REGISTERED CHARITY NUMBER: 1044378
Report of the Trustees and
Unaudited Financial Statements
for the Year Ended 31 March 2024
for
Westerhope & Dlstrlct Community
Association
Haines Watts Newcastle Limited
Chartered Accountants
17 Queens Lane
Newcastle upon Tyne
Tyne and Wear
NEI IRN

Westerhope & District Community
Association
Contents of the Flnanclal Statements
for the Year Ended 31 March 2024
Page
Report of the Trustees
Independent Examlner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
7 to 12
Detailed Statement of Financial Activities
13

Westertiope & District Community
Associatlon
Report of the Trustees
for the Year Ended 31 March 2024
The trustees 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 Reportlng by Charities.. Statement of Recommended Practice applicable to
charitles preparing their accounts in accordance with the Financial Reportlng Standard applicable in the UK and Republlc of
Ireland (FRS 102) {effective l January 2019).
The Association
The Association manages a Community Centre within nine acres of parkland in Westerhope, Newcastle upon Tyne. The facilities
include a Community Centre with a hall, meeting room, lounges, snooker room and associated services, a bowling pavilion with
changing rooms for footballers, a bowling green, football pitches and a multi games area (MUGA). The parkland includes a
children, play area and open grassland for public enjoyment and is now direttly managed by the local authority. The Community
Centre and parkland is owned by the local authority and the Centre leased to the Association. The current lease expired in July
2018. The A55ociation continues running the Centre as a 'tenant in situ, while discussions Wlth the Council continue regardlng the
terms of a new lease. The Association has successfully managed these facilities since 1977.
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objectives of the Association is to offer residents of Westerhope and adjoining areas a place to meet socially and enjoy a wide
range of activities including education, sport, fitness, leisure and health services.
Significant activities
Activities available include..
A social club
Line, modern and sequence dancing
Zumba classes
Craft groups
Art Group
Outdoor bowls
Badminton
Snooker
Football (Managed by Newcastle City Council)
Fitness classes
Children's Dance Group
The Centre hosts WI and a whippet racing club.
The Centre offer5 rooms for hire to residents. busine55e5 and other bodles and is popular for children and adult parties and other
function5.
Publlc benefjt
Membership is available, without restriction, to any person wishing to enjoy our facilities. An annual membership charge of £5.00
is made and an activity charge of about £3.00 per session. It is our aim to keep charges at an affordable level so no individual is
excluded because of financial circumstances. Private hirers pay rental charges and activity fees are set by them.
Volunteers
The charity Is very involved in the community and relies on voluntary help. The volunteers asslst with the running of the centre.
enabling longer opening hours and lower staff costs than would otherwise be the case.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
The Centre is a popular venue for public consultations ensurlng good cornmunication with the general publlc on key matters
affecting the area.
The Associatlon has successfully maintained serVi￿S throughout the year and have hosted many public events keeping the
Centre at the heart of the community.
The Association work5 closely with schools, churches and other activity providers.
This year the charity had 230 (2023.. 209) members where their membership entitled them to access the attivSties run by the
centre. Additionally. some 580 indlviduals attend regular activities led by hirer5, such as Zumba and keep fit. These numbers
exclude casual use of the centre by private hirers.
Pa9e I

Westerhope & District Community
Association
Report of the Trustees
for the Year Ended 31 March 2024
FINANCIAL REVIEW
Financial position
At the year end the association held unrestricted reserves of £108,224 which the Trustees believe to be an appropriate amount to
fund future requirements.
The Association does not make grants to external bodies but does, from time to time, give small donation5 for activities which
support the aims of the charity.
Principal funding sources
The Association is funded mainly by its own activities but enjoys some local authority grant aid for specific purposes.
It Is expected that the Assoclation will benefit next year from grants made by companies carrying out houslng development
nearby. Additionally, the Centre has been rLtnning a Crowdfunding project, the receipts from which will be used for refurbishing
our bowling green during 2024.
The Association is responsible for the running costs of the Centre, including utilities, furnishing and decoration and for the
purchase of any capital items for which grant aid is not available. The local authority Is responsible for structural repair and
maintenance.
The Association 15 grateful to The Postcode Community Trust who granted an unrestricted £20,000 to the Centre in March 2024.
Details of each of these funding sources can be found on pages 11 and 12.
The receipt of this funding enable5 the charity to meet its charitsble objective to advan￿ education and lelsure time of
inhabitants within the community.
Reserves pollcy
It is the policy of the charity to maintain unrestricted funds at a level which covers a reasonable expenditure period. The charity
has increased its reserves policy to now cover at least six months expenditure. The level of unrestricted reserves held at the year
end is considered sufficient to comply with the reserves policy and to allow some future investment on projerts such as energy
Saving initiatives where grants are not available or are insufficient to cover the full project costs.
At 31 March 2024 the charity held free reserves of £101,641 (2023: £78,517).
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by it5 governing docurnent, a deed of trust and constitute5 an unincorporated charity.
Recruitment and appolntment of new trustees
Trustees are elected from members of the AsSOCl3tion from nominations made in advance of the AGM. The Trust Deed sets out
arrangements for the resignation, election and re-election of members as Trustees.
Oryanisatlonal structure
The board of trustee5 administer the charityi where they meet regularly. A Chief Executive is appolnted by the trustees to
manage day to day operations of the charity. To facilitate effective operation, the Chief Executive has delegated authorlty, within
terms of delegation approved by the trustees, for operational matters including flnance, employment and advancement of
education and leisure tirne of inhabitants within the community related activities.
Induction and training of new trustees
New trustee5 undergo an induction to brief them on..
their legal obligations under charity law,.
the Charity Commission on public benefit,.
Inform them of the content of the trust deed.
the committee and decision making processes.
the business plan; and
recent rinancial performance of the charlty.
Key management remuneration
The trustees consider the board of trustees as comprising of the key management personnel of the charity in charge of directing*
controlling and operating the charity. All trustees give their time freely and no trustee remuneration wa5 paid in the year.
Page 2

Westerhope & District Community
Associatlon
Report of the Trustees
for the Year Ended 31 March 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Risk management
The trustees have a risk management strategy which comprises..
an annual review of the principal risks and uncertainties that the charity may face-
the establishment of policies, systems and procedures to mitigate those risks identified in the annual review; and
the implementatlon of procedures designed to minimise or manage any potential impact on the charity should those risks
materialise.
This work has identified that financial sustainability is the major financial risk for the charity. A key element in the management of
financial risk Is a regular review of available liquid funds to settle debts as they fall due, regular Ilaison with the bank, and active
management of debtor and creditor balances to ensure sufficient working capital by the charity.
Attention has also been focu55ed on non-financial risks from fire, health and safety and management. These risks are managed
by ensuring accreditation is UP to date, having robust policies in place, and regular awareness training for staff in operational
areas.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1044378
Prlncipal address
Hillhead Road
We5terhope
Newcastle upon Tyne
NE5 INE
Trustees
Mr W J Taylor Life President (deceased 5.2.24)
Mr D Armstrong Chief Executive
Mr A Bell
Mrs P A Bell
Mr K Burn
Mr R Mccall
Mr D Hodgson
Independent Examiner
Craig Henderson ACCA
Haines Watts Newcastle Limlted
Chartered Accountants
17 Queens Lane
Newcastle upon Tyne
Tyne and Wear
NEI IRN
Bankers
Bank of Scotland PIC
45-51 Grey Street
Newcastle Upon Tyne
Tyne and Wear
NEI 6EE
Approved by order of the board of trustees on
and sl9ned on Its behalf by..
r D Armstrong Trustee
Page 3

Independent Examiner's Report to the Trustees of
Westerhope & Dlstrict Community
Association
Independent examiner's report to the trustees of Westerhope & District Community Association
I report to the charity trustees on my examination of the accounts of Westerhope & District Community Association (the Trust) for
the year ended 31 March 2024.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparatlon of the accounts in accordance with the requirements of
the Charitles Act 2011 ('the Act,).
I report in re5pett of my examination of the Trust's accounts carried out under Settion 145 of the Act and in carrylng out my
examinatlon I have followed all applicable D1￿ctIonS given by the Charity Commission under Sectlon 145(5){b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention In connectlon with the
examination giving me cause to believe that in any material respect-
accounting records were not kept in respert of the Trust as required by Section 130 of the Act; or
the accounts do not accord with those records,. or
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the
Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair
view which is not a matter considered as part of an independent examlnation.
I have no concerns and have come across no other matters in connection with the examination to which attention should be
drawn in this report in order to enable a proper understanding of the accounts to be reached.
Craig Henderson ACCA
Haines Watts Newcastle Limited
Chartered Accountant5
17 Queen5 Lane
Newcastle upon Tyne
Tyne and Wear
NEI IRN
Date..
Page 4

Westerhope & Distrlct Community
Associatlon
Statement of Flnancial 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
6,839
6,839
7,013
Charitable actlvities
To advance education and leisure time of Inhabitants
wlthln the community
83,934
83,934
56,501
Investment income
306
306
189
Total
EXPENDITURE ON
Charitable activities
To advan￿ education and leisure time of inhabitants
within the community
NET INCOME
23.830
23.830
11,039
RECONCILIATION OF FUNDS
Total funds brought forward
84,394
84.394
73,355
TOTAL FUNDS CARRIED FORWARD
108 224
108 224
The notes form part of these financial Statements
Page 5

Westerhope & Distrlct Community
Assoclatlon
Balance Sheet
31 March 2024
2024
Total
funds
2023
Total
funds
Unrestricted
funds
Restrlcted
funds
Notes
FIXED ASSETS
Tangible assets
io
6.583
6,583
5,877
CURRENT ASSETS
Debtors
Cash at bank and in hand
li
11,507
107 341
11,507
107 341
9,295
118,848
118,848
89,934
CREDITORS
Amounts falling due wlthln one year
12
(17,207)
(17,207)
{11,417)
NET CURRENT ASSETS
101 641
101 641
TOTAL ASSETS LESS CURRENT LIABILITIES
108,224
108,224
84,394
NET ASSETS
108 224
108 224
FUNDS
Unrestricted funds
13
108 224
TOTAL FUNDS
108 224
The financial Statements were approved by the Board of Trustees and authorised for issue on
and were signed on its behalf by:
..7.1.1.i..J L2.4...........
D Armstrong Trustee
Mr
rustee
The notes form part of these financial statements
Page 6

Westerhope & District Community
Association
Notes to the Financial Statements
for the Year Ended 31 March 2024
srATUTORY INFORMATION
Westerhope and District Community Association is an unincorporated charity, registered In England and Wales. The
charity's registered number and princlpal addre55 can be found in the Report of the Trustees.
ACCOUNTING POLICIES
Basls of preparing the financlal statements
The financial statements of the charity, which is a public benefit entlty under FRS 102. have been prepared in accordance
with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Reportlng Standard applicable in the UK
and Republic of Ireland {FRS 102) (effective l January 20191,, Financial Reporting Standard 102 'The Financial Reporting
standard applicable in the UK and Republlc of Ireland, and the Charities Act 2011. The financial statements have been
prepared under the historical c05t conventlon.
The financial statements are presented in Sterling £ and rounded to the nearest £.
Going concern
The trustee5 have prepared the financial Statements on the going concern basis and continue to monitor the impact of
increasing energy costs The trustees have already installed energy efficient equipment and will continue to install
further equipment to help with this.The trustees are not aware of any other uncertaintie5 about the charity's ability to
continue as a golng concern.
Income
All income is recognised once the charity has entitlement to the income, there is sufficient certainty or receipt
and so It is probable that the income will be received, and the amount of income receivable can be measured rellably.
Income from grants, including capital grants, is included within income when communication has been received in writing
of both the amount and the period to which they relate. In the event that the grant was received in advance of the period
to which it relates, the grant is therefore deferred and included in within creditors. When the grants are for a particular
restricted purpose, thi5 income is included in incoming resources of restricted funds when re￿1Vable.
Income from subscriptlon income is included when the memberships are renewed.
Interest on funds held on deposit is Included when receivable and the amount can be measured rellably by the charityl
this is normally upon notification of the Interest paid or payable by the bank.
Expenditure and irrecoverable vat
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party,
it Is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditu￿ is
classified under the following attlvity headings:
Expenditure on charitable activities includes the costs of running the community centre to enable the advancement of
education and leisure time of Inhabitants within the community to further the purpose5 of the charity and their associated
support Costs.
Irrecoverable VAT Is charged as a c05t against the artivity for which the expendlture was incurred.
Allocation of support and governance costs
Support costs have been differentiated between governance and other support costs. Governance costs
comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice.
These costs include costs related to independent examination and legal fees.
Governan￿ costs and support costs relating to charltable activities have all been allocated on a dI￿¢t cost ba51S.
Tanglble fixed assets
Depreclation is provided at the followlng annual rates in order to wrlte off each asset over its estimated useful life.
Fixtures and fittings
200/0 on cost
Tanglble fixed assets are stated at cost less depreciation and impalrment losses.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accountlng
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustee5.
Page 7
continued...

Westerhope & Dlstrict Community
Association
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
ACCOUNTING POLICIES- continued
Fund accountlng
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise
when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial ststements.
Penslon costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributlons payable to the charity's pension scheme are
charged to the Statement of Financial Activities in the period to which they relate.
Flnanclal instruments
The charity only has financial assets and Ilabilities of a kind that qualify as basic financial instruments. Basic financial
instruments are initially recognised at transattion value and subsequently measured at their settlement value.
Imparrment of assets
At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have
suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected
a55et is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount
is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in the Statement of
financial activities.
INVESTMENT INCOME
2024
2023
Dep051t account interest
306
189
INCOME FROM CHARITABLE AcfivITIES
2024
2023
Artivity
To advance education and leisure time of
inhabitants within the community
To advance education and leisure time of
inhabitants within the community
Association's income
58,536
51,885
Grants-others
Grants received, Included in the above. are as follows:
2024
2023
Newcastle City Council
400
CHARITABLE ACTIVITIES COSTS
Support
costs (see
note 61
Dirett
Costs
Totsls
To advance education and leisure time of
inhabitants within the community
Page 8
ontinued...

Westerhope & District Community
Association
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
SUPPORT COSTS
Governance
costs
To advance education and leisure time of
inhabitants withln the community
Included in governan￿ costs Is Independent Examiner's remuneratlon of £1,400 {2023 - £1,300).
Support costs, Included in the above, are as follows..
2024
To
advance
education
and
leisure
time of
inhabitants
within
the
community
2023
Total
activities
Accountancy and legal fees
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
There were no trustees, expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.
STAFF COSTS
2024
2023
Wages and salarie5
Social security costs
Other pension costs
13,279
576
211
11,521
351
158
The average monthly number of employees during the year was a5 follows:
2024
2023
Admlnlstration
No employees received emoluments in excess of £60,000.
Page 9
continued...

Westerhope & District Community
Associatlon
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestritted
funds
Restritted
fund5
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
7,013
7,013
Charitable activities
To advance education and leisure time of
inhabitants within the community
55,801
700
56,501
Investment income
189
189
Total
700
EXPENDITURE ON
Charitable activities
To advance education and leisure time of
inhabitants within the community
825
NET INCOME/(EXPENDITURE)
11,164
(125)
11,039
RECONCILIATION OF FUNDS
Total funds brought forward
73,230
125
73,355
TOTAL FUNDS CARRIED FORWARD
io.
TANGIBLE FIXED ASSETS
Fixtures
and
rittings
COST
At l April 2023
Additions
19,034
At 31 March 2024
DEPRECIATION
At l April 2023
Charye for year
13,157
At 31 March 2024
NET BOOK VALUE
At 31 March 2024
At 31 March 2023
Page 10
continued...

Westerhope & District Community
Association
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
ii.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trade debtors
VAT account
Prepayments
7,560
3,131
816
7,693
483
12.
CREDrroRS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Taxation and social security
Other creditors
401
55
13.
MOVEMENT IN FUNDS
Net
rnovement
in funds
At
31.3.24
At 1.4.23
Unrestricted funds
General fund
Designated Fund
The Postcode Community Trust
44,083
40.311
3,525
305
47,608
40,616
108 224
TOTAL FUNDS
108 224
Net movement in funds, included in the above are as follow5:
Incoming
resource5
Resources
expended
Movement
in funds
Unrestricted funds
General fund
Designated Fund
The P05tcode Community Trust
70,774
305
(67,249)
3,525
305
67 249)
TOTAL FUNDS
67 249)
Comparatives for movement in funds
Net
movement
in funds
Trallsfers
between
fund5
At
31.3.23
At 1.4.22
Unrestrlcted funds
General fund
Designated Fund
53,108
10.975
189
(20,000)
44,083
73,230
11,164
84,394
Restrlcted funds
WERC
125
(125)
TOTAL FUNDS
Page 11
continued...

Westerhope & Dlstrict Community
Association
Notes to the Financial Statements - contlnued
for the Year Ended 31 March 2024
13.
MOVEMENT IN FUNDS - continued
Comparative net movement In funds, included in the above are as follows-
Incoming
resource5
Resources
expended
Movement
in funds
Unrestrlcted funds
General fund
Designated Fund
62,814
189
{51,839)
10,975
189
63,003
Restricted funds
WERC
{51,839)
11,164
700
(825)
(1251
TOTAL FUNDS
52 664)
The unrestricted fund rep￿sents the free funds of the charity, which a￿ not designated for partlcular
purposes.
The charity has funds invested in a National Savings and Investment account and this is shown as an unrestricted
designated fund within the accounts.
The major restricted funds as detailed above relate to the following attivities carrled out by the charity:_
Newca
le Ci
Councll - WERC
These funds are used to purchase plants for flower beds in the neighbourhood.
14.
RELATED PARTY DISCLOSURES
There were no related party transartions for the year ended 31 March 2024.
Page 12

Westerhope & District Community
Association
Detailed Statement of Financial Activities
for the Year Ended 31 March 2024
2024
2023
INCOME AND ENDOWMENTS
Donations and legacies
Reimbursement of overheads
Subscriptions
6,000
839
6,000
6,839
7,013
Investment Income
Deposit account interest
306
189
Charitable activities
Association's income
Grants-others
58,536
51,885
Total incoming resources
91.079
63,703
EXPENDITURE
Charitable activities
Wages
Social security
Pensions
Water rates
Insurance
Light and heat
Telephone and internet
Postage and stationery
Sundries
Repairs and renewals
Purchase of equipment
Treatment to bowling green
WERC
cences
Legal and professional fees
Web51te c05tS
Cleaning
Donations
Rent of equlpment
Fixtures and fittings
Loss on sale of tangible fixed assets
13,279
576
211
2,101
335
24,272
1,220
291
72
3,534
2,660
2,738
11,521
351
158
2.595
528
20,239
1,009
167
271
3,103
4.216
825
599
994
494
1,454
398
69
2,181
192
491
1,151
451
9,204
814
371
2,078
65.849
51,364
Support Costs
Governance costs
Accountancy and legal fees
Total resources expended
Net income
This page does not form part of the statutory flnancial statements
Page 13