BARNHILL COMMUNITY ASSOCIATION
FINANCIAL STATEMENTS FOR THE YEAR ENDED
31 MARCH 2025
BARNHILL COMMUNITY ASSOCIATION
| COMPANY REGISTRATION | 02921710 |
|---|---|
| CHAIRMAN | Brenden McGerty |
| VICE CHAIRMAN | Pat Thurley |
| TREASURER | Pat Thurley |
| SECRETARY | Mark Gritt |
| REGISTERED OFFICE | Barnhill Community Centre |
| Ayles Road | |
| Hayes | |
| Middlesex UB4 9HG | |
| ACCOUNTANTS | Rockett & Co. |
| Accountants | |
| 16 Rickmansworth Road | |
| Northwood | |
| MiddlesexHA6IHA |
INDEX
| Page | |
|---|---|
| Report ofthe Management Committee | 1-3 |
| Report ofthe Accountants | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6-7 |
| NotestotheAccounts | 8-14 |
BARNHILL COMMUNITY ASSOCIATION
MANAGEMENT COMMITTEE'S REPORT FOR THE YEAR ENDED 31 MARCH 2025
The management committee present their Report and the charity's Financial Statements for the year ended 31 March 2025.
Status
The company is limited by guarantee, not having a share capital.
Statement of Purpose
The Barnhill Community Association provides recreational facilities, education and a community centre for the inhabitants of Barnhill and surrounding districts.
Management Committee
The following were members of the management committee during ail or part of the year under review:
| Brendan McGerty | chairman |
|---|---|
| Pat Thurley | vice chairman and treasurer |
| Mark Gritt | secretary |
| GeraldLangley | (diedOctober2024) |
Review of the Charity Activities
The charity operated throughout the year and continued to provide recreational facilities, education and a community centre for the inhabitants of the Barnhill and surrounding areas.
Income from lettings for charitable and recreational purposes in the area as well as private engagements for local inhabitants increased to £69,000 from £61,000 in the previous year, but utility costs remain very high, also the cost of maintaining the premises, all of which negated the benefit of the higher income. These increasing costs are a serious concern facing the charity in its endeavour to provide for the needs of the jocal community at as low a charge as possible.
The use of facilities for local community groups continues to be provided free of charge, in relation to which £1,250 was received in the form of grants to assist with expenditure on outings and events held for the elderly and young children.
The requirements to maintain the charity is undertaken by our staff and the committee members and the Committee would like to thank all those involved in supporting the Community Centre and the Social Club.
Financia! Statements
Committee members provide their time and organise meetings on a voluntary basis, without charge or cost to the charity, and all staff time is considered to be attributable to the running of the charity's activities and not to governance.
Page 1
BARNHILL COMMUNITY ASSOCIATION
MANAGEMENT COMMITTEE'S REPORT FOR THE YEAR ENDED 31 MARCH 2025
Risk Management
The management committee actively review the major risks which the charity faces on a regular basis and have established systems to identify and mitigate any significant risks. The charity has an established financial reporting procedure, which the management committee regularly review to monitor and control its assets.
In the opinion of the management committee the main risk that the charity faces is obtaining sufficient income to cover the level of expenditure required to maintain the charity's activities.
Stated Reserves Policy
The management committee have reviewed the charity's needs for reserves in line with the guidance issued by the Charity Commission. The management committee believe that the reserves need to be generated to a level where they would cover three month's of the charity's running costs and have determined that its aim should be to establish a level of unrestricted reserves of some £20,000.
Appointment of Committee Members
Members of the management committee are elected each year at the Annual General Meeting by the membership of the community centre.
Management Committee's Responsibilities for the Financial Statements
Company law in the United Kingdom requires the management committee, who are also directors, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the profit or loss of the charity for that period. Under company law the management committee must not approve the financial statements unless they are satisfied they give a true and fair view of the state of affairs and of the profit or loss of the company for that period. In preparing those financial statements, the management committee are required to:
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1 Select suitable accounting policies and then apply them consistently.
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2 Make judgements and estimates that are reasonable and prudent.
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State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements.
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4 Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in business.
The management committee are responsible for keeping adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and herce for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Page 2
BARNHILL COMMUNITY ASSOCIATION
MANAGEMENT COMMITTEE'S REPORT FOR THE YEAR ENDED 31 MARCH 2025
This report has been prepared in accordance with the exemptions provided by Section 415A of the Companies Act 2006.
Mark Gritt Secretary
23rd December 2025
Page 3
ACCOUNTANTS' REPORT TO THE MANAGEMENT COMMITTEE ON THE FINANCIAL STATEMENTS OF BARNHILL COMMUNITY ASSOCIATION
We have examined the financial statements for the year ended 31 March 2025 set out on pages 5 to 11 which have been prepared under the historical cost convention.
Respective responsibilities of management committee and reporting accountants
The management committee, who are also the trustees of Barnhill Community Association for the purposes of the Charities Act and the directors for the purposes of company law, are responsible for the preparation of the financial statements. The management committee consider that an audit is not required under section 144 of the Charities Act 2011 and have taken advantage of the exemption conferred by section 477 of the Companies Act 2006 not to have these financial statements audited.
It is our responsibility to:
id examine the financial statements under section 145 of the Charities Act,
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to follow the procedures laid down in the general directions given by the Charity Commission under section 145(5)(b) of the Charities Act, and
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to state whether particular matters have come to our attention.
Basis of opinion
Our examination was carried out in accordance with general Directions given by the Charity Commission and includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. lt also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the management committee concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a true and fair view and the report is limited to those matters set out in the statement below.
Opinion
In connection with our examination, no material matters have come to our attention which give cause to believe that, in any material respect,:
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the accounting records were not kept in accordance with section 130 of the Charities Act; or
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the financial statements do not accord with the accounting records; or
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the financial statements do not comply with applicable requirements concerning the form and content of the 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 our review. We have come across no other matters in connection with the examination to which attention should be CAH to enable proper understanding of the financial statements to be reached. dl é Ly ROCKETT & CO . Accountants
16 Rickmansworth Road
Northwood Middlesex HA6 7HA 23rd December 2025
Page 4
BARNHILL COMMUNITY ASSOCIATION
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
| Unrestricted | Restricted | Total | 2024 | ||
|---|---|---|---|---|---|
| Note | Funds | Funds | Funds | ||
| £ | £ | £ | £ | ||
| Incoming Resources | |||||
| Lettings | 68,924 | - | 68,924 | 61,258 | |
| Government and local authority grants | - | 1,250 | 1,250 | 1,120 | |
| Donations | 3,200 | - | 3,200 | 1,500 | |
| Total Incoming Resources | 72,124 | 1,250 | 73,374 | 63,878 | |
| Resources Expended | |||||
| Fundraising | 2 | - | - | - | - |
| Charitable activities | 3 | 69,479 | 1,250 | 70,729 | 59,334 |
| Governance costs | 4 | 4,643 | - | 4,643 | 3,778 |
| Other resources expended | 5 | 796 | - | 796 | 442 |
| Total Resources Expended | 74,918 | 1,250 | 76,168 | 63,554 | |
| NetOutgoing Resources forthe Year | (2,794) | - | (2,794) | 324 | |
| Balances at 31 March 2024 | 14,147 | - | 14,147 | 13,823 | |
| Balancesat31March2025 | 11,353 | - | 11,353 | 14,147 |
The notes on pages 8 to 11 form part of these accounts.
Page 5
BARNHILL COMMUNITY ASSOCIATION
Company no. 02921710
BALANCE SHEET AT 31 MARCH 2025
==> picture [444 x 308] intentionally omitted <==
----- Start of picture text -----
2025 2024
Note £ £ £
Fixed Assets
Tangible fixed assets 7 - 16
Current Assets
Debtors 8 19,395 15,645
Cash at bank and in hand 4,744 8,023
24,139 23,668
Liabilities: amounts falling due within one year 9 12,786 9,537
Net Current Assets 11,353 14,131
11,353 14,147
Funds
Unrestricted 11,353 14,147
Restricted 10 - -
11,353 14,147
----- End of picture text -----
The nutes on pages 8 to 11 form part of these accounts.
The statements required to be made by the company's directors and the signatures required by the Companies Act 2006 are given on the following page.
Page 6
BARNHILL COMMUNITY ASSOCIATION
BALANCE SHEET
AS AT 31 MARCH 2025 (CONT)
The management committee have taken advantage of the exemption conferred by section 477 not to have these financial statements audited and confirm that no notice has been deposited under section 476 of the Companies Act 2006.
The management committee acknowledge their responsibility for ensuring that:
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i) The company keeps accounting records which comply with sections 386 and 387 of the Companies Act 2006.
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il) The financial statements give a true and fair view of the state of affairs of the company at 31 March 2025 and of its profit or loss for the period then ended in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to the financial statements, so far as applicable to the company.
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and in accordance with the provisions of FRS 102 section 1A - smail entities.
Approved by the Management Committee on 23rd December 2025 and signed on its behalf by
- Mark Gritt Secretary
Page 7
BARNHILL COMMUNITY ASSOCIATION
1 Accounting Policies
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
Basis of accounting The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
The company is exempt from the requirement of Financial Reporting Standard No. 3 to produce a cash flow.
Incoming resources Donations, gifts and grants are credited to income when received. Income from recurring sources such as lettings and subscriptions from members is recorded as and when it becomes due.
Expenditure All expenditure is included on an accruals basis and all costs have been directly attributed to one of the functional categories of resources expended in the statement of financial activities.
Tangible fixed assets Depreciation is provided at the following rates in order to write off each asset over its estimated useful life. Equipment 20% on cost Furniture and fittings 15% on cost
Fund Accounting The nature of each fund is set out in note 10 to the financial statements.
Donations for capital expenditure Donations received for capital expenditure are credited to income when received. The difference between the total donated and the cumulative depreciation charge relating to the relevant assets is carried forward under restricted funds.
Financial Instruments The charity only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors. They are initially recognised at transaction value and subsequently measured at their settlement value.
Entity of the Charity The charity is a public benefit entity.
Page 8
BARNHILL COMMUNITY ASSOCIATION
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
| Unrestricted | Restricted | Total | 2024 | |||
|---|---|---|---|---|---|---|
| Funds | Funds | Funds | ||||
| £ | £ | £ | £ | |||
| 2 | Fundraising | - | ||||
| Fundraising event | - | - | - | |||
| 3 | Charitable activities Staffcosts Ground rentandwater rates Lightand heat Premisesandground maintenance and Cleaning, sanitoryand refuse Insurance Telephone and internet Music royaltiesandTVcosts Catering, eventsand outings Postage, stationery anucomputer costs Travel costs Sundry expenses Subscriptions, licences and fees |
repairs | 19,747 1,965 17,252 13,761 2,023 8,185 2,618 169 1,974 703 300 170 596 |
- - - - - - - - 1,250 - - - - |
19,747 1,965 17,252 13,761 2,023 8,185 2,618 169 3,224 703 300 170 596 |
18,835 378 15,525 9,488 2,892 6,200 1,859 159 2,929 176 360 - 516 |
| Donations Depreciation |
- 16 69,479 |
- - 1,250 |
- 16 70,729 |
- 17 59,334 |
||
| 4 | Governance costs lrofessional fees Accountancyand bookkeeping |
2,771 1,872 4,643 |
- - - |
2,771 4,872 4,643 |
2,293 1,485 3,778 |
|
| 5 | Other resources expended Bankcharges and interest |
796 | - | 796 | 442 | |
| 6 | Total ResourcesExpended | Staff Costs £ |
Depreciation £ |
Other Costs £ |
Total £ |
Total £ |
| Fundraising Charitable activities Governance costs Otherresourcesexpended |
- 19,747 - = 19,747 |
- 16 - - 16 |
- 50,966 4,643 796 56,405 |
- 70,729 4,643 796 76,168 |
- 59,334 3,778 442 63,554 |
Page 9
BARNHILL COMMUNITY ASSOCIATION
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
| 6 | Total Resources Expended (Continued) | 2025 £ |
2024 £ |
|---|---|---|---|
| Staff costs:- Wagesand salaries |
19,747 | 18,835 | |
| Average number ofemployees | 1 | 1 | |
| 7 | Tangible FixedAssets | Furniture and |
|
| equipment | |||
| £ | |||
| Cost At 1 April2024and at31 March 2025 |
11,811 | ||
| Accumulated depreciation At 1 April2024 Charge foryear At 31 March 2025 |
11,795 16 11,811 |
||
| Net book values | |||
| At 31 March 2025 | - | ||
| At 31 March 2024 | 16 | ||
| 2025 | 2024 | ||
| 8 | Debtors | £ | £ |
| BarnhillCommunityAssociation Social Club Other |
15,645 3,750 19,395 |
15,645 - 15,645 |
|
| 2025 | 2024 | ||
| 9 | Liabilities: Amounts falling duewithinoneyear | £ | £ |
| Creditorsandaccruals | 12,786 | 9,537 |
Page 10
BARNHILL COMMUNITY ASSOCIATION
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
| 10 | Restricted Funds | Balances At1.4.2024 £ |
Movement inResources Incoming £ |
Resources Outgoing £ |
Balances At31.3.2025 £ |
|---|---|---|---|---|---|
| Funding foreventsfortheelderly | - | 1,250 | 1,250 | - | |
| Tangible | |||||
| 11 | Analysis ofNetAssets Between Funds | Fixed Assets £ |
NetCurrent Assets £ |
Total £ |
2024 £ |
| - | - | ||||
| Restricted Funds Unrestricted Funds |
- - - |
- 11,103 11,103 |
11,103 11,103 |
14,147 14,147 |
12 Company status
The company is limited by guarantee. Each guarantor has agreed to contribute £1 in the event of the company being wound up.
13 Capital Commitments
There were no capital commitments at the balance sheet date.
14 Related Party Transactions
Mr. M Gritt is a member of the management committee and is employed by the Barnhill Community Association Social Club.
Page 11