PILANDS WOOD COMMUNITY ASSOCIATION REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 REGISTERED CHARITY NUMBER: 1049953
PILANDS WOOD COMMUNfrY ASSOCIATION REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Page Report of the Trustees Independent Examinevs Report Statement of Financial Activities Balance Sheet 10 Notes to the Financial Ststements THE FOLLOWING PAGES ARE FOR MANAGEMENT PURPOSES ONLY: Detsiled Income and ExFndAture Account 18
PILANDS WOOD COMMUNITY ASSOCIATION Page I REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 The Trustees are pleased to present th¢ir annual Report and Financial Statements of the charity for the year ended 31 March 2025. The Financial Statements have been prepared in accordance with the accounting policies set out in not¢ I to the Financial Statements and comply with the charity's trust deed. the Charities Act 2011 and Accountin8 and Reporting by Charities: Statement of Recommended Practice applicable to cIwAties prepar1 their Financial Statement in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ir¢land (FRS 102). REFERENCE AND ADMINisfRATIVE INFORMATION PRINCIPAL OFFICE: Pilands Wood Community Association Pilands Wood Centre Chamberlayne Road Bursledon S019 9RH TRUSTEES: During the financial year. the Board of Trustees was form¢d to replace the forniff Managementcommittee and was served by the followin8 members during the year. The trustees who served during the year are: B Murrny TMHack A J Kelly JA Wmills S J Peach K Puckett Appx>inted 18 September 2024 Appointed 18 Septemb¢r 2024 ApIllted 18 September 2024 AptK)inted18 September 2024 Appointed 18 September 2024 INDEPENDENT Abraham & Dobell 230 Shirley Road SouthaD]pto S015 3HR
PILANDS WOOD COMMUN ASSOCIATION Pydge 2 REPORT OF THE TRUSTEES (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 ORIEcfIvFS AND ACllVTfiES FOR THE PUBLIC BENEFrr The &8sociation's objects and principal activities are: To encourage those living in the area of benefit to use the centre as a step up to learning skills. springboard to employmenL to develop social and interactive skills and pursue hobbies and interests. . To obtsin sufficient funds from l¢ttings to meet the financial requirem to keep the building in good repatr) pay staff to the centre and assist in the fimding ofprojects. The main ar of charitable activity are: Letting of the centre to a day centr4 preschooL groups and clubs. Centre assisted funding of a play group. Community shop. Community Panty Community events Hosting community parers. Publlc Benefit Statement Our main activities and who wc try to help are describ abov& All of our activities are undertaken to further our charitable pury)oses for the public benefiL tn shaping our objectives and plaDning our activities, the Tntss have considered the Charity Commi&8ion's guidance on public benefit including the guidance 'Public BenefiL. Running a Clwity (PB2)'. ACHIEVEMEIYTS AND PERFORMANCES Pilands Wood Community Centre has continued to play a vital role as a welcoming hub for the local community. We have successfully maintained key service& including our Community Panty and Community Shop. providing essMtial SUPE to residents. The eentre has sustained a strong progrftmmc of rGgular hirc4 iurludiug a psChool, bowls club. and a range of exercise and wellbeing classo alongside other community activities. The smaller m¢cting room has continued to be well used for advice sessions. supporting those in need of guidance and supporL We hav¢ also madc improvements to the centre"s facilitie4 incluling a refit of the ladies, toilets and necessary roof repairs. helping to ensure the building rernal safe and welwming. We would like to extend our sincere thanks to Paul Cox for generously volunteering his time to carry out the roof repa8. and to Becky Wiseman and Ross Mcclean for their support in enabling us to secure funding towards the ladies. toilet refurbishmcnt.
PILANDS WOOD COMMUNITY KW)CIATION Page 3 REPORT OF THE TRUSTEES (CONTTED) 31 MARCH 2025 ACHIEVEMENfs AND PERFORMANCES (CorINUED) Ivhile anti-social behaviour rernai an ongoing challenge, levels hav¢ improved compared to the previous year. Overall, the year reflects Continu stability, Te8ilienc4 and a Strong LX)mmitment to SUPWting and btinging together our conununity. FINANCIAL REVIEW Income from lettings and other activities decreased this year to £29,133. compared with £32,956 in 2024. Overall Income increas¢d to £102,043, rA)mpated to £87,672 in 2024. Expenditure in the year to 31 March 2025 also incre&sed to £97.773 from £77227 in the previous The association achieved a swplus for the year ended 31 March 2025 of £4,270 (2024 - £10,445). Overall the committee are satisfied with the outcome. We continue to be gratefill for those who support th¢ ¢¢ntre at this time by way of grants and realis¢ the importance of their contribution to the centre. Prlnelple Fundlng Souree8 The funding sources for the charity are currently by way of grant funding and letting income. As a result of increasing constraints on the expenditure of local authorities, the cl)arity has to s¢¢k funding from a muth broader group of agencies and increase lettin8 income. Investment Poliey Asidc from retaining a pnmlent amount in res¢rv¢s eath yw. most of the charity's funds are to be spent in the short-terni so there are few fimds for lon8-terni investmenL A review of investment policies is plann1 early in the new financial year. Reserves Pollcy and Going Con¢erD The Trustees have examined the charity's requirements for reserves in light of the main risks to the organisation. They have establish¢d a policy whereby the unrestricted fimds not committed or invested in tangible fixed a&sets held by the charity should be six months of thc cxpenditure. The Trustees are of a view that Pilands Wood Community AocIation is a goin8 concern.
PILANDS WOOD COMMUNITY ASSOCIATION Page 4 REPORT OF THE TRUSTEES (CONTINUED) 31 MARCH 2025 PLANS FOR FUTURE PERIODS During the coming year our aims are: - To look at new ways of increasing our income. - To increase private hir¢s to increase income. To continue to recruit and train more volunteers. . To liaise with lo¢al training kilitators to access relevant comnmttee and vojuntecr training. - To involve the community in all aspects of the of the Communlty C¢ntre. . To gain funding to meet the community's needs. - To continue to run a community panty. - To improve the centre's facilities for the community. . To host Community events. Looking ahead, the centre aims to continue improving its facilities and accessibility. Plann developments include the refurbishm¢nt of the men's toile the installation of external lighting to enhance safety and visibility. and the exploration of a potential front-facing extension to fither expand the ¢entre'8 capacity and community use. STRUCTU GOVERNANCE AND MANAGEMENT GovernlDg Document The association is an unincoTporated trust constituted on 6 Dember 1994 and amended 26 October 2000 and 18 June 2001. governed by a Constitution overseen by and registered as a charity number 1049953. The association was established under a constitutio whAch established the objects and powers of the charitable a&80cl1on. Re¢rultm¢nt #nd Appolntment of the Thistees Under the requirements of the Constitution of Associatio the TnteeS are eIected to serve for a period of one year. after which they must Ee re•elected at the Annuat General Meetin8. to thc natur¢ of obj¢ctiVC3 of thc as30clatlo It is hoped the needs of the area of benefit wlll be approwiat¢ly reflectcd through the diversity of the future tntee body.
PILANDS WOOD COMMUNITY ASSOCIATION Page 5 REPORT OF THE TRUSTELS (coiYrINUED) FOR THE YEAR ENDED 31 MARCH 2025 STRucfuRE, GOVERNANCK AND MANAGEMENT (CONTINUED) Trustee Induction and Trnilling New trustees and volunteers are invited and encouraged to attend a 3¢rics of short training sessions to familiarise themselves with the charity and the context within which it operates. This takes the form of meetings with the existing trustee3; an introduction to trustees, responsibilities and charity law by Hampshire County Council. vaTiOUS one day courses by E&8tleigh Borough Council and other affiliated organisation4 and cover3: the obligations of Trustees: the main documents which set out the operational framework for the charity. including the Constitution; resources and the current financial sition &8 set out in the latest published Financial Statements: future plans and objecttves; and health and safety. licensin& security. risk management and environmental i33ues. An introductory pack has also been preFwred drnwing inf0mt10Th fonn the various Chlty Commission publications SI posted through the Commission's guide 'The Essential Trustee, as a follow up to these sessions. This is distributed to all new trustee4 alon8 with th¢ Constitution and latest Financial Statements. Risk Management The Trustees are conducting a review of the major risks to which the charity is exposed. A risk register is to be established and is to be updated at least annually. Where appropriate> Systems or procedures are to be established to mitigate the risks the charity faces. Significant external risks will lead to the development of a strategic plan which will allow for the divw6ification of funding and activities. tnternal control risks will be n]in]sed by the implementation of procedures for authorisation of all transactions and projects. ProdUr¢S are in place to ensure rx)mpliance with health and safety of staff. volunteers, clients and visitors to the centre. These procedures are periodically reviewed to ¢nsure that they continu¢ to meet the neds of the charity. Organisational Structure The Pilands Wood Community Association has a Board of Trustec3 of up to six members who mcet quarterly and are responsible for the strategic direction and policy of the Charity. At pres¢n¢ the Board of Trustees has 6 members. A sch¢m¢ of d¢l¢8ation will put into placc and day to day responsibility for th¢ provision of the services rests with the chairma along with the Youth and Treasurer Trustees. The Chainnan is responsible for ensuring that the clJaTity delivers the services specified and that key perforn]ance indicators are met. The Centre Co-othator employed by the tn has delegated responsibility for the day to day operation managem¢nt of th¢ Centr¢: individual supervision of thc staff team and also cnsuring that the team continue to develop their skills and working practieeg in line with good Practice.
PILANDS WOOD COMMUNTfY ASSOCIATION Page 6 REPORT OF THE TRUSTEES (CONTMTED) FOR THE YEAR EI¥DED 31 MARCH 2025 STRucfuRE, GOVERNANCE AND MANACEMENT (CONTINUED) Pay Poliey for Senior Staff The pay for all senior staff employed by the clwAty is reviewed on a regular basis and any changes to salaries are dependent on the employees and the charity's overnll ptrfornwnc& Related Partles In so far as it is complementary to the charity's objects the charity is guided by both local and national policy. At a national level, objectives such as provision of serVIL to care for children. provision of IT training and facilities and promotion of projects Whe all age groups MIL At a local levcl, various groups use the centre to provide activities and services to the area of benefit. RESPONSIBILITIES OF THE TRUSTEES IN RESPEcf OF THE FINANCIAL STATEMENrs The trnstees are respon8ibl¢ for prying the Rwirt of the Trustees and the Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Gener]Y Accepted Accounting Practice). The law applicable to charities ID England and Wales requires the trustees to prepare Financi Statements for each financial year which give a true and fair view of the state of the affairs of the charity and of the incoming resources and application of resources of the charity for that period. ]n preparing these financial statemthts the trustees are required to: select suitable accounting policies and apply them consistently; observe the methods and principles in the Charities SORP; make judgements and estimates that are reasonable and prudenL state whether applicable accounting standards have been follow subjcrt to any departures disclosed and explained in the Financial Siatements: and prepare the financial statements on a going basis unl5 it is ]nappriate to pr¢sume that the charity will continue in busin. The trustees are responsible for maintsining proper accounting reconls which disclose. with reasonable aecuraey 4t any time. the finaneial po8ltion of the clwity ana to ¢nAble th¢m ¢0 ensur that th¢ Financial Statements comply with the Charitics Act 2011. the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed Th¢y are also resw)nsible for safeguarding the assets of the charity an(L henc4 for taking reasonable steps for the prevention and detection of fraud and other irreguknties. The trustees are responsible for the maintenance and integrity of the charity and fu)ancial inforniation included on the charity's website in accordance with legislation in the United Kingdom governing the preparation and disseminthon of Financial Ststements.
PILANDS WOOD COMMUNITY A&SOCIATION Page 7 RKPORT OF THE TRUSTEES (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 IM)EPENDENT EXAMtNERS We re.appointed Abraham & Dobell as the charity's indejxndent CXami during thc ycar and they have expr¢ssed their willingness to wntinue in that capacity. Approved by tbe Truste¢8 on 13 April 2026 and 8igRed on thetr behalf by: VL K PUCKE
INDEPEIYDENT EXAMINER'S REPORT Page 8 TO THE TRUSTEES OF FOR THE YEAR ENDED 31 MARCH 2025 I report to the trustCe8 on my examinthon of the aLYoullts of Pilands Wood Community Association for the year ended 31 March 2025. RESPONSIBiufIFS AND BASIS OF REPORT As the trustees of the charity you are responsible for th¢ preparation of the accAyunts in accordance with the requirements of the Cl)arities Act 2011 ('the Act.). I ryort in rwect of my exaMiOn of the charity's accounts Carri out under section 145 of the 2011 Aet and in carrying Out my examination I hav¢ followed all the applicable Directions given by th¢ Charity Commission under section 145(5)(b) of the Act. INDEPENDE[ EXAMtNER?s sfATEMENr I have completed my examiOn. I confirn) that no materll matters bav¢ wme to my attention in cotinection with the Cxamion giving me cau8¢ to believe that in any material respect: aoUnting ordS were not kept ia Irspxt of the cbarity as required by section130 of the Act. or the accounts do not accord with those r. or the accounts do not comply with the applicable requirements conc¢rning the forni and content of accounts set out in the Charities (Accounts and R¢ports) Regulations 2008 other than any requir¢m¢nt that the accounts give a 'tsue and fair view. which is not a matter considered as part of ao independent examinatio I have no concerns and have (e across no other matters in conn¢¢tion WAth the examination to which attention should be drawn in this rep)rt in order to enable a proper understandin8 of the accounts to be reached. DAVID JMANT FCA tNSTITUTE OF CHARTERED AccouNfANfs IN ENGLAND & WALES Southampton S015 3HR 13 April 2026
Page 9 FOR THE YEAR ENDED 31 MARCH 2025 2025 Unrestrfieted Total FBnd8 Funds 2024 Total Funds COME Notes Donations and grants Charltable activities Bank interest 56267 45,687 89 56267 45,687 89 49,163 38.448 61 TOTAL INCOME IIY2,043 102,043 87,672 EXPENDITURE Charitsble activities 97.773 97.773 77.227 TOTAL EXPENDITURE 97.773 97.773 77.227 NET INCOME AND NET MOvEmEr IN FUNDS FOR THE YEAR 4,270 4270 10,445 RECONCILIATION OF FUNDS Total fimds brougbt forward 22.780 21780 12.335 Totsl funds Carried forward £27,050 £27.050 £22,780 Th¢ Statement of Financial Activities includes all gains and losses in the year. All income and expenditwe derives from Lxmtinuing activities. The notes on pages 11 to 17 forn part of these Flnaneial Ststement&
Page 10 BALANCE SHEET AS AT 31 MARCH 2025 2024 CURRENT ASSETS Debtors C&sh at bank and in band 615 28.809 4,522 22.133 TOTAL CURRENT ASSETS 29,424 26.655 Creditors: Allunts falling due within one year 2J74 3,875 NET CURREIYT ASSETS 27,050 22,780 NET ASSETS 10 £27.050 £22,780 Unrestricted income funds 11 27,050 £21780 £27.050 £22,780 Approved by the Trustees on 13 April 2026 And signed OD their behalf by: K PUCKETT The Dotes OD pages 11 to 17 form part of these FinaDeial Staternent&
Page 11 NOTES TO THE FINANCIAL STATEMENrs FOR ThE YEAR ENDED 31 MARCH 2025 AccouNfING POLICIES The principal accounting policies are SumSed below. The accounting policies have been applied consistendy throughout the year and in the Prling year. (a) BA8is of PrepAratlon The Financial Statements have been prepared under the bistorical cost convention. The Financial Statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their Financial Ststements in accordance with the Financial Reporting Standard applicabl¢ in the UK and Republic of ITcland (FRS 102) - (Charities SORP (FRS 102)). the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Art 2011. The clwity constitutes a public benefit entity as defined by FRS 102. Th¢ truste¢s consider that there are no rnater1 uncertainties about the charity's ability to continue as a going conccrn. The Financial Statements are wepared in Sterlin& which is the fimctional currency of the charity. Monetary amounts are round to the nearest £. (b) Funds Strueture Unrestricted funds are available for use at the discretion of the trustees in fitherance of the general objectives of the charity. Restricted funds are subjected to restrActions on their expenditure imposed by the donor. (c) Ineome All income is included in the Statement of Financial Activities when the charity is entitled to the income and the amount can be quantified with Arasonable accuracy. The following specific policcs are applied to particular categories of income: Donations and legacxes are reIVed by way of gzants and donations and are included in full in the Ststement of Financial Activities wh¢n receivable. Grants, where entitlement is not conditional on the delivery of a specific perfomjance by the charlty, are recOlS¢d when the charity becomes unconditionally entitled to the Donated servlces and facilities are included at the value to the charity wher¢ this can be quantified The value of services prnvided by volunteers has not been included in these Financial Statements. Investment income is Includ when receivable.
PILANDS WOOD COMMUMTh ASSOCIATION Page 12 NOTES TO THE FINANCIAL sfATEMENrs (CONTMtED) FOR THE YEAR EIYDED 31 MARCH 2025 AccouwfINC POLICIES (COrnED) (d) Expendlture Expenditure is recolSed on an basis as a liability is incurred. Expenditure includes any VAT which cannot be recovered and is reported &8 part of the expenditu to which it relates: Charitable expenditure comprises those costs incurred by the charity in thc delivery of its activities and services for its benefieiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Governanc¢ Costs include those costs associat with meeting the constitutional and statutory requirements of the charity and include the Indendent Examinels fees and costs linked to the Strategic management of the charity. AII costs are allocated between the expenditure categories of the Statement of Financial Activities on a basis desi1 to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate b&8iS. (e) Debtors Any amounts owing to the clwity at 31 March in reSpt of income are shown as debtors. if and when they arise. (fj Credltors CdItorS are recognised where the charity has a present ObliglOn resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can bc measured or estimated reliably. Finanelal In8trumeDts The charity only has financial assets and fin8nciaJ liabilities of a kind that qualify as basic financial instruments. BasiG financial instruments are initially recognised at transaction value and subsequently measured at thelr settlement valuc.
PILANDS WOOD COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL sfATEMENrs (CONTINUED) Page 13 FOR THE YEAR ENDED 31 MARCH 2025 DONATIONS AND GRANTS The followin8 gencral grants were received for the centre &tivities durAn8 the year: 2025 2024 Unrestricte41 Total Totsl Funds FuDdg Funds Eastleigh Borough CounciI Hampshire County Council Access to Work Hampshire & IOW 29.100 26.407 29,100 26,407 31,850 12.000 5.313 760 760 £56267 £56.267 £49,163 In 2024 the donations and grnnts received of £49.] 63 We unrestricted. There were no donated services and facilities receivable which could be quantified in the year (2024 - £nil). INCOME FROM CHARITABLE ACTIVITILS The followlng incom¢ was generated durAng the year. 2025 Unr¢3trleted Total Fun4LT Funds 2024 Total Funds Lettings and other projKts Community Panty Community Shop 29.133 15.343 1,211 29.133 15,343 1211 32.956 4,367 1.125 £45.687 £45,687 £38,448 In 2024 the income from charitable activities of £38.448 w&8 unrestricted.
Page 14 NOTLS TO THE FINANCIAL STATEMENTS (CONTm)) FOR THE YEAR ENDED 31 MARCH 2025 INCOMK FROM INVESTMENT 2025 Unrestrleted Total Fund8 Fund8 2024 Total Funds Bank interest £89 £89 £61 ANALYSIS OF EXPENDfTURE ON CHARITABLE ACTIVITIES 2025 Total Centre Total Staff costs Premises and centre Support costs Governance costs 23.932 70,184 2,865 792 23,932 70,184 2.865 792 19.947 53,351 3,269 660 £97,773 £97,773 £77.227 In 2024 the expcnditurc on charitable activities of £77227 was unrestricted. ANALYSIS OF SUPPORT AND GOVERNANCE cOs The charity IdelfieS the costs of its support fimction by way of apportionmenL It then identifies those sts which relate to the governance fimction. The support Costs and gov¢rnance costs are Analysed as follows: General Total Basis of Support Governanee Funds Apportionment General office costs 2,865 792 3,657 Usage £2,865 £792 £3.657
Pag¢ 15 NOTLS TO THE FINANCIAL STATEMEKrs (CONnNUED) FOR THE YEAR ENDED 31 MARCH 2025 STAFF COSTS AND NUMBERS 2025 2024 Salaries and Social Sexurity costs £23,932 £19,947 The average weekly number of employees during the year was: No one earned more than £60.000 p¢r year. DEBTORS 2025 2024 Lettings £615 £4,522 CREDITORS: Amounts fallfjng due within one year 2025 2024 Accruals and other creditors £2.374 £3,875
PILANDS WOOD COMMUNrrY ASSOCIATION Page 16 (coNriNUED) FOR THE YEAR ENDED 31 MARCH 2025 10. ANALYSIS OF NET ASSEI3 BETWEEN FUNDS Fund balances are rcpresented by: 2025 Unrejtrleted Totsl Funds Fund8 2024 Total Funds Current liabilAtie8 29,424 2.374 29,424 2J74 26,655 3,875 Net assets at 31 March 2025 £27.050 £27,050 £22,780 I I. ANALYSIS OF MOVEMENTS IN FUNDS AND FUND DETAILS At At 01.0424 IDeome Expenditur¢ 31.0325 unrestr1et Funds Gener funds 22.780 102,043 97,773 27,050 Total Unrestrleted Fundsrrotal Funds £22,780 £102,043 £97,773 £27,050 Unrestrictsd Funds comprise those fimds which trustees are free to use in accordance with the ch8ritable objects. 12. TRUSTEES, REMUNERATION Trustees received no remuneration ill the year (2024 - £nil).
Page 17 NOTES TO THE FINANCIAL STATEMEN13 (CONTINifED) 31 MARCH 2025 13. RELATED PARTILS There were no related paty traDsactions (2024 - £nil). 14. TAXATION As a charity, Pilands WO Community Association is exempt from tsx on income and gains to the extent that these are applied to its charitable objts, No tax charges have arisen in the charity.