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2025-12-31-accounts

RAINHAM & WENNINGTON COMMUNITY ASSOCIATION Registered Charity Number 1055452

REPORT AND ACCOUNTS

YEAR ENDED 31ST DECEMBER 2025

RAINHAM & WENNINGTON COMMUNITY ASSOCIATION Registered Charity Number 1055452

REPORT AND ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2025

C O N T E N T S

Report of the trustees 1-3
Independent examiner’s report 4
Statement of financial activities 5
Balance sheet 6
Notes to the accounts 7-10

1

RAINHAM & WENNINGTON COMMUNITY ASSOCIATION Registered Charity Number 1055452

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2025

The trustees present their annual report and financial statements of the charity for the year ended 31st December 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s constitution, the Charities Act 2011 and the 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, published 16th July 2014.

Objectives and activities for the public benefit

The charity was established on 10th November 1995 to promote the benefit and improve the lives of the inhabitants, including organisations, of Rainham and Wennington, as defined by the local authority boundaries, without distinction.

The charity has secured the establishment of the Brenda Blakemore Community Centre in the furtherance of its objectives, which it maintains for the benefit of its users. The charity is also at liberty to promote such charitable activities as may be determined in achieving its purpose.

Achievements and performance

The charity’s objectives have been achieved by associating the inhabitants, including organisations, in a common effort to advance education and to provide facilities in the interests of social welfare, recreation and leisure time occupation with the object of improving their lives.

The objectives are achieved by providing the community with the facilities to conduct various social, sporting and leisure activities.

Financial review and reserves

The charity’s principal sources of income are from the hire of the Brenda Blakemore Community Centre. The charity’s expenditure is wholly applied for the maintenance and preservation of the centre used for generating its funds and for the satisfaction of its objectives.

The charity continued to derive its income from the hire of the community centre and suffered a net deficit of £296 for the year.

The results of the charity for the year are set out on page 5 of the accounts.

It is the charity’s policy that accumulated reserves are applied to the maintenance and improvement of its facilities for the benefit of all its users. A summary of the charity’s reserves are detailed in note 6 of the accounts.

The trustees, through the associations members, intend to continue managing the association’s activities and funds as they have in the past, in the best interests of the charity’s objectives and those of its members.

2

RAINHAM & WENNINGTON COMMUNITY ASSOCIATION Registered Charity Number 1055452

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2025

Structure, governance and management

The charity is a registered charity, number 1055452, governed by a constitution in the form of an association, and is directed by a general committee which include members operating in the defined area set out by the constitution and who undertake to uphold the charity’s objectives.

The trustees are the key management personnel of the charity in charge of directing and controlling its operation and activities on a day to day basis. The trustees give their time freely and are not remunerated. Details of trustee expenses and related party transactions are disclosed in note 1 of the accounts.

Reference and administrative details

Trustees

R. M. Warner (chair of trustees) R. Barrett Mrs L. E. Warner C. Lipman

Principal Office

Brenda Blakemore Community Centre Davies Close Rainham Essex RM13 9LJ

Accountants

Soteriou & Company Limited Accountants Devonshire House 83 Devonshire Road Hornchurch Essex RM12 4LG

Bankers

Barclays Bank PLC 1 Churchill Place London E14 5HP

Trustees’ responsibilities in relation to the financial statements

The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales require the charity trustees to prepare financial statements for each year which show a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing those financial statements the trustees are required to:

3

RAINHAM & WENNINGTON COMMUNITY ASSOCIATION Registered Charity Number 1055452

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2025

The trustees are responsible for keeping proper accounting records that 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 Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the trust constitution. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the charity in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements.

Approved by the trustees on 13th April 2026 and signed on their behalf by:

R. M. Warner Chair of Trustees

13th April 2026

4

RAINHAM & WENNINGTON COMMUNITY ASSOCIATION Registered Charity Number 1055452

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE RAINHAM & WENNINGTON COMMUNITY ASSOCIATION

I report on the accounts of the Rainham & Wennington Community Association for the year ended 31st December 2025 set out on pages 5 to 10.

Respective responsibilities of the trustees and the examiner

The charity’s trustees are responsible for the preparation of the accounts.

The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner’s report

My examination was carried out in accordance with general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees 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.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

P. Soteriou ICPA SOTERIOU & COMPANY LIMITED Accountants Devonshire House 83 Devonshire Road Hornchurch Essex RM12 4LG

13th April 2026

5

RAINHAM & WENNINGTON COMMUNITY ASSOCIATION Registered Charity Number 1055452

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2025

Note Unrestricted Funds Unrestricted Funds
2025 2024
£ £ £ £
Fee income
Hall hire 28,735 28,429
Weekend 18,092 14,324
Membership 80 60
_ ___
46,907 42,813
Other income
Deferred grant funding
for capital expenditure 5 547 658
Bank interest received 1,125 1,234
_ ___
1,672 1,892
_ ___
Total income 48,579 44,705
Expenditure
Wages 12,252 11,345
Rent 4,910 4,813
Water rates 775 1,450
Electricity 2,500 2,480
Gas 1,909 2,261
Telephone 1,136 1,225
Refuse collection 6,340 5,073
Cleaning and related materials and consumables 2,073 954
Repairs and maintenance of building 2,067 6,495
Repairs and maintenance of grounds 1,296 4,139
Repairs and maintenance of equipment 7,394 5,698
Insurance 1,747 1,096
Printing and stationery 385 405
Refreshments 8 15
Accountancy 570 475
Gratuities 608 194
Donations 150 50
Sundry expenses 235 355
Depreciation 2 2,520 2,875
_ _
Total expenditure 48,875 51,398
_ ___
Net (deficit)/surplus and movement for the year ( 296 )
_		 ( 6,693 )
___

6

RAINHAM & WENNINGTON COMMUNITY ASSOCIATION Registered Charity Number 1055452

BALANCE SHEET AS AT 31ST DECEMBER 2025

Note Unrestricted Funds Unrestricted Funds
2025 2024
£
£		 £
£
Fixed assets
Tangible assets 2 10,185 11,109
Current assets
Fees receivable 182 -
Prepayments 3,061 2,700
Cash at bank and in hand 3 36,145 36,315
_ ___
Total current assets 39,388 39,015
_ _
Creditors: amounts falling due within one year
Customers’ deposits 4 1,400 850
Accruals 1,437 1,695
Deferred income 5 457 547
_ ___
3,294 3,092
_ ___
Net current assets 36,094 35,923
_ ___
Total assets less current liabilities 46,279 47,032
Creditors: amounts falling due after more than one year
Deferred income 5 2,401 2,858
_ ___
Net assets 43,878 44,174
_ ___
The funds of the charity:
Maintenance fund and
total charity funds 6 43,878 44,174
_ ___

Approved by the trustees on 13th April 2026 and signed on their behalf by:

......................................... Mr R. M. Warner Chair of Trustees

......................................... Mr D. J. Hopkins Treasurer

The notes on pages 7 to 10 form part of these accounts

13th April 2026

7

RAINHAM & WENNINGTON COMMUNITY ASSOCIATION Registered Charity Number 1055452

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2025

1 Accounting policies

(a) Basis of preparation and assessment of going concern

The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. 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 applicable in the United Kingdom and Republic of Ireland (FRS 102) issued on 16th July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

The trustees consider that there are no material uncertainties about the trust’s ability to continue as a going concern.

(b) Funds structure

All the charity’s funds are unrestricted income funds.

Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have created a fund for a specific purpose.

(c) Income recognition

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Donations are recognised when they are received or have been communicated in writing with notification of both the amount and settlement date. In the event that the donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period.

Interest on funds held on deposit is included upon notification of the interest paid or payable by the bank.

(d) Expenditure recognition

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

All expenditure is accounted for on an accruals basis. All expenses, including support costs and governance costs, are allocated or apportioned to the applicable expenditure headings in the statement of financial activities.

8

RAINHAM & WENNINGTON COMMUNITY ASSOCIATION Registered Charity Number 1055452

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2025

(e) Tangible fixed assets and depreciation

All assets are capitalised and valued at historical cost. Depreciation is provided at the following annual rates estimated to write off the cost or revalued amounts, less estimated residual value, of each asset over its expected useful life on a reducing balance basis.

Improvements, fixtures and fittings 15% Plant and equipment 25%

(f) Grants

Grants received for the purchase of tangible fixed assets are treated as deferred income and released to the income and expenditure account over the expected useful lives of the assets concerned. Grants received for the application to revenue expenditure are credited to the income and expenditure account as the related expenditure is incurred.

(g) Related party transactions and trustees’ expenses and remuneration

The trustees all give freely of their time and expertise without any form of remuneration or other benefit in cash or kind, ( 2024: £nil ). Expenses paid to the trustees in the year totalled £981, ( 2024: £1,388 ). These expenses were made up of one trustee’s reimbursed expenses as follows.

Repairs and maintenance of grounds
Repairs and maintenance of equipment
Refreshments
Gratuities
Sundry expenses
Plant and equipment		 2025
£
216
249
11
151
33
321
_
981
_		 2024
£
245
313
15
194
33
588
_
1,388
___

9

RAINHAM & WENNINGTON COMMUNITY ASSOCIATION Registered Charity Number 1055452

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2025

2 Tangible fixed assets
Improvements,
fixtures and fittings

£
Cost
As at 1st January 2025
31,830
Additions
1,275
_
As at 31st December 2025
33,105
_
Depreciation
As at 1st January 2025
26,548
Charge for the year
983
_
As at 31st December 2025
27,531
_
Net book value
As at 31st December 2025
5,574
_
As at 31st December 2024
5,282
___
3 Cash at bank and in hand
Bank current account
COIF charities deposit fund
Cash in hand
4 Customers’ deposits
2024
£
£
Deposits held as at 1st January 2025
850
Deposits received during the year
11,550
_
12,400
Less: Deposits refunded during the year
11,000
Deposits withheld for damages
-
_
11,000
_
Deposits held as at 31st December 2025
1,400
_		 Plant and
equipment
Total
£
£
29,356
61,186
321
1,596
_
_
29,677
62,782
_
_
23,529
50,077
1,537
2,520
_
_
25,066
52,597
_
_
4,611
10,185
_
_
5,827
11,109
_
_________
2025
2024
£
£
7,564
_9,415
27,438
26,313
1,143
587
____
_
36,145
36,315_
____
_
2024
£
£
_250
10,500
______
10,750
9,660
240
_
9,900_
______
850
___

10

RAINHAM & WENNINGTON COMMUNITY ASSOCIATION Registered Charity Number 1055452

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2025

5 Deferred income
Deferred capital grant funding as at 1st January 2025
Less: Deferred capital grant funding released during the year
Deferred capital grant funding as at 31st December 2025
Amounts falling due:
Within one year
After more than one year		 2024
£
3,405
547
_
2,858
_
457
2,401
_
2,858
_		 2024
£
4,063
658
_
3,405_
______
547
2,858
_
3,405_
______

The amounts shown for deferred income represent grants received and applied to capital expenditure. In accordance with the associations policy these grants are released to the income and expenditure account over the expected useful lives of the assets which the grants purchased.

6 Reconciliation of funds
Total maintenance fund as at 1st January 2025
Net deficit and movement for the year
(
Total maintenance fund as at 31st December 2025		 2025
2024
£
£
44,174
50,867
296 )( 6,693 )
_
_
43,878
44,174_
____
___