WEST BILLERICAY COMMUNrrY ASSOCIATION LTD
Charity No. 1055830
Company No. 03039228
Trustees, Report and Unaudited Accounts
31 March 2024

WEsf BILLERICAY COMMUNrrY ASSOCIATION LTD
Contents
Pages
Trustees, Annual Report
Independent Examinevs Report
Statement of Flnanclal Attlvitles
2to3
Summary Income and Expendlture Account
Balance Sheet
Notes to the Accounts
8t014
Detalled Statement of Financlal Attlvltles
15to16
Page I

WEST BILLERICAY COMMUNrrY AssoaATION LTD
Trustees Annual Report
The trustees, who are also directors of the charity for the purposes of the Companies Act 2006.
present their report with the unaudited financial statements of the charity for the year ended 31
March 2024.
REFERENCE AND ADMINisfRATIVE DEfAILS
Company No. 03039228
Charlty No. 1055830
Re8lstered Offlce
Rosebay Avenue
Queens Park
Blllericav
Essex
CM12 OSY
Dlrectors and Trustees
The Dlrectors of the charitable company are its Trustees for the purposes of charity law.
The following Dlrectors and Trustees seThed during the year:
D.L. Morgan
M. Nye
C.K.S. Webb
Accountants
Douglas Charlton Accountants
127 Stock Road
Blllerlcay
Essex
CM12 ORP
OBJECTIVES AND ACTIVITIES
The Company Is a charlty and exists to advance the educatlon, and to provide facilities for, social,
recreatlonal and lelsure time activlties as defined In the Memorandum and Articles.
Sports Include football Isenlor and Junlor), crfcket, netball, badminton, table tenni5 and short mat bowls,
The 3G STP (astroturf) is used extensively for football training and matches.
An active dance school is based at the premises.
The various halls and rooms are hired out for events and parties on a regular basis.
FINANCIAL REVIEW
The actlvlty for the year showed a surplus of £ 72,142. A provlsion of £ 20.S29 has been carried forward In
the balance Sheet to meet anticipated expenditure.
PLANS FOR FUTURE PERIODS
Page 2

WEST BILLERICAY COMMUNITY AssoaATION LTD
Trustees Annual Report
WBCA has a programme of improvement projects which are carried out as funds become available through
vearly surpluses if achieved.
STRucfuRE. GOVERNANCE AND MANAGEMENr
The Trustees constantly review any risks to the Community Centre at thelr monthly meetings. Specific areas
include:
To malntain a conservative expenditure policy that holds sufficient cover to meet reasonable emergency
requirements.
To have mechanical and electrical contracts in place to ensure proper maintenance of plant, equlpment and
allied fittlngs.
To ensure that we have proper insurance in place induding Public and Employer's Llabi1Sty
To ensure that the terms and condltlons of the lease with Basildon Borough Council are complled wlth.
To glve sufficlent trainlng to all staff to enable them to carry out theor dutles in a polite and efficlent manner.
The Trustees are responsible for keeplng proper accounting records that dlsclose wlth reasonable accuracy at
any time the flnanclal position of the charlty and to enable them to ensure that the financial statements
comply with the Companles Act 2006. The Trustees are also responslble for safeguarding the assets of the
charlty and hence taklng reasonable steps for the preventlon and detectlon of fraud and other Irregularltles.
That the trustees are responslble for the maintenance and Integrlty of Snformation included on the
company's webslte .
The above report has been prepared In accordance with the provlslons applicable to companies subjert to
the small companies re8lme as set out in Part 15 of the Companies Act 2006 and In accordance wlth the
Charlties SORP (FRS 102
Sl8ned on beh
ebo
M. Nye
Trustee
16 December 20
Page 3

WEST BILLERICAY COMMUNITY ASSOCIATION LTD
Independent Examiners Report
Independent Examlnerfs Report to the trustees of WEST BILLERICAY COMMUNITY ASSOCIATION LTD
I report to the charity trustees on my examination of the finanaal statements of WEST BILLERICAY
COMMUNrrY ASSOCIATION LTD for the year ended 31 March 2024.
Responsibilities and basls of report
As the charity's trustees of the company (and also its directors for the purposes of company law) you are
responsible for the preparation of the finanaal statements in accordance with the requirements of the
Companies Act 2006 {'the 2(X16 Act.
Having satisfied myself that the financial statements of the Charity are not required to be audlted under Part
16 of the 2006 Act and are eligible for independent examination. I report in respect of my examination of
vour charity's financial statements as carried out under section 145 of the Charities Art 2011 ('the 2011 Act'l.
In carrylng out my examination I have followed the Dirertions given by the Charity Commission under section
14515) (b) of the 2011 Act.
Independent examlner's ststement
As the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in
section 145 of the 2011 Act. I confimi that l am qualified to undertake the examination because l am a
member of FCCA, which is one of the listed bodies.
I have completed my examination. I can confirm that no material matters have come to my attention in
connection with the examination giving me cause to believe:
accounting records were not kept in accordance with section 386 of the 2006 Act . or
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements under section 396 of the 2006
Act other than any requirement that the financial statements give a 'true and fair. view which is not a
matter considered as part of an independent examination; or
the financial statements have not been prepared in accordance wlth the methods and principles of the
Statement of Recommended Practice for accounting and reportinE by charitie5 applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 1021.
I have no concerns and have come across no other matters in connection with the examlnation to which
attention should be drawn in thls report In order to enable a proper understanding of the financial
statements to be reached.
CCCA
Alan Mccappln FCCA
Douglas Charlton Accountants
127 Stock Road
Billericay
Essex
CM12 ORP
16 December 2024
Page 4

WEST BILLERICAY COMMUNITY ASSOCIATION LTD
Statement of Financial Artivities
for the year ended 31 March 2024
Unrestrlcted
funds Totsl funds Total funds
2024
2024
2023
Notes
Income and endowments
from:
Donations and legacies
Charitable activities
Investments
27,887
259,516
696
27,887
259,516
696
228,122
75
Total
288,099
288.099
228,197
Expenditure on:
Charitable activities
Other
215.181
774
215,181
774
189,217
60,196
Totsl
215,955
215,955
249,413
Net losses on investments
12)
72.142
Net income/(expendlture}
Transfers between fund5
72,142
(21.2161
Net Income/(expenditure)
before other gains/{losses)
72,142
72,142
(21,216)
Other galns and losses
Net movement In funds
72,142
72,142
121,216)
Reconciliatlon of funds:
Total funds brought forward
89,545
89,545
110,761
Total funds carrfed forward
161,687
161,687
89,545
Page 5

WEST BILLERICAY COMMUNftY ASSOCIATION LTD
Summary Income and Expendlture Account
for the year ended 31 March 2024
2024
2023
Income
287,403
228,122
Net losses on investments
(2)
Interest and Investment income
696
75
Gross Income for the year
Expendlture
288,097
228,197
215.181
248,394
Depreclatlon and charges for
Impalrment of flxed assets
774
1,019
Total expendlture for the year
Net Income/lexpenditurel before tax
for the year
215,955
249.413
72,142
(21,2161
Net Income l(expendlture )for the year
72,142
(21,2161
Page 6

WEST BILLERICAY COMMUNITY ASSOCIATION LTD
Balance Sheet
at 31 March 2024
Company No. 03039228
Notes
2024
2023
Flxed assets
Tangible assets
Investments
li
2,321
3,093
12
2,321
3,095
Current a55ets
Debtors
Cash at bank and In hand
13
13,925
182,571
196,496
{16,601}
179,895
8,930
145,276
154,206
(6,9661
147,240
Credltors: Amount falling due wlthln one year
Net current assets
14
Total assets less current Ilabllltles
182,216
150,335
Provlslons for Ilabllltles
15
(20,5291
{60,790}
Net assets excludlng penslon asset or Ilablllty
161,687
89,545
Total net assets
161,687
89.545
The funds of the charlty
Restrlcted funds
Unrestrlcted funds
General funds
16
16
161,687
89,545
161,687
89,545
Reserves
16
Total funds
161,687
89,545
These accotsnts have been prepared In accordance wlth the speclal provlsions of Part 15 of the Companies
Act 2006 relatlng to small companSes.
For the year ended 31 March 2024 the company was entltled to exemptlon under sectlon 477 of the
Companles Act 2006 relating to small companles.
The members have not required the company to obtain an audlt In accordance wlth settlon 476 of the
Companles Act 2006.
The dlrectors acknowledge their responsibilities for complying wlth the requirements of the Companles Act
2006 wlth respect to accounting records and the preparatlon of accounts.
Approved by the board on 16 December 2024
And slgned on
ehalf bv:
M. Nye
Trustee
16 Dece
r 2024
Page 7

WEST BILLERICAY COMMUNITY ASSOCIATION LTD
Notes to the Accounts
for the year ended 31 March 2024
l Accountlng pollcles
Basls of preparation
The financial statements have been prepared In accordance with Accounting and Reporting by Charities:
Statement of Recommended Practice applicable to charities preparing their accounts in accordance with
the Flnancial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) (effective I
January 2015) (Charities SORP (FRS 102)), the Financial Reporting Standard appllcable In the UK and
Republic of Ireland {FRS 102) and the Companles Act 2006.
Change In basis of accountlng or to prevlous accounts
There has been no change to the accounting policies (valuation rules and method of accounting) since
last year and no changes have been made to accounts for previous years.
Fund accounting
Unrestricted funds These are avallable for use at the discretion of the trustees in furtherance of the
general objects of the charity.
These are unrestricted funds earmarked by the trustee5 for particular purposes.
These are unrestricted funds which include a revaluation reserve representing the
restatement of investment assets at their market values.
These are available for use subject to restrlttions Imposed by the donor or through
terms of an appeal.
Designated funds
Revaluation funds
Restricted funds
Income
Recognition of
income
Income is included in the Statement of Financlal Actlvltles (SOFA) when the charlty
becomes entitled to, and virtually certain to receive, the income and the amount of
the income can be measured with sufficient reliabtlity.
Incorne with related Where income has related expenditure the income and related expenditure is
expenditure
reported gross in the SOFA.
Donations and
legacies
Voluntary income received by way of grant5, donations and Eifts is Included in the
the SOFA when recelvable and only when the Charlty 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 glfts gift/donatlon to whlch It relates.
Donated services
These are only Included in income (with an equivalent amount in expenditure)
and facllities
where the benefit to the Charity is reasonably quantifiable. measurable and
material.
Volunteer help
The value of anyvolunteer help re￿iVed is not included in the accounts.
Investment income Thls Is Included in the accounts when receivable.
Galns/llossesl on
Th15 includes any gain or loss resultlng from revaluing investment5 to market value
revaluation of fixed at the end of the year.
assets
Gainsl{lossesl on
investment assets
This includes any gain or loss on the sale of investments.
Page 8

WEST 8ILLERICAY COMMUNfTY ASSOCIATION LTD
Notes to the Accounts
Expendlture
Recognition of
expenditure
Expenditure is recognlsed on an accruals basis. Expendlture includes any VAT vthich
cannot be fully recovered, and Is reported as part of the expenditure to which It
relates.
Expenditure on
These comprise the costs associated with attracting voluntary income, fundralslng
raising funds
trading costs and investment management costs.
Expenditure on
These comprlse the costs Incurred by the Charity in the delivery of its activities and
charltable activities sep41ces in the furtherance of its objects, including the makin8 of grants and
governance costs.
All grant expendlture Is accounted for on an actual pald basls plus an accrual for
grants that have been approved by the trustees at the end of the year but not yet
pald.
These include those cost5 associated with meeting the constitutional and statutory
requirements of the Charity, including any audit/Sndependent examlnatlon fees,
cost5 Ilnked to the strateglc management of the Charlty, together wlth a share of
other adminlstratlon costs.
Other expendlture These are support costs not allocated to a partlcular actlvlty.
Grants payable
Governance costs
Taxatlon
The charityls exempt from corporation tax on Its charltable activltles.
Tanglble fixed assets and depreclatlon
Depreciation Is provlded at the following annual rates In order to write off each asset over Its estlrnated
useful Ilfe..
Plant and machlnery
Fixtures, flttings and
equipment
25% reduclng balance
25% reduclng balance
Stocks
Stock Is included at the lower of cost or net reallsable value. Donated Items of stock are reco8nlsed at falr
value whlch Is the amount the charity would have been wllling to pay for the items on the open market.
Trade and other debtors
Trade and other debtors are recognised at the settlement amount due after any trade dlscount offered.
Prepayments are valued at the amount prepald net of any trade dlscounts due.
Cash and cash equlvalents
Cash and cash equlvalents comprlse cash at bank and on hand, demand deposits with banks and other
short-term highly liquld investments wlth orlginal maturities of three months or less and bank overdrafts.
In the statement of financlal positlon, bank overdrafts are shown within borrowings or current liabilities.
In the Statement of Cash Flows, cash and cash equlvalents are shown net of bank overdrafts that are
repayable on demand and form an Integral part of the company's cash management.
Page 9

WEST BILLERICAY COMMUNrrY ASSOCIATION LTD
Note5 to the Accounts
Trade and other credltors
Short term creditor5 are measured at the transaction price. Other creditors and provisions are recoEnised
where the charity has a present obligation 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 be measured or
estimated reliably. Creditors and provisions are normally recognised at their settlement amount after
allowing for any trade discounts due.
Pension costs
The charity operates a defined contribution plan for its employees. A defined contribution plan is
pension plan under which the company pays fixed contributions into a separate entlty. Once the
contributions have been paid the company has no further payment5 obligations. The contributions are
recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet.
The assets of the plan are held separately from the company in independently administered funds.
Receipt of donated goods. faalities and servi
All donated goods, facilities and services received are recognised within incoming resources and
expenditure at an estimate of the value to the charity.
2 Company 5tstus
The company is a private company limited by guarantee and consequently does not have share capital.
3 Statement of Flnanclal Actlvltles- prior year
Unrestrlcted
fun(ts Total funds
2023
2023
Income and endowments from:
Charitable activities
Investments
228.122
75
228,122
75
Total
228,197
228.197
Expendlture on:
Charitable activities
189,217
189,217
60,196
Other
60,196
Total
249.413
249,413
Net income
121,216)
121,216)
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
121,216)
121.216)
121.216)
121.216)
Reconciliatlon of funds:
Totsl funds brought forward
Total funds carried fonvard
110,761
110,761
89,545
89.545
Page 10

WEST BILLERICAY COMMUNfTY ASSOUATION LTD
Notes to the Accounts
4 Income from donations and legacles
Unrestrlcted
Total
Total
2024
2023
Donations
27,887
27.887
27,887
27,887
5 Income from ¢harltable actlvities
Unrestrlcted
Totsl
Total
2024
2023
Membership subscrlptions
Indoor facilities
1,550
96,768
161,198
259.516
1,550
96,768
161,198
259,516
1,644
82,853
143,625
228,122
Outdoor facilities
6 Income from Investments
Unrestrlcted
Total
Total
2024
2023
Bank Interest recelved
696
696
75
696
696
75
7 Expendlture on charltable actlvltles
Unrestrfcted
Totsl
2024
Total
2023
Expendlture on charitable
activitie5
Membershlp subscrlptions
Governance costs
Accountancy and legal &
professional
213,494
213,494
187.530
1,687
1.687
1,687
215.181
215,181
189,217
8 Other experKliture
Unrestrfrted
Total
Total
2024
2023
AmortlsatSon, depreclatlon,
impairment, profit/loss on
disposal of fixed assets
General admlnlstratlve costs
774
774
1,019
59,177
60,196
774
774
Page 11

WEST BILLERICAY COMMUNrrY ASSOCIATION LTD
Notes to the Accounts
9 Net Income/(expenditure) before transfers
2024
2023
This is stated after charging:
Depreciation of owned fixed assets
10 Staff costs
No employee received emoluments in excess of £60,IJIXI.
11 Tanglble fixed assets
774
1,019
Plant and
rna¢hlnery
Flxtures.
flttlngs and
equlpment
Total
C05t or revaluatlon
At l Aprll 2023
At 31 March 2024
Depreclatlon and
Impalrment
At l April 2023
Depreclatlon charge for the
year
At 31 March 2024
Net book values
25,680
25,680
59,402
59,402
85,082
85,082
23,124
58,863
81,987
639
135
774
23,763
58,998
82,761
At 31 March 2024
At 31 March 2023
1,917
2,556
404
2,321
3,095
539
12 Investments
Investment
Subsldlarles
Totsi
Cost or revaluatlon
At l April 2023
Dlsposals
At 31 March 2024
Net book values
At 31 March 2024
At 31 March 2023
(2)
13 Debtors
2024
2023
Trade debtors
Prepayments and accrued income
4,949
8,976
13,925
5,631
3,299
8,930
Page 12

WEST BILLERICAY COMMUNITY ASSOCIATION LTD
Notes to the Accounts
14 Credltors:
amounts falling due within one year
2024
2023
Trade creditors
Other taxes and soclal securSty
Other credltors
Accruals
11,300
92
4.259
950
4,688
1,068
1,211
16,601
6,966
15 Provlslons
Other
provlslons
Total
At l April 2023
Movement for the year
At 31 March 2024
60,790
140,2611
20,529
60,790
(40,2611
20,529
16 Movement In funds
Incomlng
resources
(Includlng
other
At l Aprll galns/losses
2023
At31
March
2024
Resources
expended
Restrlcted funds:
Unrestrfcted funds:
General funds
89,54S
288,097
{215.955)
161.687
Total funds
17 Analysls of net assets between funds
89,545
288,097
{215,955}
161,687
Unrestrlcted
funds
Total
Fixed assets
Net current assets
Creditors due in more than one year and
provlslons
2,321
179,895
2,321
179,895
(20,529}
120,529)
161,687
161,687
Page 13

WEST BILLERICAY COMMUNITY ASSOCIATION LTD
Notes to the Accounts
18 Reconclllation of net debt
At31
March
2024
At l April
2023
Cash flows
Cash and cash equivalents
145,276
145,276
37,295
37,295
182,571
182,571
Net debt
145,276
37,295
182,571
19 Related party dlsclosures
Contmlllng party
Page 14

WEST BILLERICAY COMMUNITY ASSOCIATION LTD
Detalled Statement of Flnancial Activities
forthe year ended 31 March 2024
Unrestrlcted
funds
2024
Total funds
2024
Total funds
2023
Income and endowments from:
Donations and legacies
Donations
27,887
27,887
27,887
27,887
Charitable activities
Membership subscriptions
Indoor faalities
Outdoor facilities
1,550
96,768
161,198
259,516
1.550
96.768
161,198
259.516
82.853
143.625
228,122
Investments
Bank interest received
696
696
696
75
696
75
Total Income and endowments
288,099
288,099
228,197
Expenditure on:
Charitable activities
Membership subscriptions
213,494
213,494
213,494
213,494
187,530
187,530
Governance costs
Accountancy and legal &
professional
1,687
1,687
1,687
1,687
1,687
1,687
Total of expendtture on charitable
activit5es
215.181
215.181
189,217
General administrative costs.
including depreciation and
amortisation
Depreciation of Plant and
machinery
Depreciation of Fixtures, fittings
and equipment
Bad debts
639
639
839
135
135
59,177
60,196
60,196
774
774
Total of expenditure of other costs
Total expenditure
774
774
215,955
215.955
249,413
Net gains on investments
(21
Net income/(expendlture)
72.142
72,142
(21,216)
Page 15

WEST BILLERICAY COMMUNITY ASSOCIATION LTD
Detailed Statement of Flnanclal Actlvltles
Net In¢ome/(expendlture) before
other galn51(1055es)
Other Gains
72,142
72,142
121,216)
Net movement In funds
72,142
72,142
{21,216)
Reconclllatlon of funds:
Total funds brought forward
89,545
89,545
110,761
Total lunds carrled forward
161,687
161,687
89,545
Page 16