2023-03-31-accounts

		Pages
Trustees' Annual Report		2to 3
Independent Examiner's Report
Statement of Financial Activities
Summary Income and Expenditure	Account
Balance Sheet
Notes to the Accounts		8to 15
Detailed Statement of Financial Activities		16to 17

for the year	ended 31March 2	023
			Unrestricted
			funds	Total funds	Total funds
			2023	2023	2022
		Notes	f	f	f
Income and	endowments
from:
Donations	and legacies				88,600
Charitable	activities		228,122	228,122	195,292
Investments			75	75	11
Other					34,926
Total			228,197	228,197	318,829
Expenditure	on:
Charitable	activities		189,217	189,217	330,016
Other			60,196	60,196	2,603
Total			249,413	249,413	332,619
Net gains on	investments
Net expenditure		10	(21,216)	(21,216)	(13,790)
Transfers between funds
Net expenditure before other gains/(losses)			(21,216)	(21,216)	(13,790)
Other gains	and losses
Net movement in funds			(21,216)	(21,216)	(13,790)
Reconciliation offunds:
Total funds brought forward			110,761	110,761	124,551
Total funds carried forward			89,545	89,545	110,761

			2023	2022
			f	E
Income			228,122	318,818
Interest and	investment income		75
Gross income forthe year			228,197	318,829
Expenditure			248,394	331,249
Depreciation	and	charges for
impairment	offixed assets		1,019	1,370
Total expenditure		forthe year	249,413	332,619
Net expenditure		before tax for the year	(21,216)	(13,790)
Net expenditure		forthe year	(21,216)	(13,790)

at 31March 202	3	3	3	3
Company No.	03039228				Notes	2023	2022
						E	E
Fixed assets
Tangible assets					12	3,093	4,112
investments					13	2	2
						3,095	4,114
Current assets
Debtors					14	8,930	74,448
Cash at bank	and		in hand			145,276	154,836
						154,206	229,284
Creditors: Amount		falling		due within one year	15	(6,966)	(40,431)
Net current assets						147,240	188,853
Total assets less	current			liabilities		150,335	192,967
Provisions for liabilities					16	(60,790)	(82,206)
Net assets excluding			pension asset or liability			89,545	110,761
Total net assets						89,545	110,761
The funds ofthe	charity
Restricted funds					17
Unrestricted funds					17
General funds						89,545	110,761
						89,545	110,761
Reserves					17
Total funds						89,545	110,761

last year and no chan	last year and no chan	last year and no chan	last year and no chan	ges have been made to accounts for previous years.
Fund accounting
Unrestricted		funds		These are available for use atthe discretion ofthe trustees		in furtherance				of	the
				general objects ofthe charity.
Designated	funds			These are unrestricted funds earmarked by the trustees for particular				purposes.
Revaluation		funds		These are unrestricted funds which include a revaluation	reserve		representing					the
				restatement ofinvestment assets at their market values.
Restricted	funds			These are available for use subject to restrictions imposed		by the	donor		or	through
				terms of an appeal.
Income
Recognition		of		Income is included in the Statement of Financial Activities		(SoFA)	when	the charity
income				becomes entitled to, and virtually certain to receive, the	income and the				amount of
				the income can be measured with sufficient reliability.
Income with		related		Where income has related expenditure the income and related expenditure							is
expenditure				reported gross in the SoFA.
Donations	and			Voluntary income received by way of grants, donations and gifts is included in								the
legacies				the SoFA when receivable and only when the Charity has		unconditional
				entitlement to the income.
Tax reclaims		on		Income from tax reclaims is included in the SoFA at the same time as the
donations	and		gifts	gift/donation to which it relates.
Donated services				These are only included in income (with an equivalent amount in			expenditure)
and facilities				where the benefit to the Charity is reasonably quantifiable,		measurable			and
				material.
Volunteer	help			The value ofany volunteer help received is not included	in the accounts.
Investment		income		This is included in the accounts when receivable.
Gains/(losses)			on	This includes any gain or loss resulting from revaluing investments			to market				value
revaluation		of	fixed	at the end ofthe year.
assets
Gains/(losses)			on	This includes any gain or loss on the sale of investments.
investment		assets

s tothe Acc	ounts
Expenditure
Recognition	of	Expenditure is recognised on an accruals	basis. Expenditure includes		any VAT which
expenditure		cannot be fully recovered, and is reported	as part ofthe expenditure		to which it
		relates.
Expenditure	on	These comprise the costs associated with	attracting voluntary	income, fundraising
raising funds		trading costs and investment management	costs.
Expenditure	on	These comprise the costs incurred by the	Charity in the delivery ofits activities and
charitable activities		services in the furtherance ofits objects,	including the making	ofgrants and
		governance costs.
Grants payable		All grant expenditure is accounted for on	an actual paid basis	plus an	accrual for
		grants that have been approved by the trustees at the end of		the year but not yet
		pa id.
Governance	costs	These include those costs associated with	meeting the constitutional		and statutory
		requirements ofthe Charity, including any audit/independent		examination fees,
		costs linked to the strategic management	ofthe Charity, together with a share of
		other administration costs.
Other expenditure		These are support costs not allocated to a particular activity,

3	Statement	ofFinancial		Activities - prior year
						Unrestricted
						funds	Total funds
						2022	2022
Income and endowments			from:
	Donations	and legacies				88,600	88,600
	Charitable	activities				195,292	195,292
	investments					11	11
	Other					34,926	34,926
Total						318,829	318,829
Expenditure on:
	Charitable	activities				330,016	330,016
	Other					2,603	2,603
Total						332,619	332,619
Net	income					(13,790)	(13,790)
Net	income before other					(13,790)	(13,790)
gains/(losses)
Other gains and losses:
Net	movement	in funds				(13,790)	(13,790)
Reconciliation		offunds:
Total funds brought forward						124,551	124,551
Total funds carried forward						110,761	110,761
4	Income from donations			and legacies
						Total	Total
						2023	2022
	Donations						88,600
							88,600
5	Income from charitable			activities
					Unrestricted	Total	Total
						2023	2022
	Membership subscriptions				1,644	1,644	2,155
	Indoor facilities				82,853	82,853	57,680
	Outdoor facilities				143,625	143,625	135,457
					228,122	228,122	195,292

							Unrestricted	Total	Total
								2023	2022
	Bank interest		received				75	75
							75	75
7	Other income
								Total	Total
								2023	2022
	Grant income		(COVID 19)						34,926
									34,926
8	Expenditure	on charitable			activities
							Unrestricted	Total	Total
								2023	2022
	Expenditure	on charitable
	activities
	Membership		subscriptions				187,530	187,530	328,329
	Governance	costs
	Accountancy professional		and legal	&			1,687	1,687	1,687
							189,217	189,217	330,016
9	Other expenditure
							Unrestricted	Total	Total
								2023	2022
									1,233
	Amortisation,		depreciation,
	impairment,	profit/loss		on			1,019	1,019	1,370
	disposal offixed assets
	General administrative			costs			59,177	59,177
							60,196	60,196	2,603
10	Net expenditure before transfers
							2023		2022
	This is stated		after charging:				E		E
	Depreciation		ofowned	fixed assets			1,019		1,370
11	Staff costs
	No employee		received	emoluments		in excess off60,000.

12	Tangible fix	ed assets
						Plant and	Fixtures,
						machinery	fittings and equipment	Total
							f
	Cost or revaluation
	At 1April 2022					25,680	59,402	85,082
	At 31March	2023				25,680	59,402	85,082
	Depreciation	and
	impairment
	At 1April 2022					22,286	58,684	80,970
	Depreciation	charge for the				839	180	1,019
	year
	At 31March	2023				23,125	58,864	81,989
	Net book values
	At 31March	2023				2,555	538	3,093
	At 31March	2022				3,394	718	4,112
13	Investments
							Investment
							in
							Subsidiaries	Total
							f	f
	Cost or revaluation
	At 1April 2022
	At 31March	2023
	Net book values
	At 31March	2023
	At 31March	2022
	Investment	in Subsidiaries
	The company has the following		subsidiary	undertakings:
							Capital and
							reserves at	Profit/(loss
			Country	of			end ofthe	) forthe
			incorporation		Class of	96age of	relevant	relevant
	Name ofcompany		(ifnot	UK)	shares held	shares held	year	year
						Yo	f	f
	West Billericay Community
	Services Limited				Ordinary	100
14	Debtors
						2023		2022
						f		f
	Trade debtors					5,631		12,672
	Other debtors							58,506
	Prepayments	and accrued income				3,299		3,270
						8,930		74,448

Not 15	es tothe Accounts Creditors:	es tothe Accounts Creditors:
	amounts falling due within one		year
					2023		2022
					f		E
	Trade creditors				4,688		33,798
	Other taxes	and social security			1,068		(83)
	Other creditors				1,211		6,717
	Accruals				(1)		(1)
					6,966		40,431
16	Provisions
						Other
							Total
						provisions
						f	f
	At 1April 2022					82,206	82,206
	Movement	for the year				(21,416)	(21,416)
	At 31March	2023				60,790	60,790
17	Movement	in funds
					Incoming
					resources		At 31
					(including	Resources	March
				At 1April	other gains/losses	expended	2023
				2022	)f
	Restricted funds:
	Unrestricted	funds:
	General funds			110,761	228,197	(249,413)	89,545
	Total funds			110,761	228,197	(249,413)	89,545
18	Analysis of	net assets between	funds
						Unrestricted
							Total
						funds
						f	f
	Fixed assets					3,093	3,093
	Investments					2	2
	Net current	assets				147,240	147,240
	Creditors due in more than one provisions		year and			(60,790)	(60,790)
						89,545	89,545

									At 31
						At 1	April		March
							2022	Cash flows	2023
							f	f	f
	Cash and	cash equivalents				154,836		(9,560)	145,276
						154,836		(9,560)	145,276
	Net debt					154,836		(9,560)	145,276
20	Related	party disclosures
								2023	2022
	Transactions with related			parties				f	f
	Name ofrelated party			West Billericay	Community	Services Ltd
	Description ofrelationship between the parties			The company	is a subsidiary
	Amount'	due from/(to)	the	related party					58,506

					Unrestricted
					funds	Total funds	Total funds
					2023	2023	2022
					f	f	f
Income and endowments				from:
Donations and	legacies
Donations							88,600
							88,600
Charitable activities
Membership	subscriptions				1,644	1,644	2,155
Indoor facilities					82,853	82,853	57,680
Outdoor facilities					143,625	143,625	135,457
					228,122	228,122	195,292
Investments
Bank interest	received				75	75
					75	75
Other
Grant income	(COVID 19)						34,926
							34,926
Total income and endowments					228,197	228,197	318,829
Expenditure on:
Charitable activities
Membership	subscriptions				187,530	187,530	328,329
					187,530	187,530	328,329
Governance costs
Accountancy professional	and legal		&		1,687	1,687	1,687
					1,687	1,687	1,687
Total ofexpenditure activities		on	charitable		189,217	189,217	330,016
Other expenditure
							1.233
							1.233
Genera I administrative			costs,
including depreciation			and
amortisation
Depreciation machinery	of Plant		and		839	839	1,131
Depreciation	ofFixtures,			fittings	180	180	239
and equipment
Bad debts					59,177	59,177
					60,196	60,196	1,370
Total ofexpenditure		of	other costs		60,196	60,196	2,603

WEST BILLERICAY COMMUNITY ASSOCIATION LTD Detailed Statement ofFinancial Activities	WEST BILLERICAY COMMUNITY ASSOCIATION LTD Detailed Statement ofFinancial Activities
Total expenditure		249,413	249,413	332,619
Net gains on	investments
Net expenditure		(21,216)	(21,216)	(13,790)
Net expenditure gains/(losses)	before other	(21,216)	(21,216)	(13,790)
Other Gains
Net movement	in funds	(21,216)	(21,216)	(13,790)
Reconciliation	offunds:
Total funds brought forward		110,761	110,761	124,551
Total funds carried forward		89,545	89,545	110,761