIATION (REGISTERED NUMBER: 02903760)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
FIouTishlng Communltles
Work with, and support, at least 1,000 residents annually. providing a safety net through a network of locally led, integrated
community hubs.
Establish strategic economic-focused partnerships that create and retaln wealth locally,. and connect local communities to
employment and enterprise opportunities.
Demonstrate the impact of our integrated, health creation and prevention approaches that aim to reduce health inequalities,.
nd enable people to live well and with dignity,
Evolve our skills provision throu8h the creation of Witton Lodge Community College providlng high quality, locally accessible
accredited and core-ski115 traini ng.
Showcase and f urther develop community-led initiatives that protect the environment, utilise our natural assets and help
tackle climate change.
Our roots are in the Perry Common Communlty. Over the last 30 years, we have learned many le550ns which support other
communities, locally and natlonally, with 5imllar ambitions to ourselves. This has led to developing collaborative ways of working
with other neighbourhoods and sharing our learning and Insights across the country, Through our 40-strong team of staff,
commltted volunteers and an active Board, we work at different level5.
The Association wlshes to thank all those individuals, communSty groups, local schools, churches and publlc and private sector
undertaklngs which have assisted the endeavours of the Group during this and previous years,
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governln8 document
The Associatlon is a Charitable Com pany Limited by Guarantee Incorporated on 2 March 1994 (registered a5 a charity on 27 June 19941.
The governing documents for Witton Lodge Community Association, Witton Lodge CIC, WLCA Enterprises Limited and the Minority
Protectlon Agreement were reviewed, revised and approved during 2016117. The revised documents were presented by Anthony Colllns
Soliators and approved by the Board at its meeting on 5 July 2017.
The Company was establlshed under a Memorandum and Articles of A550clation, which imposes restrictions on the scope of the Charity's
operations. The activSties of the Charlty are Ilmited to those related to the regeneration of its area of benefit and the promotlon of the
money not Immedlately required for the Charity's objects in such Investments, securtties or property a5 may be thought fit by the
Company. The Company is governed under Its Articles of Associatlon. In the event of the Company belng wound up, members are
requlred to contrlbute an amount not exceedin8 £1,
Recruftment and appolntment of new trustees
The Board of Director5 of the Group Should consist of 8 resident Directors and 4 Institutional Directors12 nomlnees of Birmlngham Clty
Council and 2 independents). At present there are currently 2 vacancies for resident Directors.
Each Director shall serve a term a5 near as possible to 4 years. Either before or following the explry of their term of office, a Director mav
be re-appointed for a further term of a5 near as possible to 4 years by the Board.
The Company has made qua5ifying third-party indemnity provlsions for the benefit of Its directors which were in force durlng the year
and exist at the date of this report.
Organlsatlonal structure
The structure of the Board of Trustees is for there to be 12 members who meet 10 times a year. Within the 12 is the Chair and the Deputy
Chair. The Board of Trustees undertakes the general control and management of the adm inistratlon of the Group but delegates day to
day operational responsibility to the Chief Off icer and a team of off icers and staff who support him.
Roles are benchmarked externally by our retained HR consultants. Recommendations are presented, considered and approved by
WLCA'5 Resources Subgroup and the Board.
Enhancement of our Risk Management Policies and Procedures including where appropriate the followin8 areas of risk.. Strategic:
Flnancial,. Operational,. Reputation and public interest; Legal and re8ulatory and Employment law.
Pa8e 5

w1￿0N LODGE COMMUNITY ASSOCIATION (REGISTERED NUMBER: 029037601
REPORT OFTHE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
STRUCTURE. GOVERNANCE AND MANAGEMENT
Inductlon and tralnlng of new trustees
As good practice, other Directors, the Company Secretary, the Senior Staff Members and the Group's advisors give the Trustee5 an
induction to the Organi5ation. They are made aware of the Mission and Vision Statements and the current financial plan of the
Organisation and their expected role and responsibilities in relation to this and to the requirements of the Charity Commission.
Where prospective local Directors are identified, they are given the opportunity to attend Board Meetings a5 an observer prior to offering
themselves for appointment. Directors, ongoing training need5 are addressed through attendance at organised Away Days, conferences
and trainlng.
Related partles
The Charity has two SLtbsldiary companies, WLCA Enterprises Limited, which is a Non-charitable Company limited by shares. To date the
subsidiary has restricted it5 activities to..
Receiving capStal sums from Birmingham Clty Council for the sale of redevelopment land,,
Allowing developers, under Developrrent Agreements to build houses on land;
Collectin8 grounds rents from Under Leasehold owner occuplers,.
Sellin8 interests under the provisions of the Leasehold Reform Act,
The second Subsidiary Is Witton Lodge Communlty Interest Company which Is Limited by Guarantee, The Company Is formed for the
benefit of the Community, and Its objects are..
- The business of providing and managing housin& Includin8 Social Housing, and providing ass15tance to help house people and associated
facilities, amenities and 5ervlces,'
Any other object that the Board can reasonably decide which can be carried out from tlme to time by a Community Interest Company
registered as a provider of Social Housi ng with the Regulator.
Further Information on related partie5 is glven in the notes to the financial statements.
Rlsk management
The Board of Trustees continues to review the major risks which the Group is exposed to and these have been regularly reported at
Board meetln85. A Risk Management Plan forms part of the Group's Flnancial Plan and is reviewed on an annual basis. Where appropriate,
additlonal systems or procedure5 have been put in place to mitigate potential risks the Group faces. Internal control risks are minimised
by the implementation of procedures for authorisation for all transartlon5 and projects. Procedure5 are in place to ensure compliance
with health and safety for all staff, volunteers, clients and visitors to A550ciation property. Procedures are reviewed as required, to ensure
they continue to meet the needs of the Group, and all risks and their management are reviewed as required to ensure all reasonable
step5 are being taken to minimise them.
REFERENCE AND ADMINISTRATIVE DEfAILS
Re8lstered Company number
02903760 (England and Wales)
Reglstered Charity number
1039005
Registered office
Perry Common Community Hall
87 Witton Lodge Road
Perry Common
Birmingham
West Midlands
B23 5JD
Page 6

wirroN LODGE COMMUNITY ASSOCIATION (REGISTERED NUMBER: 02903760)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2023
Trustees
L S HinesM8E
S G Allison
M R Davis
P M Tomlin50n
S P Harris
A R Mendez
A Winmill
J L Jennings
CLRoss
J J Bermingham
Cornpany Secretary
A Hussaln
Audltors
J W Hinks LLP
Chartered Accountants and Statutory Audltors
19 Hlghfleld Road
Ed8baston
Birmingham
West Mldlands
B15 3BH
5ollcltors
Anthony Collln5 Solicitors
134 Edmund Street
Birmln8ham
B3 2ES
Tyndalwoods
29 Wombourne Road
Blrmingham
B17 88Y
Bankers
The Co-operatlve Bank PIC
118-120 Colmore Row
Birmingham
B3 3BN
Unlty Trust Bank PIC
9 Brindleyplace
Blrmingham
BI 2HB
Metro Bank
27-29 Ablngton Street
Northampton
NNI 2AN
Page 7

WIThON LODGE COMMUNITY ASSOCIATION (REGISTERED NUMBER.. 02903760)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2023
STATEMEW OF TRUSTEES. RESPONSIBILITIES
The trustees Iwho are also the director5 of Witton Lod8e Community Association for the purposes of company lawl are responsible for
preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accou nting
standards Iunited Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year whlch glve a true and fair view of the state of
affair5 of the charStable company and of the incoming resources and appllcation of resources, including the income and expenditure, of
the charitable company for that period. In preparing those financial statements, the trustees are required to
select suitable accounting policie5 and then apply them consistently:
observe the methods and principles in the Charity SORP,.
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting stsndards have been followed, subject to any materlal departures disclosed and explained In
the financial statements,.
prepare the financial statements on the goin8 concern basls unless It Is inappropriate to presume that the charitable company will
continue in business.
The trustees are responsible for keeping proper accountin8 records which dlsclose with reasonable accuracy at any time the fl nancial
position of the charltable company and to enable them to ensure that the financial statements comply with the Companies Act 2006.
They are also responsible for safe8uarding the assets of the charitable company and hence for taking reasonable steps for the preventlon
and detection of fraud and other irregularities.
In so far as the trustees are aware:
there is no relevant audit information of which the charitable company's auditors are unaware,. and
the trustees have taken all step5 that they ought to have taken to make themselves aware of any relevant audit Information and to
establish that the auditors are aware of that information.
AUDITORS
The auditors, J W Hlnks LLP, wlll be proposed for re-appointsnent at the forthcoming Annual General Meeting.
Report of the trustees, Incorporatln8 a strateglc report, approved by order of the board of trustees, as the Company directors, on
2 October 2024 and slgned on the board's behalf by:
L S Hine5 MBE- Trustee
Page 8

REPORT OFTHE INDEPENDENT AUDITORS TO THE MEfvIBERS OF
WI￿ON LODGE COMMUNITY ASSOCIATION
Oplnion
We have audited the fi nancial statements af Witton Lodge Community Association Ithe 'parent charitable company'l and its subsidiaries
(the 'group'l for the year ended 31 March 2024 which comprise the Con501idated Statement of Financial Activitie5, the Consolidated
Balan￿ Sheet, the Charity Balance Sheet, the Consolidated Cash Flow Statement and note5 to the fi nanclal statements. includin8 a
summary of 5i8nificant accountin8 policies. The financial reportln8 framework that has been applied in thelr preparation Is applicable
law and United Klngdom Accounting Standard5 Iunlted Kin8dom Generally Accepted Accounting Practice).
In our opinion the financial statements..
give a true and fair view of the state of the Group'5 and of the parent charitable company's affalrs as at 31 March 2024 and of the
incoming resources and application of resources, Includin8 Its income and expenditure, for the year then ended,.
have been properly prepared in accordance wlth United Kingdom Generally Accepted Accounting Practlce- and
have been prepared in accordance with the requlrement5 of the Companies Act 2006.
Basts fof oplnlon
We conducted our audit in accordance with International Standards on Auditlng IUKI {ISAs IUKII and applicable law. Our responsibllities
under those standards are further described in the Auditors, responsibilities for the audit of the financlal statements section of our
report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audlt of the
financlal statements in the U K, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilitles in accordance
with these requirements. We believe that the audit evidence we have obtalned is sufficlent and appropriate to provide a basis for our
opinlon.
Concluslon5 relatlng to 8olng concern
In audlting the financial statements, we have contluded thatthe trustees, use of the going concern basis of accountin8 In the preparatlon
of the financlal statement5 15 appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions thaL
Individually or collectively, may cast s18nificant doubt on the Group's or the parent d)aritable company's ability to continue as a going
concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responslblllties of the trustees with respect to goin8 concern are descrlbed in the relevant sections of thls
report.
Other Informatlon
The trustees are responslble for the other information. The other information comprises the information incl uded In the Annual Report,
other than the flnancial statements and our Report of the Independent Auditors thereon.
Our opinlon on the financial Statements does not cover the other Information and, except to the extent otherwise explicitly stated in our
report we do not expre55 any form of assurance conclusion thereon.
In connection with our audit of the flnancial statements, our responsibility 15 to read the other informatlon and, in dolng so, conslder
whether the other information is rnaterlally inconsistent with the flnancial statements, or our knowledge obtained in the audit or
otherwise appears to be materially mi55tated. If we identify such material Inconslstendes or apparent material mlsstatements, we are
required to determine whether this 8ive5 rise to a material misstatement in the financlal statements themselves. If, based on the work
we have performed, we conclude that there 15 a material misstatement of thls other information, we are required to report that fact.
We have nothing to report in this regard.
Oplnlons on other matters preS¢Tibed by the Companles Act 2006
In our opinion, based on the work undertaken in the course of the audit..
the information given in the Report of theTru5tees for the financial year for which the financlal statements are prepared is consistent
with the financlal statements,. an
the Report of the Trustees ha5 been prepared in accordance with applicable legal requirements.
Page 9

REPORT OFTHE INDEPENDENT AUDITORS TOTHE MEMBERS OF
WIThON LODGE COMMUNITY ASSOCIATION
Matters on vthich we are required to report by exceptlon
In the light of the knowledge and understanding of the Group and parent charitsble company and its environment obtained in the course
of the audit. we have not identified material misstatements in the Report of the Trustees.
We have nothing to report in respect of the followin8 matters where the Companies Act 2006 requires us to report to you If. in our
oplnion..
adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited
by us; or
the financial statements are not in agreement with the accounting records and returns,. or
certaln disclosures of trustees, remuneration specified by law are not made- or
we have not recelved all the information and explanations we require for our audit.
Responsibllltles of trustees
As explained more fully in the Statement of Trustees, Responsibilities, the trustees (who are also the directors of the charitable company
for the purposes of company lawl are responsible for the preparation of the financial statements and for being satisfied that they give a
true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements
that are free from materSal misstatement, whether due to fraud or error.
In preparing the finanual statements, the trustees are responslble for assesslng the Group's and parent charitable company's ability to
continue as a going concem. disclosin& as applicable, matters related to going concern and using the going concern basis of accounting
unless the trustees either intend to liquidate the Group or parent charitable company or to cease operations, or have no realistic
alternative but to do so.
Our responstbllltles for the audit of the financial Statements
Our objectives are to obtain reasonable assurance about whether the financial Statements as a whole are free from material
misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditor5 that includes our opinion. Reasonable
assurance is a high level of assurance but Is not a guarantee that an audit conducted in accordan￿ wlth ISAS IUKI will always detect a
material mi55tatement when it exlsts. Misstatements can arise from fraud or error and are considered material if, individually or in the
aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial
statements.
Irregularities, Includin8 fraud, are instances of non-compliance with laws and regulation5. We design procedures in Ilne with our
responsibllities. outlined above, to detect materlal mlsstatements in respect of irre8ularities, including fraud. The extent to which our
procedures are capable of detectlng Irregularitles, Including fraud is detailed below..
Enquiring wlth management and others to galn an understandlng of the organisation Itself including operations, flnanclal reportln8 and
known fraud or error.
Evaluatin8 and understanding the internal control system.
Performing analytical procedures as expected or unexpected variances in account balances or classes of transactlons appear.
Testing documentation sUPPOrtlng account balances or classes of transactions.
Confirmin8 accounts receivable and other accounts with a third party.
A further description of our responsibilities for the audit of the financial statements 15 located on the Financial Reporting Council's
webslte at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors,
Page 10

REPORT OFTHE INDEPENDENT AUDITOR5 TO THE MEMBERS OF
WITfoN LODGE COMMUNITY ASSOCIATION
Use of our report
This report is made solely to the charltable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Com panies
Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are
required to state to them in an auditors, report and for no other purpose. To the fullest extent permltted by law, we do not accept or
assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for ou r audit
work, for this report, or for the opinions we have formed.
James Cruse A
FCCA (Senior Statutory Auditor)
for and on behalf of J W Hinks LLP
Chartered Accountants
and Statutory Auditors
19 Highfield Road
Edgba5ton
Blrmin8h3m
West Midlands
B15 3BH
Date: 2 October 2024
Page 11

wirroN LODGE COMMUNITY ASSOCIATION
CONSOUDATED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2024
2024
Total
funds
2023
Total
funds
Unrestricted
funds
Restricted
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
247
60
307
773
Charltable artlvlties
General Housing and Sycamore Court
Assoclation Development
Witton Lakes Eco Hub
Communlty knfe
FAME 2.0 Adult Education
Trusted Hands
18nlte Asplrations- European Social Fund
Active Communities- The Active Wellbeln8 Soclety
Blrmingham City Council- Erdington NNS
North Birmlngham Economic Recovery Taskforce
WOWWED- European Social Fund
Wlnter Warmth Project- BVSC
Care for Carers- Erdington NNS Grant
Midlands Medical Partnership- Social Prescrlbin8
Commonwealth Games Legacles
Birmingham Clty Council - Erdington Bath5
Momentum Project- Domestlc Abuse
Energy Redress
Social Enterprise Hub- Soclal Economy Cluster
WMCA- Green Grants- Eco Hub
Local Energy Advice Demonstrator ILEAD/Brum Ener8y)
Shared Prosperity Fund
Preventlon & Communltles- Mental Health
Prevention & Communltles-ACES
Birmlngham & Sollhull- Improved Access
1,572.138
1,500
5,509
1.572,138
1,500
5.509
1,443,154
10,666
54,240
11,085
146,977
11,081
473,681
46,250
406,713
29,352
133,703
30,000
5,768
36,114
55,467
17.244
32,000
15.916
15,916
46.575
403,888
46,575
403,888
75,930
75,930
3,304
36.114
36,114
122,238
23,684
8,000
217,727
16,108
25,OIX)
98,666
694,460
15.700
10.000
122,238
23,684
217,727
16.108
25,000
98,666
694,460
15,71)0
10,000
5,000
Investment income
Other Income
7,382
5,590
7,382
5,590
2,023
2,498
Total
1,725.694
1.685.410
3,411,104
2,948,789
The notes form part of these financial Statements
Page 12

wrrroN LODGE COMMUNITY ASSOCIATION
CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2024
2024
Total
funds
2023
Total
funds
Unrestricted
fund5
Restricted
funds
Notes
EXPENDITURE ON
Charitable activities
General Housing and Sycamore Court
Perry Common COmmun￿ty Hall
Association Development
Witton Lakes Eco Hub
Community Llfe
FAME 2.0 Adult Education
Trusted Hands
Ignite Aspiratlons- European Social Fund
Active Communities - The Active Wellbeing Society
Birmin8ham Gty Councll - Erdington NNS
North Birmingham Economic Recovery Taskforce
WOWWED- European Social Fund
Erdington Health & Wellbein8 Centre
Winterwarmth Project- BVSC
Care for Carers- Erdlngton NNS Grant
Midlands Medical Partner5hip- Social Prescriblng
Commonwealth Games Le8acies
Birmingham Oty Council - Erdin8ton Baths
Momentum Project- Domestlc Abuse
Energy Redress
Soclal Enterprlse Hub- Social Economy Cluster
WMCA- Green Grants- Eco Hub
Local Energy Advice Demonstrator ILEAD/Brum Energy)
Shared Prosperity Fund
Prevention & Communitles - Mental Health
Preventlon & Communities - ACES
Birmin8ham & Solihull - Improved Acce55
671,633
50,264
186,464
52,134
192.587
864,220
50,264
186,464
77,972
773,491
47,376
399.066
108,438
8,888
23,537
8,866
445,859
46,242
400,505
26,960
86,lJ)I
58,884
2,996
3,369
11,662
50,624
25,838
25,450
22.977
25,450
22,977
515
36,060
379,608
36.575
379,608
33,002
31,819
33.002
31,819
3.304
3,304
22,420
105,870
21,344
6,400
217,727
13.529
20,840
98,666
577.206
14,175
9,000
4,500
22,420
105,870
21,344
6,400
217,727
13,529
20.840
98,666
577,206
14,175
9,000
Total
1,101.178
1,722,154
2,823,332
2,502,764
NET INCOME
624,516
136,7441
587,772
446,025
TRANSFERS BETWEEN FUNDS
21
280,805
{280,8051
RECONCILIATION OF FUNDS
Total funds brought forward
8.059.838
6,215,609
14,275.447
13,829,422
TOTAL FUNDS CARRIED FORWARD
8.965.159
5,898,060
14,863,219
14,275,447
The income of the parent charity was £3.487,929 in 202412023= £2,925,379) and the operatlng surplu5 for the year w35 £589,04012023.'
£453,833). The Consolidated 5totement of Financial Activitie5 includes all gains and105se5 recognlsed in the year.
The notes form part of these financial statements
Pa8e 13

WIThON LODGE COMMUNITY ASSOCIATION {REGISTERED NUMBER: 029037601
CONSOLIDATED BALANCE SHEET
31 MARCH 2024
2024
Total
funds
2023
Total
funds
Unrestricted
funds
Restrlcted
funds
Notes
FIXED ASSETS
Tan8ible assets
13
9.521.245
5.801,418
15,322,663
14.603,538
CURRENT ASSETS
Debtors
Cash at bank and In hand
15
504,937
1.055,569
1,560.506
4,161
92,481
96,642
509,098
1.148,050
1,657,148
402,810
1,367,183
1,769,993
CREDITORS
Amounts falling due within one year
16
{443,451)
1443,4511
1511,0901
NET CURRENT ASSETS
1,117,055
96,642
1,213,697
1,258,903
TOTAL ASSETS LESS CURRENT LIABILITIES
10.638,300
5.898,060
16,536,360
15,862,441
CREDITORS
Amounts falling due after more than one year
17
11,673.141)
{1,673.141}
11,586.9941
NE[ ASSETS
8,%5,159
5,898,060
14,863,219
14,275,447
FUNDS
Unrestrlcted funds
Restricted funds
21
8,965,159
5,898.060
8,059,838
6,215,609
TOTAL FUNDS
14,863,219
14,275,447
The Trustees acknowled8e their responsibilities for complylng with the requirements of the Act with respect to accounting records and
preparation of flnancial statements.
The financlal statement5 have been prepared in accordance with the provisions to entities subject to the small companies, regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 2 October 2024 and were signed on its
behalf by:
L S Hines MBE-Trustee
The notes form part of these financial statements
Page 14

WIThON LODGE COMMUNITY ASSOCIATION (REGISTERED NUMBER: 02903760)
PARENT CHARrrY BALANCE SHEET
31 MARCH 2024
2024
Total
funds
2023
Total
funds
Unrestricted
funds
Restrlcted
funds
Notes
FIXED ASSETS
Tangible assets
Investments
13
14
7,681,433
5,801,418
13,482.851
13,237,600
7.681,435
5,801,418
13,482,853
13,237,602
CURRENT ASSETS
Debtors
Cash at bank and in hand
15
1,728.284
917,761
2,646,045
4.161
92.481
96,642
1,732,445
1,010,242
2,742,687
1,324.390
1,214,162
2,538,552
CREDITORS
Amounts falling due withln one year
16
(429,713)
1429,713)
1506.7281
NET CURRENT ASSETS
2,216,33Z
96,642
2,312,974
2,031.824
TOTAL ASSETS LESS CURRENT LIABILITIES
9,897,767
5,898.060
15,795,827
15,269,426
CREDITORS
Amounts falllng due after more than one year
17
11,205W9)
11,205,809)
11,268,448)
NET ASSETS
8,691,958
5,898,060
14,590,018
14,000,978
FUNDS
Unrestricted funds
Restricted funds
21
8,691,958
5,898,060
7,785,370
6,215,608
TOTAL FUNDS
14,590,018
14,000,978
The Trustees acknowledge their responslbllltle5 for complying Wlth the requirements of the Act with respect to accounting records and
preparation of financial statements.
As permitted by $408 of the Companles Act 2006, the parent company has not presented its own profit and1055 account and related
note5. The company'5 surplu5 for the year wa5 £589,04012023: £453,833).
The financial statements have been prepared in accordance with the provision5 to entities subject to the small companie5, regime.
The financial statements were approved by the Board of Twstees and authorised for issue on 2 October 2024 and were signed on its
behalf by..
L5 Hines MBE-Trustee
The note5 form part of these financial statements
Page 15

WI￿ON LODGE COMMUNITY ASSOCIATION
CONSOLIDATED CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Notes
Cash Ilows frorn operatlng actlvltles
Cash generated from operations
Interest paid
961.226
(36,838)
978,809
138,4381
Net cash provided by operating artivitie5
924.388
940,371
Cash flows from Investlng actlvltles
Purchase of tangible flxed assets
Sale of tangible fixed assets
Interest recelved
(1,085.1771
11,658,501)
1801
2,023
7,382
Net cash used in investln8 activitles
1,077.7941
11,656,5S81
Cash flows from flnanclng actlvltles
Capital repayments In year
165,727)
89,1771
Net tash used in ftnancing activlties
16S,727)
89,1771
Change In cash and cash equivalents In the
reportlng perlod
Cash and cash equlvalents at the beglnnlng of
the reportln8 perlod
(219,1331
1805,3641
1.367,183
2,172,547
Cash and cash equlvalents at the end of the
reportlng period
1,148,OSO
1,367,183
The notes form part of these financlal Statements
Page 16

WI￿ON LODGE COMMUNITY ASSOCIATION
NOTES TO THE CONSOLIDATED CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 MARCH 2024
RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
2024
2023
Net income for the reportlng period las perthe 5tstement of Flnancial Actlvltles)
Adlustments for:
Depreciation char8es
Loss on disP05al of fixed assets
Interest received
Interest paid
Decrease/llncreasel in debtor5
Increase in creditors
587.772
446.025
356,772
9,279
17,382)
36,838
(106,288)
84,235
342,859
28,267
12.023)
38,438
103,916
21,327
Net cash provlded by operatlons
961,226
978,809
ANALYSIS OF CHANGES IN NET FUND5
At 1.4.23
Cash flow
At 31.3.24
Net cash
Cash at bank and in hand
1,367,183
{219,1331
1.148,050
1,367.183
219,133)
1,148,050
Debt
Debts falllng due wlthin l year
Debts falling due after l year
(80,882)
11,268,448)
3,088
62.639
(77,794)
1.205,809)
(1349,3301
65,727
1,283,603
Total
17,853
1153,406)
135,5531
The notesfomi part of these financial statements
Page 17

WITTON LODGE COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENOED 31 MARCH 2024
GENERAL INFORMATION
Witton Lodge Community Association is a private limited company, limited by guarantee and incorporated in England. The
address of the re8lStered office is given on the company information page of these financial statements.
ACCOUNTING POLICIES
BASIS OF PREPARING THE FINANCIAL STATEMENTS
The financial statements of the charitable company, whlch is a public benefit entity under FRS 102, have been prepared in
accordance with the Charities SORP IFRS 1021 '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 IFRS 1021 leffective l January 20191,, Financial Reporting Standard 102 The Financial Reporting Stsndard
applicable in the UK and RepublSc of Ireland, and the Companies Act 2006. The flnancial statements have been prepared under
the historic31 cost convention, wlth the exception of Investments which are included at market value, as modified by the
revaluation of certain assets.
The Consolidated Statement of Financial Actlvities ISOFAI and Consolidated Balance Sheet consolidate the fSnanclal
statements of the Group and its subsldlary undertakings. The results of the subsidlaries are consolldated on a line by line
basis.
The presentational currency of these financial statements is Sterling. All amounts have been rounded to the nearest £1.
The company Is a company limlted by 8uarantee. The members of the company are the Trustees named within the Trustees
Report. In the event of the company being wound up, the liability in respect of the guarantee is limlted to £1 per member of the
company.
INCOME
All income is recognised once the charlty has entitlement to the income, It is probable that the income will be received, and the
amount of Income receivable can be measured reliably.
Revenue from rental income is recognised on a straight-line basis over the term of the respective lease.
The recognition of Income from legacie5 is dependent on establishing entltlement, the probability of recelpt and the abillty to
estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exlsts when the charity has
sufficient evidence that a gift has been left to them (through knowledge of the existence of a valid will and the death of the
benefactor) and the executor is satisfied that the property In question will be required to satisfy claims in the estate. Receipt of
a legacy must be recognised when it is probable that it will be received and the fair value of the amount receivable, which wlll
8enerally be the expected cash amount to be distributed to the charity, can be reliably measured.
Grants are Included In the statement of financlal activitles on a receivable basis. The balance of Income received for specific
purposes but not expended during the period is shown in the relevant fund5 on the Balance Sheet. Where income is received in
advance of entitlement of receipt. its recognition is deferred and included in creditors as deferred income. Where entitlement
occurs before Income is received, the income is accrued.
Donated Services or facilities are recognised when the company has control over the item, any conditions associated wlth the
donated item have been met, the receipt of economic benefit from the use of the company of the item is probable and that the
economic benefit can be measured reliably. In accordance with the Charity SORP IFRS 1021, the general volunteer time of the
Friends is not recognised and refer to the Trustees Report for information about their contribution.
On receipt, donated professional service5 and facillties are recognised on the basis of the value of the Bift to the charity which
is the amount it would have been willing to pay to obtain Services of facilities of equivalent economic benefit on the open
market,. a correspondin8 amount is then recognised in expenditure in the period of receipt.
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the
donation.
Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.
Page 18
continued...

WITTON LODGE COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES- continued
EXPENDITURE
Expenditure 15 recognised once there is a legal or constructlve obli8ation 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 artivity are made up of the total direct costs and shared costs.
including SUPPOrt costs i nvolved in undertakin8 each activity. Direct cost5 attrlbutable to a single activity are allocated d irectly
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 be￿een 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.
Support COSt5 are those cost5 incurred directly In support of the expenditure on the oblects of the charity and Include project
management carried out centrally. Governance costs are those incurred in connection with admlnistration of the charity and
compliance with constitutlonal and statutory requirements.
Charltable activities and governance costs are cost5 incurred on the charlty's educational operations, including support costs
and costs relatin8 to the governance of the charity apportioned to charitable activStles.
Grants payable are charged in the year when the offer Is made except In those cases where the offer 15 condltlonal, such grants
being reco8nlsed as expendlture when the conditions attaching are fulfilled,
Grants offered 5ublect to conditlon5 whlch have not been met at the yearond date are noted as a commStment but not accrued
as expendlture. All expenditure is inclusive of irrecoverable VAT..
TANGIBLE FIXED ASSETS
Tan8lble fixed assets are Included at cost including any Incldental expenses of acqulsitlon.
A review for impairment of a fixed asset is carried out if events or changes in circumstances indicate that the carrying value of
any fixed asset may not be recoverable. Shortfalls between the carrylng value of flxed assets and their recoverable amounts are
reco8nised as impalrments, Impairment losses are reco8nised In the Statement of Financial Activlties.
Depreclation is provlded on the followlng bases:
Houslng property (freehold and leasehold)
Perry Common Communlty Hall
Eco Hub
Fixture5 and flttings
Motor vehicle5
Office equipment
see below
- over 50 years
- over 17 years
20% on cost
25% on cost
25% on cost
Houslng propertles and property Improvements
The Association adopt5 full component accounting in relation to the capltalisation and depreciation of its housing propertystock.
Flnancial reporting standards require that where a tangible asset comprises t￿0 or more major components with substsntially
different useful economlc lives, each component should be accounted for separately for depreciation purposes and depreciated
over its individual useful economic life.
All houslng properties have been split between land, structure costs and major components which requlre periodic replacemenL
where the cost exceeds £1,000. No depreciation is provided on land. Expenditure less than £1,000 is expensed through the
Statement of Financial Activities in the year it is incurred. Replacement of such major components is capitalised and depreciated
over the estimated useful life of the component.
The estimated useful economic life for each component is:
Pa8e 19
Continued...

WIThON LODGE COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES- continued
TANGIBLE FIXED ASs￿s
General need housing
Building and roof
Kitchen
Bathroom
Radiators and electrics
Windows and external doors
Boiler
- 75 years
20 years
30 years
- 30 years
30 years
IS years
Shelteied housln8
Building and roof
Kltchen and bathroom
Radiators
Windows, emergency lighting and flre alarms
ccrv and warden call system
Llfts and external doors
Laundry and door entry
Boller
75 years
20 years
30 years
30 year5
15 year5
15 year5
20 years
15 years
INVESTMENTS
Investments in subsidiaries are valued at cost less provision for impairment.
TAXATION
The charltv 15 considered to pass the tests set out In Paragraph I Schedule 6 of the Finance Act 2010 and therefore It meets the
definition of a charitable company for UK corporation tsx purpose5. Accordingly, the charity is potentially exempt from taxation
Sn respect of income or capital gains received within categories covered by Chapter 3. Part 11 of the Corporation Tax Act 2010
or Section 256 of the Taxation of Chargeable Galns Act 1992, to the extent that such income or gain5 are applied exclusively to
charitable purposes.
The subsidiaries are subJect to Corporation Tax,
FUNDACCOUNTING
Unrestrlcted funds can be used Sn accordance with the charitable objectives at the dlscretion of the trustees.
Restricted funds can only be used for particular restricted purposes Wlthln the objects of the charlty. Restrlctlons arise when
specified by the donor or when funds are raised for particular restrlcted purposes.
Further explanation of the nature and purpose of each fund is Included in the notes to the financial statements.
FINANCIAL INSTRUMENTS
The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments
are initially reco8nised at transaction value and subsequently measured at amortised cost.
REfiREMENT BENEFITS
Payments to defined contribution retlrement benefit schemes are charged as an expense as they fall due.
GOING CONCERN
The financial statements have been prepared on a going concern basls as the trustees believe that no material uncertainties
exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months
from authorising these financial Statements. The expected income and expenditure is Sufficient with the level of reserve5 for
the charity to be able to continue as a goin8 concern.
Page 20
continued...

wtrTON LODGE COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES- continued
CAPITAL FUND
Land and Building5 donated by local authorities are added to long leasehold land and buildings C05t5 at the tlme of the donation.
The resulting capital fund 8enerated is treated as a restricted fund. The depreciation on the grant funded element of lon8
leasehold land and buildings is expended throu8h restricted fund5 to reduce the capital fund over the life of the assets.
DEBTORS
Debtors are measured at amount5 owed to the charity. They are measured on the basis of their recoverable amount.
CASH AND CASH EQUIVALENTS
Cash and cash equivalents include cash In hand and deposits held with banks.
CREDITORS
Creditors are amounts owed by the charity. They are measured at the amount that the charity expects to pay to settle the debt.
Amounts which are owed in more than one year are shown as long-term creditors.
EMPLOYEE BENEFITS
When employees have rendered service to the charity, short-temi employee benefits to whlch the employees are entltled are
recognised at the undiscounted amount expected to be paid In exchange for that service.
Termlnation benefit5 are recognlsed immedlately as an expense when the charity is demonstrably commltted to termlnate the
employment of an em ployee or to provide termlnation beneflts.
OPERATING LEASES
Rentals under operating lea5e5 are charged to the Statement of Financial Advlties on a 5traight-line basis over the lease term.
Benefits received and receivable a5 an incentlve to sign an operating lease are recognSsed on a stralght-line basis over the period
until the date the rent 15 expected to be adjusted to the prevailing market rate,
CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY
In the application of the charlty's accountln8 pollcles, the trustees are requlred to make judgement5, estlmates and assumption5
about the carrySng amount of assets and Ilabllitles that are not readily apparent from other sources. The estimates and
associated assumptlons are based on hlstorical experlence and other factors that are considered to be relevant. Actual results
may differ from these estimate5.
The estimates and underlyln8 a55umptions are reviewed on an ongolng basis. Revlsions to accountin8 estlmates are recognlsed
in the period in which the estimate is revlsed where the revision affects only that period, or In the period of the revision and
future periods where the revision affects both current and future periods.
Expenditure allocatior15: expenditure 15 apportioned where it relates to more than one cost category.
DONATIONS AND LEGACIES
2024
2023
Donations
307
773
INVESTMENT INCOME
2024
2023
Deposit account interest
7,382
2,023
Pa8e 21
continued...

wirroN LODGE COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024
INCOME FROM CHAR ￿ABLE ACTIVITIES
2024
2023
Activity
Grants
Heart of En8lHnd- Erdlngton NNS Foodbank Grant
Rental income
General Housing and Sycamore Court
Rental income
Witton Lodge Community Interest Company
Ground rents & headlease sales WLCA Enterprises Limited
income
Room hlre and solar pane15
Grants
Sundry income
Grants
Room hire and solar panels
Sundry income
Contract income
Grants
Sundry Income
Grants
Contract income
Room hire and solar panels
Contract income
Grants
Grants
Grants
Grants
Grants
Grants
Contract income
Grants
Contract income
Grants
Grants
Grants
Grants
Grants
Grants
Grants
Grant5
10,000
1,371,660
29.822
27,322
1.492.417
51,373
24.548
Pery Common Community Hall
Bimingham Gty Council - Erdington Bath5
Association Development
Witton Lakes Eco Hub
Witton Lakes Eco Hub
Witton Lakes Eco Hub
Birmingham City Council- Erdin8ton NNS
Community Life
Communlty Life
Momentum Project- Domestlc Abuse
FAME 2.0 Adult Educatlon
Trusted Hands
18nite Aspirations- European Social Fund
Attive Communities- The Active Wellbeing Society
Kickstart Scheme
North Birmingham Economic Recovery Taskfor
WOWWED- European Social Fund
Winter Warmth Project- BVSC
Care For Carers- Erdin8ton NNS Grant
Midlands Medical Partnership
Commonwealth Games Le8acles
Commonwealth Games Legacies
Energy Redress
Social Enterprise Hub- Social Economy Cluster
WMCA-Green Grants Eco Hub
Local Energy Advice Demonstrator ILEAD/Brum Ener8yI
Shared Prosperity Fund
Prevention & Communities- Mental Health
Prevention & Communlties- ACES
Birmingham & Solihull - Improved Access
4,350
17,244
10,666
51,971
750
1,519
396,946
8,398
2,687
32,000
146,977
11,081
473,681
46,250
9,767
29,352
133,703
30,000
5,768
36,114
23,684
1,500
1,145
4.364
403,888
15.916
46,575
75.930
3,304
36.114
122,238
55,467
217,727
16,108
25,000
98,666
694,460
15,700
10,000
5,000
3,397,825
2,943,495
Page 22
continued...

WIThON LODGE COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS- contlnued
FOR THE YEAR ENDED 31 MARCH 2024
INCOME FROM CHARITABLE AcfiviTIES
Grants received, included in the above, are as follows:
2024
2023
Active Communities- The Active Wellbeing Society
North Birmlngham Economic Recovery Taskforce
Witton Lakes Eco Hub-The Big Lotterv
WOWWED- European Social Fund
Heart of En8land- Erdin8ton NNS Foodbank Grant
Winter Warmth Project- BVSC
Care For Carers- Erdington NNS Grant
Momentum Project- Dome5tlc Abuse
Commonwealth Games Celebrating Communities Fund
Kick5tart Scheme
Birmingham Clty Councll - Erdington Baths
Energy Redress
Social Enterprise Hub- Soclal Economy Cluster
WMCA- Green Grants Eco Hub
Local Energy Advice Demonstrator ILEAD/Brum Energy)
Shared Prosperity Fund
Prevention & Communitie5- Mental Health
Prevention & Communities- ACES
Birmingham & Solihull- Improved Access
46,575
46.250
29,352
51,971
133,703
10.000
30,000
5.768
32.000
8,398
9,767
17,244
75.930
3.304
8,000
122,Z38
23,684
217,727
16.108
25,000
98,666
694.460
15,700
10.000
5,000
1.362,392
374,453
Page 23
continued...

WIThON LODGE COMMUNITY ASSOCIATION
NOTESTO THE FINANCIAL STATEMENTS- contlnued
FOR THE YEAR ENDED 31 MARCH 2024
CHARITABLE AcfiviTIES COSTS
Grant
funding ol
activities (see
note 81
support
costs Isee
note 91
Dlrett
Costs
Totsls
YEAR ENDED 31 MARCH 2024
General Housing and Sycamore Court
Perry Common Communlty Hall
Association Development
Witton Lake5 Eco Hub
Blrmlngham City Council- Erdington NNS
FAME 2.0 Adult Education
Trusted Hands
Active Communitie5- Actlve Wellbelng Socletv
WOWWED- European Social Fund
Erdington Health & Wellbeing Centre
Care For Carers- Erdington NNS Grant
Midland5 Medical Partnership- Social Prescribing
Commonwealth Games Legacies
Blrmingham City Council- Erdin8ton Baths
Momentum Project- Domestlc Abuse
Energy Redress
Soclal Enterprlse Hub- SocSal Economy Cluster
WMCA-Green Grants- Eco Hub
Local Ener8y Advice Demonstrator ILEAD/Brum
Energy)
Shared Prosperity Fund
Prevention & Comrnunltie5- Mental Health
Prevention & Communltle5- ACES
Birmlngham & Sollhull- Improved Access
838.130
49,495
116,353
81,825
201.706
25,146
21.714
36.033
32.357
30,981
3,289
22,414
105,870
23,204
6,400
216.527
12,554
20,840
98,666
26,090
769
70,111
864.220
50,264
186,464
82,811
379.608
25,450
22,977
36,575
33,002
31,819
3,304
22,420
105,870
21,344
6,400
217.727
13,529
20.840
98.666
175,508
2,394
31YI
1,263
542
645
838
15
(1,8601
1,200
975
217372
14.000
9,000
4,500
290,129
69,705
175
577.206
14,175
9,000
4,500
2,183,537
465,637
174,158
2￿23,332
Grant
funding of
actlvlties (see
note 81
Support
osts (see
note 91
Dlre¢t
Cost5
Totals
YEAR ENDED 31 MARCH 2023
General Housing and Sycarnore Court
Perry Common Community Hall
Assoclation Development
Community Interest Company
Witton Lake5 Eco Hub
Erdlngton Enterpr15e Hub
Blrmingham City Council- Erdington NNS
Community Life
FAME 2.0 Adult Educatlon
Trusted Hand5
Ignite Aspirations- European Social Fund
Active Communities- Actlve Wellbeing Society
North 8irmingham Etonomic Recovery Taskforce
WOWWED- European Social Fund
Erdington Heatth & Wellbeing Centre
Winter Warmth Project- BVSC
Care For Carers- Erdington NNS Grant
Midlands Medical Partnership- Social Prescribing
Commonwealth Games Legacies
742,363
47,361
306,726
4,8(N)
106,841
9,961
184,069
8,800
22,978
7,766
444,565
45,523
29,960
86,001
18.964
2,996
1,313
11,650
50,557
10,000
21,128
773.491
47,366
394,266
4,800
108,438
39,259
400,505
8,888
23,547
8,866
445,859
46,242
29,960
86,(MJl
19.625
2.996
3,369
11,662
50,624
87,540
1,597
29,298
1,222
88
569
I,ioo
1,294
719
215,214
661
2,056
12
67
2,130,194
227,270
145,300
2,502,764
Page 24
ontinued...

WITfoN LODGE COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS- contlnued
FOR THE YEAR ENDED 31 MARCH 2024
GRANTS PAYABLE
2024
2023
Heart of England- Erdington NNS Foodbank Grant
Birmlngham City Council- Erdlngton NNS
Shared Prosperity Fund
Care For Carers- Erdington NNS Grant
10,000
215,214
175.508
290.129
2,056
465.637
227,270
SUPPORT COSTS
Governance
costs
Management
Totals
YEAR ENDED 31 MARCH 2024
General Houslng and Sycamore Court
Perry Cornmon Communlty Hall
Assoclation Development
Wittort Lakes £co Hub
Birmlngham Clty Councll- Erdington NNS
FAME 2.0 Adult Education
Trusted Hands
Active Communltie5- Active Wellbeing Society
WOWWED- European Social Fund
Erdlngton Health & Wellbeing Centre
Care For Carers- Erdington NNS Grant
Mldlands Medlcal Partnership- Soclal Prescribing
Birmlngham City Council- Erdlngton Baths
Energy Redress
Social Enterprise Hub- Soclal Economy Cluster
Shared Prosperlty Fund
Prevention & Communltles- Mental Health
17.773
769
43,761
986
2,394
301
1,263
542
645
838
Is
8,317
26,090
769
70,111
986
2,394
301
1,263
542
645
838
15
26,350
11.860)
1,200
900
65,507
(1,8601
1,200
975
69,705
175
75
4,198
175
73,744
100,414
174,158
Governance
costs
Management
Totsls
YEAR ENDED 31 MARCH 2023
General Housing and Sycamore Court
Perry Common Community Hall
Association Development
Witton Lakes Eco Hub
Erdington Enterprise Hub
Birmingham City Council - Erdington NNS
Community Llfe
FAME 2.0 Adult Education
Trusted Hands
Ignite Aspirations- European 5oci31 Fund
Active Communities- The Active Wellbeing Society
Erdington Health & Wellbeing Centre
Midlands Medical Partnership
Stand Out Commonwealth Games
19,236
1,892
21,128
42.208
703
45,332
894
29.298
87,540
1.597
29,298
1,222
88
569
i.ioo
1,294
719
661
12
67
1,222
88
269
i.ioo
1,294
719
661
12
67
300
67.584
77,716
145,300
Page 25
continued...

WI￿ON LODGE COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2024
io.
NET INCOMEIIEXPENDITURE)
Net income/{expendlture) is stated after chargingllcreditingl..
2024
2023
Auditors, remuneration
Accountants. remuneration for other services
Depreciation- owned assets
Deficit on disposal of fixed assets
15,690
647
356,772
9.279
15,300
7,220
342,859
28,267
ii.
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 March 2024 nor for the year ended
31 March 2023.
TRUSTEES, EXPENSES
112023: 21 Trustee received reimbursement of expenses to cover travel and other costs Incurred whilst on Assoclation duties
amounting to £501 in the current year12023'. £3581.
12.
STAFF COSTS
2024
2023
Wages and salarles
Social security costs
Other pension costs
908,764
80,363
38,097
909,439
77.739
37,388
1,027,224
1,024,566
The average number ofemployees during the year was 3712023.. 371 and the average monthly number of employees during the
vear expressed as full-time equivalents was as follows lincludin8 casual and part-time staff):
The average monthly number of employees during the year was a5 follow5:
2024
21
2023
21
Charitable activitie5
Management and administration
24
24
The number of employees whose employee benefits lexcluding employer pension costs) exceeded £60.000 was:
2024
2023
£80.001- £90,000
Page 26
continued...

WIThON LODGE COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024
13.
TANGIBLE FIXED A55ETS- GROUP
Freehold
Property
Lon8 Flxtures and
Leasehold
Fittings
Motor
Vehicles
Office
Equipment
Totals
COST
At l April 2023
Additions
Disp05als
2,525,961
663.217
16,359,837
374,512
{49,227)
SO￿90
4,800
141.649
47,448
19,113.137
1,085,177
(49,2271
At 31 March 2024
3,189,178
16,685,122
80.890
4.800
189,097
20,149,087
DEPRECIATION
At l AprS12023
Charge for year
Ellmlnated on disposal
68.877
33,063
4.243,185
313,696
(39,947)
69.786
3,779
1,200
1,200
126,551
5,034
4,509,599
356,772
139.947)
At 31 March 2024
101,940
4.516,934
73,565
2,400
131,585
4,826,424
NET BOOKVALUE
At 31 March 2024
3,087.238
12,168,188
7,325
2,400
57,512
15,322,663
At 31 March 2023
2,457,084
12.116,652
11,104
3,600
15,098
14,603,538
Included in cost or valuation of land and buildlngs Is freehold land of £3,315, 19512023.. £3, 165,8811 whlch
is not depreclated,
The group have secured certaln property assets and further detalls are provlded In the secured debts note.
Page 27
continued...

wirroN LODGE COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024
TANGIBLE FIXED ASSETS- PARENT CHARITY
13.
Freehold
Property
Long Fixtures and
Leasehold
Fittings
Motor
Vehicle5
Office
Equipment
Totals
COST
At l April 2023
Additions
Disposals
1,130,265
171,788
16,359,837
374,512
{49.227
70,641
4,800
141,649
47,448
17.707,192
593,748
149,227)
At 31 March 2024
1,302,053
16,685,122
70.641
4,800
189.097
18,251,713
OEPRECIATION
At l April 2023
Charge for year
Elimlnated on disposal
39,119
15,508
4,243,185
313.696
{39,947)
59,537
3,779
1,200
1,200
126,551
5,034
4,469.592
339,217
{39,947)
At 31 March 2024
54,627
4,516,934
63,316
2,400
131,585
4.768,862
NET BOOK VALUE
At 31 March 2024
1,247,426
12,168,188
7,325
2,400
57,512
13,482,851
At 31 March 2023
1,091,146
12,116,652
11,104
3,600
15,098
13,237,600
Included in cost or valuation of land and buildin85 is freehold land of £2,8S2,316 {2023: £2,795,053) whlch
is not depreciated.
The parent charity has secured certaln property assets and further details are provided in the secured debts note.
FIXED ASSET INVESTMENTS - PARENT CHARITY
Shares In
group
undertakin8S
COST
At l April 2023 and 31 March 2024
NET BOOK VALUE
At 31 March 2024
At 31 March 2023
There were no investment assets Outside the UK.
The company's investments at the balan￿ sheet date In the share capital of companies include the following:
Page 28
continued...

WIThON LODGE COMMUNITY A550CIATION
NOTES TO THE FINANCIAL STATEMENTS - contlnued
FOR THE YEAR ENDED 31 MARCH 2024
14.
FIXED ASSET INVESTMENT5 - COMPANY- continued
WLCA Enterprlses Limited
Registered office.. United Kingdom
Class of share:
Ordinarv
holding
loo
2024
2023
A88regate capital and reserves
Profit for the year
21.445
23,317
Wltton Lodge Communlty Interest Company
Registered off ice.. United Klngdom
Cla55 of share.,
Votin8 rishts
holdln8
loo
2024
2023
Aggre8ate capital and reserves
Profit/llossl for the year
273,200
{1,269)
274,469
17,8081
Company investments at cost comprlse of WLCA Enterprlses Limlted.. £212023: £21.
15.
DEBTORS
Group
Parent Charlty
2024
2024
2023
2023
Amounts falling due wlthln I year:
Trade debtors
Amounts owed by group undertakln8S
Prepayments and accrued Income
194,677
156,884
174,472
23,145
314,421
148,641
23,219
245,626
314,421
245,926
509.098
402,810
512,038
417.486
Amount5 falling due after more than l year..
Amounts owed by group undertaklngs
1,220.407
906,904
Aggregate amounts
509,098
402,810
1,732,445
1,324.390
Page 29
continued...

WITTON LODGE COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2024
16.
CREDITORS: Amoumfs FALLING DUE WITHIN ONE YEAR
Group
Parent Charty
2024
2024
2023
2023
Bank loans
Other loans
Trade creditors
Amounts owed to group undertskln8S
Other creditors
Accruals and deferred Income
77.794
75,862
5,020
153,690
77,794
75,862
5.020
153,689
12,708
13,360
246,088
108,460
108,460
9,248
9,161
225,050
9,161
248,036
13,360
263,158
443,451
511,090
429,713
506,727
17. CREDITORS: Amoufrifs FALLING DUE AFTER MORE THAN ONE YEAR
Group
Parent Charlty
2024
2024
2023
2023
Bank loans
Accruals and deferred Income
1,205,809
467.332
1,268,448
318,546
1,205,809
1,268,448
1,673,141
1,586,994
1.205,809
1,268,448
Combined deferred Income included above consists of..
Group
Parent Charlty
2024
2024
2023
2023
Deferred income a5 at l April 2023
Resources deferred during the year
Amounts released from previous years
452,627
156,706
(64,834)
405,064
109,046
161,4831
131,583
157,812
32,756
158,89SI
159,2441
Deferred income a5 at 31 March 2024
544,499
452,627
72.339
131,583
BANK AND OTHER LOANS- CONSOLIDATED AND PARENT CHARITY
An analysis of the maturity of loans is given below:
2024
2023
Amounts falling due within one year on demand..
Bank and other loans
77.794
80,882
Amounts falling between one and two years:
Bank and other loans~ 1-2 years
77,794
75,862
Amounts fallin8 due between two and flve years..
Bank and other loans- 2-5 years
233,382
151,723
Bank and other loans more than 5 years by instalments
894,633
1,040,863
Page 30
continued...

WITTON LODGE COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS - contlnued
FOR THE YEAR ENDED 31 MARCH 2024
19.
OPERATING LEASES- CONSOLIDATED AND PARENT CHARrrY
Non-cancellable operatin8
leases
Minlmum lease payment5 fall due as follows..
2024
2023
Wlthin one year
Between one and five years
12,619
9,874
13.968
22,493
22,493
36,461
20.
SECURED DEBTS
A long-term loan facility over 25 years has been obtained from Unity Trust Bank PIC to f und property acqulsitions, The loan Is
secured on certain propertles and is repayable In monthly instalments; the interest rate is fixed for 5 years at 4.5% p.a. The le8al
fixed charge was created on 28 Au8USt 2015.
A legal fixed charge dated 2 February 2021 has been created In favour of the Big Lottery Fund and in respect of a particular
property wlthln the charity. A legal fixed char8e dated 28 Au8USt 2015 has been created in favour of Birmlngham City Council
and In respect of a partlcular property wlthin the charSty. A further legal fixed charge dated 20 April 1995 has been created in
favo¢Jr of 81rmingham City Council and In respect of a particular property within the charity.
21.
MOVEMENT IN FUNDS
Net
movement
In funds
Transfers
between
fund5
CONSOLIDATED
At
31.3.24
At 1.4.23
Unre$trlcted funds
General Fund
Major and Cytlleal Repalrs Fund
Olsabllity Adaptatlons Fund
Small Grant5 Fund
Housln8 Oevèlopment Fund
Fixed Asset Fund
EcoHub
1.105,591
365.800
10,000
5,000
700.000
5,703.391
170,056
635,145
1193.2601
1.547,476
365￿00
io,th)o
5,000
700.000
,177,456
159.427
474.065
110,6291
8,059,838
624,516
280,805
8,965,159
Re5tr1¢ted funds
Capltal Fund
Ignlte Asplratlolls European Soclal Fund
EcoHub
Active Comrnuqltle5- Active Wellbelng Societv
Blmiingham Clty Council- Erdlngton NNS
Care For Carers- Erdln8ton NNS Grant
Momentum Project- Domestlc Abuse
Blrmln8ham Clty Councll- Erdington Baths
WMCA Green Grant5- Eco Hub
Shared Prosperlty Fund
Commonwealth Games Legacie5
Social Enterprise Hub- Social Economy Cluster
Prevention & Cornmunlties- Mental Health
Prevention & Communlties- ACES
5.606.423
93.335
413A21
1192,5871
5,413,836
193,3351
{25.8381
10.575
24,280
387.583
110.5751
186,8401
15.7681
133.5891
12,3401
64.672
5,768
31,989
2.112
1.600
2,340
4.160
117,254
16,368
2,579
1,525
1,000
4,160
90,369
126,8851
116,3681
12.5791
11.5251
ii.oool
6,215.609
{36.744
1280.8051
s￿98.060
TOTAL FUNDS
14,275.447
SB7.772
14.863.219
Page 31
continued...

wirroN LODGE COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024
21.
Net movement In funds, intluded in the above are as follows..
Incombn8
re50urces
Resource5
expended
Movement
in lunds
UnrestArted funds
General Fund
EcoHub
1.725,694
11.090.549)
10,6291
635.145
110,6291
1,72S,694
Restrlcted funds
Capltal Fund
EcoHub
Actlve Communitle5-Actlve Wellbeln8 Socletv
Blmiingham City Council- Erdin8ton NNS
Care For Caréts- Erdlngton NNS Grant
Momentum Prolett- Domestlc Abuse
Birmlngham Clty Council- Erdlngton Baths
WMCA Green Grants- Eco Hub
Sharéd Prosperity Fund
Commonwealth Games Le8acles
So¢ial Enterprfse Hub- Social Economy Cluster
Ener8y Redress
Local Ener8y Advice Demonstrator ILEAD/Brum Ener8vI
Preventlon & Communities- Mental Health
Preveniion & Communltles- ACES
11,101,178)
624.516
1192.5871
125.8381
136,0601
1379.6081
13.304)
16,4001
121,3441
120.8401
1577.2061
1105,8701
113.5291
1217,7271
198.6661
114,1751
9,0001
1192.5871
125.8381
10,57S
24.280
46,635
403.888
3,304
8.000
23.684
2S.000
694.460
122,238
16.108
217.717
98.666
15,700
io,iJoo
1,600
2,340
4.160
117,254
16.368
2,S79
I,S25
I￿00
1,685.410
1,722,154
136.744
TOTAL FUNDS
3,411,104
12,823.3321
587.772
Cornpar¥tlv•s for mov•ment In lunds
Net
movement
In funds
Transfers
between
funds
At
31,3.23
At 1,4,22
Unrestrlcted fund5
General Fund
Major and Cycllcal Repairs Fund
Disabillty Adaptations Fund
Small Grants Fund
Housing Development Fund
Frxed Asset Fund
EcoHub
1,505,634
365,800
10,000
5,000
700,OC
4,799,049
180,685
7,566.167
499,450
1899,4921
1,105,591
365,800
io,oJo
5,000
700,OTrJ
5,703,391
170,056
8,059,838
904,342
110,6291
488,821
Re5trfcted fund5
Capital Fund
Ignite Asplration5 Europèan Social Fund
EcoHub
Actlve Communltle5-Actlve Wellbeln8 Soclety
Commonwealth Game5 Le8acles
Bimln8ham City Councll- Erdington NNS
Care For Carers- ErdIn￿On NNS Grant
Momentum Project- Domestlc Abuse
4,850
5,792,993
65,512
404.749
1186.5701
27,823
8,672
5,606,423
93,335
413,421
4,843
64,672
5.768
31,989
14.8431
64.672
5,768
31.989
6,263,255
142.7961
14.8501
6,215,609
TOTAL FUND5
13,829,442
446.025
14.275,447
Page 32
continued...

WIThON LODGE COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024
zi.
MOVEMENT IN FUNDS- contlnued
Comparative net movement in fund5, included In the above are asfollows..
Incomln8
resourre5
Resources
expended
Movement
In funds
Unre5trfcted funds
General Fund
Eco Hub
1,868,757
11,369.3071
110,6291
499,450
110.6291
1,868.757
11.379,9361
488￿21
Re5trl£ted funds
Capital Fund
Ignlte Asplratlons European Soclal Fund
EcoHub
Actlve Communltle5- Actlve Wellbelng Societv
Commonwealth Games LeBacles
81rminÉham City Council- Erdln8ton NNS
Carè For Carefs- Erdlngton NNS Grant
Commonwealth Games Le8acies
Ki¢kst3rt Scheme
Erdin8ton Baths- 8lrmin8ham Clty Councll
Momentum Proje¢r- Domestlc Abuse
1186.5701
1445,8591
125.8381
146,2421
150,6241
1332,2751
I186￿70)
27.823
8,672
473,682
34,510
46,249
55,467
396,947
5.768
8,398
9.767
17,244
31,000
4,843
64.672
5,768
18.3981
19,7671
117,2441
li}
31.989
1,080,031
11,122.8281
142,796)
TOTAL FUNDS
2 948,789
12,502.7641
446,025
Net
movement
in funds
Transfers
between
fund5
PARENT CHARITY
At
31.3.24
At 1.4.23
Unre5trlcted funds
General Fund
Malor and Cytlical Rep?Irs Fund
Dlsability Adaptations Fund
Small Grants Fund
Houslng Oevelopment Fund
Flxed A55et Fund
Eco Hub
831.123
365.800
10.000
5,000
700.000
5,703.391
170,0
701,761
1258,6091
1,274,275
365.800
10.orM)
SAIIJO
70Q.Ofy)
,J77,456
220.373
474,065
10,6291
7.785.370
691,132
215.456
8,691,958
Restrfrted funds
Capital Fund
18nlte Aspiratlon5- European Soclal Fund
EcoHub
Actlve Communitle5-Actlve Wellbelng society
Blmiln6bam City Councll- Erdington NNS
Care For Carers- Erdington NNS Grant
Momentum Project- Domestlc Abuse
8irmlngham City Councll Erdington Bath5
WMCA Greèn Grants- Eco Hub
Shared Prosperity Fund
Prevention & Comrnunities- Mental Health
Preventlon & Communities- ACES
5.606,423
93.335
413,421
1192.5871
5,413J36
193,3351
125.8381
575
14,050
387,583
1575)
176.610)
15,768)
131,9891
12.3401
14.8391
64.672
5,768
31.989
2,112
2,340
8,999
90.369
li.0001
1.000
4,160
90.369
1.000
11,000)
6.215.608
ID2.092
1215,4561
5,898,060
TOTAL FUNDS
14.OIX).978
589,040
14.590.018
Page 33
continued...

WI￿oN, LODGE COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2023
21.
MOVEMENT IN FUNDS- continued
Net movement in funds, Included in the above aré as follows:
Incomin8
resources
Resourcès
expended
Movèment
in funds
Unrestrlcted funds
General Fund
Eco Hub
IJ02.519
11.100,7581
10.6291
701,761
110.6291
1,802,519
R45tricted funds
Capital Fund
E¢oHub
Actlve Communltles~ A¢iive Wellbein8 So¢lety
Biimlngham Clty Councll- Erdlngton NNS
Care For Carers- Erdin8ton NNS Grant
Momentum Project- Domestlc Abuse
Commonwealih Games Le8acies
Blrfflln8ham Clty Councll- Erdlngton Baths
WMCA Green Grants- Eco Hub
Social Enterp¥ise Hub- Soclal Economy Cluster
Energy Redress
Shared Prosperlly Fund
Local Energy Advlce Demon5tratoi ILEAOIBrum Energy)
Preventlon & Communitles- Mental Health
Prevèntlon & Communitle5- ACES
{1,111.3871
691.132
1192.5871
125.8381
146,0601
1389,838)
13.3041
18.000)
112Z.238)
121.3441
116,0011
116.1081
1217.7271
1604.0911
198,6661
116.7001
1192.5871
125.B381
575
14.050
46.635
403,888
3,304
8.01)0
122.238
23.684
25.OlJO
16,108
217,727
694.460
98,666
15.700
10,OOD
8,999
90.369
li,￿0)
1.000
1,685,410
1,787,502
102,0921
TOTAL FUNDS
3A87,929
12,898,889)
589,040
Comparatlv•5 for movement In funds
Net
movement
In funds
Transfers
bètween
funds
At 1.4.22
31.3.23
Unfestrlcted fund$
General Fund
Major and Cyclical Repalrs Fund
DisabllStyAdaptatlons Fund
Small Grants Fund
Houslng Development Fund
Flxed Asset Fund
Eco Hub
L223,357
36SAOO
10,000
5.000
700.000
4,799.049
180.685
7,283.891
S07.258
1899.4921
831.123
365,800
10,000
5.000
700.000
5,703,391
170,056
7,78S,370
904,342
10.6291
496,629
Restrfcted lunds
Capital Fund
18nlte Asplrations- European Social Fund
Eco Hub
Artive Communitles-Actlvè Wellbeing Society
Commonwealth Games Le8acles
Birrnin8ham Clty Councll Erdington NNS
Care For Carer5- Erdln8ton NNS Grant
Momentum Project- Domestic Abuse
4.850
5,792.993
65.512
404.749
{186,5701
27.823
8.672
S,606,423
93.335
413021
17)
14.8431
4,843
64.672
5,768
31.989
64.672
5,768
31,989
6,263.254
142,4961
14.8501
6,215.608
TOTAL FUNOS
13,547.145
453A33
14.000.978
Page 34
continued...

WI￿ON LODGE COMMUNITY A550CIATION
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024
21.
MOVEMENT IN FUNDS- eontlnued
Comparatlve net movement In funds, Included In the above are a5 follows:
Incomin8
resource5
Rèsources
expended
Movement
In funds
Unrestrlcted funds
General Fund
Eco Hub
1.845.347
11,338,089)
110,6291
507,258
10.6291
1,845.347
11.348,718}
496,629
RestTrlited funds
Capital Fund
Commonwealth Games Le8acies
18nlte Asplratlons- European Soclal Fund
EcoHub
81rmln8ham Clty Councll Erdin8ton NNS
Care For Carers- Erdington NNS Grant
Momentum Project- Domestl¢ Abuse
Commonwealth Games Le8acles
Klckstart Scheme
Erdln8ton Baths- Blrmlnsham Clty Councll
Actlve Communitles-Actlve Wellbein8 Soclety
1186,5701
150,6241
1445.8591
125,8381
1332.2751
1186.5701
4043
27.823
8,672
64,672
5.768
31,989
55.467
473,682
34,510
396,947
5,768
32,000
8,398
9,767
17.244
46.149
Iiii
18,39BI
19,7671
117,2441
46,2421
1,080.032
1.122.828)
142,7961
TOTAL FUNDS
2.925,379
Z,471.5461
453A31
Major and Cyellcal Repalrs Fund
This fund relates to monies set aslde to f inance f uture planned malntenance of a revenue nature where It relates to major
component5 i n social rented housi ng Includin8 the cleaning of UPVC surfaces, clearlng of ralnwater 8oods, palntin81treatln8
external doors and fences and painting railings and 8ates etc.
Thls provislon a150 provide5 for an amount coverlng planned malor and cyclical repair costs for a perlod of 5 years from the
balance sheet date.
Dlsablllty Adaptatlon Fund
This fund relates to monie5 set aside each year to provide for adaptation to be carried out in social rented dwellin85 to hel p
tenants In need to be able to stay in their homes and achieve independent livin8.
Small Grants Fund
The fund was set up at the start of the re-development proces5 and Income was derived from advertlsing hoardings erected
around development plots. The fund is being used to provide grants to fund projects for local groups.
Housing Development Fund
One of the main objectives of the charlty is 'to provide social housing for the persons in necessitous circumstances upon terms
appropriate to their means,. To ensure furtherance of this objective, Witton Lodge Community Association is committed to the
development of further housing stock and has designated funds for part financing this ongoing development programme.
Page 35
continued.

WIThON LODGE COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS - tontinued
FOR THE YEAR ENDED 31 MARCH 2023
21.
MOVEMENT IN FUNDS-continued
Fixed Asset Fund
The Charity recognises that its tangible fixed assets are used operationally, and their disposal would adversely impact on its
ability to deliver its aims. The fixed asset fund has been established to ensure that funds. both restricted and designated, exist
within the charity at any point in time which equate to the net book value of the fixed assets of the charity (less any outstanding
associated debt). The fund has been establlshed as follows..
At 31 March 2024
Tangible Fixed Assets- net book value
Associated debt outstandlng
Capital Fund
Eco Hub- net book value
13,482,851
11,283,6031
15,413,836)
1607,9561
Fixed Asset Fund
6,ITI,456
Eco Hub
The National Lottery, Reaching Communities Buildlngs Grant - Funds land and bulldln8s projects that help people and
communities most In need,
Capltal Fund
This fund relates to capital grants received whlch were used to purchase land and buildlngs. The depreciation on the grant
funded element of land and buildin8s is expended through restricted funds to reduce the capital fund over the life of the assets.
18nlte Asplratlons- European Soclal Fund
Supportin8 resident5129+1 across North and East Birmingham into training, education and employment. Delivering wrap-around
services includlng careers IAG, housing SU￿erieS, beneflts advice, wellbein8 interventions and numeracy/literacy/digital ski Ils etc
to help overcome barriers and achieve their aspirations. Programme supports long-temi unemployed, residents wlth disablllties
including mental health Issues, women. sin8le parents. S0+ and BAME communitles.
Actlve Communitie5- The Active Wellbelng Soclety
The Active Wellbeing Society Ltd IActive Communities) a charitable communlty benefit society has received lottery fundln8 from
Sport England to invest in selected grassroots prolects that focus intensively on a specific local area. The core purpose of the
investment is to deliver projects that make it easier for people in these area5 to access sport and physical artivity.
Blrmlngham Clty Couftcll- Erdlngton NNS
The delivery of Nei8hbourhood Network Scheme supports the Council's prlority of movlng from a crisls response to prevention.
Adult Social Care's Vision120201 is to enable citizens to live independently within their own homes and communities.
Witton Lodge Community Association and Compass Support are working in partnership to support individuals, local
organi5ations, and community 8roups to develop and deliver activities and services which boost the mental, physical and social
wellbeing individuals. The project supports older adults150+1 and younger citizens with a long-terrn disability and learning
difficultie5118-491 through fundin8. networkin8 and capacity buildin8 in the Erdin8ton Constituency.
Care For Carers- Erdin8ton NNS Grant
Carers often feel the challenges of having very little support due to their roles, financial pressure and lack of time for themselves.
The Erdington Neighbourhood Network Scheme provide5 funding to the Care for Carers Group which helps carers to feel more
supported, increase their social participation and to rnaximise their income.
Page 36
continued...

wirroN LODGE COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024
Momentum Prolett- Domestic Abuse
Part 4 of the Domestic Abuse Act 2021 places a new duty on local authorities to ensure that all victims of domestic abuse have
access to the right support within safe accommodation when they need it. WLCA has been commissioned to provide Momentum:
wrap-around support for Survivors of domestic abuse including counsellin8, housing support, and financial support around
benefits and debt in the Erdington constituencv.
Commonwealth Games Legacles
The Commonwealth Games Legacies are f unded from external ring-fenced grant funding to provlde a Job5 and Skllls Hub in
deprived localitie5 run by community board5 and resident governance. This provision of end-to-end support to Birmingham
residents who are Not in Employment, Education or Training INEETI Is geared to move them closer to or into the labour market,
education or trainin8, This Hub builds on Jobs Seekers Allowance support and connecting cornmunltles within Blrmingham Clty.
Kl¢k5tart Scheme
Secretary of State for Work and Pensions IDWPI provlded grdnt fundlng to Create jobs for young people at rlsk of lon8-term
unemployment. The grant helped to provide six months of paid placements for young people, Includin8 employability support to
develop their work skills and to help them find future employment.
Birmlngham Clty Councll - Erdlngton Bath5
Witton Lodge Community Association have secured funding from West Midlands Combined Authority to ref urbish the former
Erdin8ton Baths as a Communlty and Enterprise Hub for the benefit of the local community and busi nesses.
The Hub will provide small-5cale, affordable working and meeting space for local SMES, individuals and residents group5,
complemented by 5peclalist advlsors to support business start-ups. A range of well-being services and cultural activitle5 for the
local community will also be provided.
WMCA Green Grants- Eco Hub
Our project is based at Witton Lake5 Park, Wyrley Birch a￿a of the Stockland Green ward in Blrrningham. Wltton Lakes Park
consists of two lakes, woodlands, open 8ra55land and wild-flower meadows. Many of the hou5ehold5 in Wyrley Birch are
classified a5 hard pressed with high levels of deprivation. The Eco Hub Facility is surrounded by underused space which we wish
to develop through this funding which will focu5 On:
Unused l underused area5 of development
Promotion of biodlversity in the nelghborhood
Improved accessibility
Social Enterprlse Hub- Soclal Economy Cluster
The project supports social enterprises and soclal entrepreneurs in North Birmingham (Erdlngton, Perry Barr and Sutton
Coldfieldl and produce an 'Action for Growth, plan that describes the actions needed to create a thrivlng local social economy.
Local Energy Advice Dernonstrator Prolert ILEADIBRUM)
The Local Energy Advice Demonstrator Project will provide energy advice and guidance to households within North/West
Birmingham. The project will form a part of a 'te5t and leam, approach to explore the effectiveness of different method5 of in-
person advice, and better undetstand the advice requirements of different consumer 8roups.
Shared Prosperity Fund
The Shared Prosperity Fund is a government granL administered throu8h West Midland5 Combined Authority and Birmingham
City Council. As an anchor or8ani5ation in North Birmingham, Witton Lod8e Community As50clation was given the Brant to build
community capacity, develop local infrastructure and engage the community.
Page 37
continued..

WITTON LOOGE COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS - contlnued
FOR THE YEAR ENDED 31 MARCH 2024
Energy Savings Trust- Energy Redress
The Redress Scheme provide5 funding to charities in England, Scotland and Wales who support energy consumers in
vulnerable situations. Voluntary payments received from energy companies following enforcement or compliance activity by
Ofgem, are distributed to charities to redress the harm caused to energy consumers. This grant was awarded to provide'cost
of living supporv in North 8irmin8ham.
Preventlon & Communltles Mental Health
The project is funded through Birmingham City Council via the Prevention and Communities fundin8. The Birmingham
Community Action Network IB'.CANI will deliver a welfare benefit income maximisation service to 121JO people per year over
the age of 18 years in Birmingham. The project Birmingham will oversee this grant on behalf of B..CAN partnership.
Prevention & Communltles Actlve Communities & Envlronmental Spaces (ACES)
Active Communities and Environmental Spaces IACESI project will connect and support at least 200 residents through
community-based services l activities that meet practical, social and emotional needs of residents and affect their health and
well-being. It indudes ¢onneding people to statutory, voluntsry and publlc seNices in the most deprived areas of the
Erdington Constituency especially wards Ilke Kingstanding. Stockland Green, Erdington and surroundlng area5.
Improvln8 A¢cess to Learnln8 DlsabSllties Health Cheeks
The Blmiin8ham and Solihull Integrated Care System ha5 funded the Improvlng Access to Learnln8 Disabilltles Health Checks
Project with an aim to carry out a number of en8a8ement events withln the learning dlsabilities communlty settings, wlth
patients, citizens, famS1ies and carer5 to understand any barriers to accessing the annual health checks for patients 14+ years,
with an aim to overcome these barriers to ensure greater uptake of the health checks within primary care.
General Fund
The Trustees have set a pollcy to hold in general funds an amount which will cover 6 months expenditure. Such time period is
considered reasonable to enable the trustees to address any unforeseen issues which might arise wlthout damaging the ability
of the charity to continue to deliver Its principal objectives. The amount carried forward at 31 March 2024 is based on 6 months
bud8eted costs for 2024-25.
22.
EMPLOYEE BENEFIT OBLIGATIONS
The group contrfbutes to a defined contribution pension Scheme on behalf of Its employees. The assets of the fund are held
separately from those of the 8roup In an independently administered fund. The pension costs charged represents the
contribution5 payable by the group to the fund and amounted to £38.09712023.' E37,3881. Contrlbutions totalling
£6,52112023: £5.8761 were payable to the fund at the balance sheet date and are Included in creditors.
RELATED PARTY 015CLOSURE5
The charitable company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 The
Financial Reportin8 Standard applicable in the UK and Republic of Ireland,, not to disclose related party transactions with
wholly owned subsidiaries within the group.
Board members include trustees nominated by Birmingham City Council. Although the Association is independent of the
City Council, the two or8anisations work closely with each other for the benefit of the designated area.
Some Board Members hold tenancy agreements with the Association on normal terms and cannot use their p051tion to
their advantage. The tot31 of rent charged to the Tenant Board members was £6,785 {2023= £6.3491. There are no
arrears on those tenancies at the year*nd12023'. £nil).
Page 38