REGISTERED CHARITY NUMBER: 1044378
Report of the Trustees and
Unaudlted Flnanclal Statements
for the Year Ended 31 March 2025
for
Westerhope & Dlstrlct Communlty Association
S&W Audit Partners Limited
17 Queens Lane
Newcastle upon Tyne
Tyne and Wear
NEI IRN

Westerhope & Dlstrict Communlty Association
Contents of the Financlal Statements
for the Year Ended 31 March 2025
Page
Report of the Trustees
Independent Examlner's Report
Statement of Financlal Actlvlties
Balance Sheet
Notes to the Flnanclal Statements
7 to 12
Detalled Statement of Flnanclal Actlvltles
13

Westerhope & District Community Association
Report of the Trustee5
for the Year Ended 31 March 2025
The trustees present their report with the financial ststements of the charity for the year ended 31 March 2025. The
trustees have adopted the provisions of 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 {FRS 102) {effective l January 2019).
The Assoelatlon
The Association manages a Community Centre within nine acres of parkland In Westerhope, Newcastle upon Tyne. The
facilities include a Communlty Centre wlth a hall, meeting room, lounges, snooker room and associated servlces, a
bowling pavillon wlth changlng rooms, a bowling green, and a multi games area (MUGA). The parkland includes a
chlldren, play area and open grassland for public enjoyment and is now directly managed by the local authorlty. The
Community Centre and parkland Is owned by the local authority and the Centre leased to the Assoclation. The current
lease expired in July 2018. The Association continue5 running the Centre as a 'tenant in situ, while dlscussions with the
Councll continue regarding the term5 of a new lease. The Aswclation has successfully managed these facllities slnce
1977.
OBJECTIVES AND ACTIVITIES
Objectives and alms
The objectives of the Assoclatlon Is to offer resldents of Westerhope and adjolnlng areas a place to meet socially and
enjoy a wlde range of actlvltles Including education, sport, fitne55, leisu￿ and health servlces.
Slgnificant activities
Actlvltles avallable Include:
A soclal club
Llne, modern and sequence danclng
Zumba classes
Craft groups
Art Group
Outdoor bowls
Badmlnton
Snooker
Football (Managed by Newcastle City Councll)
Fllness classes
Chlldren'5 Dance Group
WI
The Centre offers rooms for hlre to resldents, buslnesses and other t)odles and Is popular for chlldren and adult partles
and other functlons.
Publlc beneflt
Membership Is available, wlthout restrictlon, to any person wlshlng to enjoy our facS1Sties. An annual membership
charge of £5,00 Is made and an activlty charge of about £3.00 per 5esslon. It 15 our alm to keep charges at an
affordable level so no Individual Is excluded because of flnanclal clrcumstances. Prlvate hlrers pay rental charges and
actlvlty fees are set by them.
Volunteers
The charlty Is very Involved In the cornmunlty and relles on voluntary help. The volunteers asslst wlth the runnlng of
the centre, enabling longer opening hours and lower staff costs than would otherwise be the case.
ACHIEVEMENT AND PERFORMANCE
Charltable actlvitles
The Centre Is a popular venue for publlc consultation5 ensuring good communlcatlon wlth the general publlc on key
matters affecting the area.
The Assoclation has successfully maintained servlces throughout the year and have hosted many publlc events keeplng
the Centre at the heart of the communlty.
The Assoclatlon works closely with schools, churches and other activlty provlders.
This year the charity had 220 (2024.. 230) members where their membership entitled them to acce55 the actlvltles run
by the centre. Addltionally, some 580 individuals attend regular activilies led by hlrers, such as Zumba and keep fit.
These numbers exclude casual use of the centre by private hirers.
Centenary Year
August 2025 marks the centenary of the Centre. To celebrate, the Association has undertaken significant upgradlng of
facilities including refurbishing the bowling green and the lounges using a crowdfunding scheme and a postcode lottery
grant.
The Trustees are particularly thankful to North of Tyne Combined Authority and the P05tcode Community Trust for
their generous support enabling these major upgrades to take place.
Page I

Westerhope & Dlstrlct Community Association
Report of the Trustees
for the Year Ended 31 March 2025
FINANCIAL REVIEW
Financlal position
At the year end the assoclation held unrestricted reserves of £129,357 which the Trustees believe to be an appropriate
amount to fund future requirements.
The Association does not make grants to external bodle5 but does, from time to tlmei give small donatlons for
activities whlch support the aims of the charity.
FINANCIAL REVIEW
Prinelpal funding sources
The Associatlon 15 funded ma5nly by Its own activities but enjoys Some local authorlty grant ald for speclfic purposes.
It Is expected that the Association wlll benefit next year from grants made by companles carrylng out housln9
development nearby.
The Assoclation is responsible for the runnlng costs of the Centre, Including utllities, furnlshlng and decoratlon and for
the purchase of any capital items for which grant aid is not available. The local authorlty Is responsible for structural
repalr and malntenance.
The Assoclatlon Is grateful to The Spacehlve projett whlch granted £26,265 to the Centre In July 2024 to allow
Improvements to be carrled out on the bowllng green dltches.
Detalls of each of these fundlng sources can be found on page5 1 l and 12.
The recelpt of thls fundlng enables the charlty to meet Its charltable objectlve to advan￿ educatlon and lelsure tlme or
Inhabltants wlthin the communlty.
Reserves pollcy
It Is the pollcy of the charlty to malntain unrestrlcted funds at a level which covers a reasonable expendlture perlod,
The charlty has Increased Its reserves pollcy to now cover at least six months expendlture. The level of unrestrlcted
reserves held at the year end Is consldered sufflclent to comply with the reserve5 pollcy and to allow some future
Investment on projects SLsch as energy savlng Initlatlves where grants are not available or are Insufficlent to cover the
full project costs.
At 31 March 2025 the charlty held free reserves of £93,510 (2024: £101,641}.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governlng document
The charity Is controlled by Its governlng document, a deed of trust and constltutes an unlncorporated charlty.
Reerultment and appolntment of new trustees
Trustees are elected from members of the Association from nomlnatlons made In advance of the AGM. The Trust
Deed sets out arrangements for the reslgnatlon, election and re-electlon of members as Trustees.
Oryanlsatlonal structure
The board of trustees adminlster the charity, where they meet regularly. A Chlef Executlve 15 appointed by the
trustees to manage day to day operatlons of the charlty. To facilltate effectlve operation, the Chief Executlve has
delegated authority* Wlthin terms of delegatlon approved by the trustees, for operational matters including finance,
employment and advancement of educatlon and leisure time of Inhabltants wlthln the communlty related activltles.
Xnductlon and trainlng of new trustees
New trustee5 undergo an Inductlon to brief them on:
their legal obllgatlons under charlty law;
the Charlty Comm1551on on public benefll;
Inform them of the content of the trust deed;
the committee and declslon making processes;
the business plan. and
recent financial Performan￿ of the charity,
Key management remuneration
The trustees consider the board of trustees as comprfslng of the key management personnel of the charity in charge of
dlrectingi controlling and operatlng the charity. All trustees give their time freely and no trustee remuneration was
paid In the year.
Risk management
The trustees have a risk management strategy which comprises:
an annual review of the principal risks and uncertainties that the charlty may face;
the establishment of policies, systems and prO￿dureS to mitigate those risks identified in the annual review,. and
the implementation of procedures designed to minlmise or manage any potential impact on the charity should those
risks materialise.
This work has Identified that financlal sustainability is the major financial risk for the charlty. A key element in the
Page 2

Westerhope & District Community Association
Report of the Trustees
for the Year Ended 31 March 2025
management of financial risk is a regular review of available liquid funds to settle debts as they fall due, regular lialson
with the bank, and active management of debtor and creditor balan￿5 to ensu￿ sufflclent worklng capltal by the
charity.
Attentlon has also been focussed on non-financial risks from fire. health and safety and management. These rlsks are
managed by ensurlng accreditation is up to date, having robust policies in place, and regular awarene55 training for
staff in operational areas.
REFERENCE AND ADMINISTRATIVE DETAILS
Reglstered Charlty number
1044378
Principal address
Hillhead Road
Westerhope
Newcastle upon Tyne
NE5 INE
Trustees
Mr D Armstrong Chief Executlve
Mr A Bell
Mrs P A Bell
Mr K Burn
Mr R Mccall
Mr D Hodgson
Independent ExamSner
Craig Henderson ACCA
S&W Audit Partners Llmlted
17 Queens Lane
Newcastle upon Tyne
Tyne and Wear
NEI IRN
Bankers
Bank of Scotland PIC
45-5 1 Grey Street
Newcastle Upon Tyne
Tyne and Wear
NEI 6EE
Approved by order of the board of trustees on
and slgned on Its behalf by..
r D Armstrong - Trustee
Page 3

Independent Examiner's Report to the Trustees of
Westerhope & District 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 Associatlon
(the Trust) for the year ended 31 March 2025.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordan￿ wlth the
requirements of the Charities Art 2011 ('the ACV).
report in respect of my examlnatlon of the Trust's accounts carried out under Section 145 of the Act and In carrylng
out my examlnation I have followed all appllcable Directions given by the Charity Commlsslon under Sectlon 145{5)(b)
of the Act.
Independent examiner's statement
I have completed my examination. I confirni that no materlal matters have come to my attention In connectlon wlth
the examlnation givlng me cause to believe that in any material respect:
accountlng records were not kept In ￿sPeCt of the Trust as required by Sectlon 130 of the Act,. or
the accounts do not accord with those records- or
the accounts do not comply with the appllcable requirements concernlng the form and content of accounts set
out In the Charities (Accounts and Reports) Regulation5 2008 other than any requirement that the accounts
glve a true and falr vlew whlch 15 not a matter consldered as part of an Independent examlnatlon.
I have no concerns and have come across no other matters In connection with the examlnatlon to whlch attentlon
should be drawn In thls report In order to enable a proper understandlng of the accounts to be reached.
Cralg Henderson ACCA
S&W Audlt Partners Llmlted
17 Queens Lane
Newcastle upon Tyne
Tyne and Wear
NEI IRN
Date:
Page 4

Westerhope & District Community Associatlon
Statement of Financial Activities
for the Year Ended 31 March 2025
2025
Total
funds
2024
Total
funds
Unrestritted
funds
Restricted
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
6,993
26,265
33,258
6,839
Charitable actlvltles
To advance education and lelsure time of
Inhabltants within the community
64,201
200
64.401
83,934
Investment income
508
508
306
Total
EXPENDITURE ON
Charltable actlvities
To advance education and lelsure tlme of
Inhabitants wlthin the communlty
200
NET INCOME/(EXPENDITURE}
Transfers between funds
{5, 132)
26,265
26 265)
21,133
23,830
14
Net movement In funds
21,133
21,133
23,830
RECONCILIATION OF FUNDS
Total funds brought forward
108,224
108,224
84,394
TOTAL FUNDS CARRIED FORWARD
129 357
129 357
108 224
The notes form part of these financial statements
Page 5

Westerhope & District Community Association
Balance Sheet
31 March 2025
2025
Total
funds
2024
Total
funds
Unrestricted
funds
Restricted
funds
Notes
FIXED ASSETS
Tangible assets
li
35.847
35,847
6,583
CURRENT ASSETS
Debtors
Cash at bank and in hand
12
13,065
13,065
11,507
107 341
109,327
109,327
118,848
CREDITORS
Amounts falling due wlthln one year
13
(15,817)
(15,817)
(17,207)
NET CURRENT ASSETS
101 641
TOTAL ASSETS LESS CURRENT LIABILITIES
129,357
129,357
108,224
NET ASSETS
129 357
129 357
108 224
FUNDS
Unrestrlcted funds
14
129 357
108 224
TOTAL FUNDS
129 357
108 224
ThebL flnanclal
statements. were approved by the Board of Trustee5 and authorlsed for Issue on
..￿..￿.<￿￿.￿u....￿).#%... and were slgned on its behalf by:
r D Armstrong Tr
MrA
stee
The notes fomi part of these financial statements
Page 6

Westerhope & District Communlty Assoclation
Notes to the Flnanclal Statements
for the Year Ended 31 March 2025
STATUTORY INFORMATION
Westerhope and Dlstrlct Community Association is an unincorporated charity, ￿gIStered In England and Wales.
The charity's reglstered number and principal address can be found in the Report of the Trustees.
ACCOUNTING POLICIES
Basis of preparlng the financial statements
The financial statements of the charity, which 15 a public benefit entily under FRS 102, have been prepared in
accordance with the Charities 50RP {FRS 102) 'Accounting and Reportlng by Charities.. Statement of
Recommended Practice applicable to charities preparlng thelr accounts in accordance with the Financial
Reporting Standard applicable In the UK and Republic of Ireland IFRS 102> leffectlve l January 20191,,
Financial Reporting Standard 102 The Flnancial Reporting Standard applicable in the UK and Republic of
Ireland, and the Charltles Act 2011. The financial statemer)ts have been prepared under the hlstorical cost
convention.
The flnanclal statements are presented In Sterllng £ and rounded to the nearest £.
Golng concern
The trustees have prepared the financlal statements on the golng concern basés and contlnue to monltor the
Impact of Increaslng energy costs The trustees have already installed energy efficient equlpment and wlll
contlnue to Install further equlpment to help with thI5.The trustees are not aware of any other uncertainties
about the charlty's ablllty to contlnue as a going concern.
Income
All income Is recognlsed once the charlty has entltlement to the Income, there 15 5ufflclent cert3lnty or recelpt
and so It 15 probable that the Income wlll be recelved, and the amount of Income recelvable can be measured
reliably.
Income from grants, Includlng capltal grants, Is Included wlthln Income when communlcatlon has been received
In wrltlng of both the amount and the period to whlch 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 wlthln credltors. When
the grants are lor a partlcular restrlcted purpose, thls Income Is Included In Incomlng resources of restrlcted
funds when recelvable.
Income from subscrlptlon Income Is Included when the membershlps are renewed.
Interest on funds held on deposlt Is Included when recelvable and the amount can be measured rellably by the
charlty,. thls Is normally upon notification of the Interest paid or payable by the bank.
Expenditure and Irrecoverable vat
Expenditure is recognlsed once there is a legal or constructlve obllgatlon to make a payment to a thlrd partyi
It is probable that settlement wlll be required and the amount of the obllgallon can be measured reliably.
Expendlture Is classified under the following actlvlty headlngs:
Expenditure on charltable activltles Includes the costs of runnlng the community centre to enable the
advancement of education and leisure tlme of Inhabltants wlthin the communlty to further the purposes of the
charity and their assoclated support costs.
Irrecoverable VAT Is charged as a cost agalnst the actlvlty for whlch the expendlture was Incurred.
Allocatlon of support and governance costs
Support Costs have been differentiated between governan￿ and other support costs. Governance costs
comprise all c05t5 Involvlng the publlc accountablllly of the charity and its compliance with regulatlon and good
practice. These costs Include costs related to independent examlnatlon and legal fees.
Governance costs and 5UPPOrt costs relatlng to charltable activities have all been allocated on a dlrect cost
basis.
Tangible fixed assets
Depreclation Is provided at the following annual rates In order to write off each asset over Its estimated useful
Fixtures and fittings
20% on cost
Tangible fixed a55ets are stated at cost le55 depreciation and impalmient losses.
Taxatlon
The charity Is exempt from tax on Its charitable activities.
Fund accounting
Unrestricted funds can be used ir) accordance with the charitable objertives at the discretion of the trustees.
Page 7
continued...

Westerhope & Distrlct Community Assoclatlon
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
ACCOUNTING POLICIES- continued
Fund accountlng
Restricted funds can only be used for particular restricted purpose5 Wlthin the objects of the charlty.
Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanatlon of the nature and purpose of each fund 15 included In the note5 to the financial statements.
Penslon costs and other post-retirement beneflts
The charlty operates a defined contribution pension scheme. Contributions payable to the charlty's penslon
scheme are charged to the Statement of Financial Activities in the period to which they relate.
Flnanclal Instruments
The charity only has financlal assets and Ilabllltles of a kind that quallfy as baslc flnanclal Instruments. Baslc
financlal instruments are Inltlally recogn15ed at transattlon value and subsequently measured at thelr
settlement value.
Impalrment of assets
At each reporting date fixecl a55et5 are revlewed to determine whether there Is any Indication that those assets
have suffered an Impalrment 1055. If there Is an Indication of possible Impalrment. the recoverable amount of
any affected asset is estlmated and compared with Its carrylng amount. If estimated recoverable amount Is
lower, the carrying amount Is reduced to its estlmated recoverable amount, and an impalrment loss Is
recognlsed Immedlately In the statement of financlal activities.
DONATIONS AND LEGACIES
2025
2024
Donatlon5
Relmbursement of overheads
Subscrlptions
26,265
6,000
993
6,000
839
INVESTMENT INCOME
2025
2024
Deposlt account Interest
508
306
INCOME FROM CHARITABLE ACTIVITIES
2025
2024
ActivSty
To advance education and leisure tlme of
InhabStant5 Wlthin the community
To advance educatlon and leisure tlme of
Inhabltants within the communlty
Assoclatlon's Income
64,201
58,536
Grants-others
200
Page 8
continued...

Westerhope & District Community Assoclatlon
Notes to the Financlal Statements - continued
for the Year Ended 31 March 2025
CHARITABLE ACTIVITXES COSTS
Support
costs (see
note 7)
Direct
Costs
Totals
To advance education and lelsure time
of Inhabitants within the community
SUPPORT COSTS
Governance
C05t5
To advance educatlon and lelsure tlme of
Inhabitants within the community
Included In governan￿ costs is Independent Examlner's remuneratlon of £1,813 (2024 - £1,400).
Support costs, Included In the above, are as follows:
2025
To
advance
education
and
lelsure
tlme or
Inhabltants
within
the
communlty
2024
Total
actlvltles
Accountancy and legal fees
TRUSTEES, REMUNERATION AND BENEFITS
There We￿ no trustees, remuneratlon or other benefits for the year ended 31 March 2025 nor for the year
ended 31 March 2024.
Trustees, expenses
There We￿ no trustees. expenses pald for the year ended 31 March 2025 nor for the year ended
31 March 2024,
STAFF COSTS
2025
2024
Wages and salarie5
Social security COStS
Other pen51on costs
15,300
893
272
13,279
576
211
The average monthly number of employee5 during the year was as follow5:
2025
2024
Admlnlstratlon
No employees received emoluments In excess of £60,000.
Page 9
continued...

Westerhope & Dlstrict Community Association
Notes to the Financial Statements - contlnued
for the Year Ended 31 March 2025
io.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
Restricted
funds
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
6,839
6,839
Charitable activities
To advance education and lelsure time of
Inhabitants within the community
83,934
83,934
Investment income
306
306
Total
EXPENDITURE ON
Charitable actlvltles
To advance educatlon and leisure tlme of
Inhabitants wlthln the community
NET INCOME
23,830
23,830
RECONCILZATION OF FUNDS
Total funds brought forward
84,394
84,394
TOTAL FUNDS CARRIED FORWARD
108 224
108 224
ii.
TANGIBLE FIXED ASSETS
Flxtures
and
flttings
COST
At l Aprll 2024
Addltions
Dlsposals
21,818
34,323
At 31 March 2025
DEPRECIATION
At l April 2024
Charge for year
Eliminated on dlsposal
15,235
5,059
At 31 March 2025
NET BOOK VALUE
At 31 March 2025
At 31 March 2024
12.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Trade debtors
VAT account
Prepayments
7.915
4,224
926
7,560
3,131
816
Page 10
continued...

Westerhope & District Communlty Association
Notes to the Financial Statements- contlnued
for the Year Ended 31 March 2025
13.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Taxatlon and soclal security
other creditors
134
401
14.
MOVEMENT IN FUNDS
Net
movement
In funds
Transfers
between
funds
At
31.3.25
At 1.4.24
Unrestricted funds
General fund
Designated Fund
The Postcode Communlty Trust
47,608
40.616
(640)
508
37,861
84,829
41,124
11 596)
108,224
(5,132)
26,265
129,357
Restrlcted fund$
Spacehlve
26,265
(26,265)
TOTAL FUNDS
108 224
129 357
Net movement In funds, Included In the above a￿ as follows:
Incomlng
resour￿$
Resources
expended
Movement
In funds
Unrestricted funds
General fund
Deslgnated Fund
The Postcode Communlty Trust
71,194
508
(71,834)
(6401
508
71,702
(76,834)
{5, 132)
Restrlcted funds
WERC
Spacehlve
200
(200}
TOTAL FUNDS
77 0341
Comparatlves for movement In funds
Net
movement
In funds
At
31.3.24
At 1.4.23
Unrestrlcted funds
General fund
Designated Fund
The Postcode Communlty Trust
44,083
40,311
3,525
305
47,608
40,616
108 224
TOTAL FUNDS
108 224
Page 11
continued...

Westerhope & District Community Association
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
14.
MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
In funds
Unrestricted funds
General fund
Designated Fund
The Postcode Communlty Trust
70,774
305
(67,249)
3,525
305
67 249)
TOTAL FUNDS
67 249)
The unrestrlcted fund represents the free funds of the charity, whlch are not deslgnated for partlcular
purposes.
The charlty has fund5 Invested In a National Savlngs and Investment account and thls Is shown as an
unrestrlcted de51gnated fund wlthln the accounts.
The major restrlcted funds as detailed above relate to the followlng actlvltles carrled out by the charlty'.-
-WE
These funds are used to purchase plants for flower beds In the nelghbourhth)d.
Thls was a crowd fundlng project for Improvements to the bowling green whlch was undertaken durlng the
year.
15.
RELATED PARTY DISCLOSURES
There were no related party transactlons for the year ended 31 March 202S.
Page 12

Westerhope & District Community Association
Detailed Statement of FlnancFal Actlvities
for the Year Ended 31 March 2025
2025
2024
INCOME AND ENDOWMENTS
Donations and legacles
Donations
Relmbursement of overheads
Subscriptions
26,265
6,000
993
6,000
839
33,258
6,839
Investment income
Deposlt account interest
508
306
Charitable activltles
Association's Income
Grants-others
64,201
200
58,536
Total Incomlng resources
98,167
91,079
EXPENDITURE
Charltable actlvltles
Wages
Soclal securlty
Pensions
Water rates
Insurance
Llght and heat
Telephone and Internet
Postage and statlonery
Sundrles
Repairs and renewals
Purchase OF equipment
Treatment to bowllng green
WERC
Llcences
Legal and professlonal fees
Webslte costs
Cleanlng
Donatlons
Pledges to Spacehlve
Rent of equlpment
Flxtures and flttlngs
15,300
893
272
1,953
246
18,049
1,262
142
74
8,371
13,279
576
211
2,101
335
24,272
1,220
291
72
3,534
2,660
2,738
200
857
1,180
580
9,785
1,278
9,300
420
491
1,151
451
9,204
814
371
75,221
65,849
Support costs
Governance costs
Accountancy and legal fees
Total resources expended
Net Income
This page does not form part of the statutory financial Statements
Page 13