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Company registration number: 03039228 Charity registration number: 1055830
WEST BILLERICAY COMMUNITY ASSOCIATION LTD TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
Douglas Charlton Accountants
West Billericay Community Association Ltd Contents
| Page | |
|---|---|
| Trustees’ Report | 1-3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities (including Income and Expenditure Account) | 5 |
| Balance Sheet | 6 |
| NotestotheFinancialStatements | 7-11 |
West Billericay Community Association Ltd Company No. 03039228 Trustees' Report For The Year Ended 31 March 2025
The trustees present their report and the financial statements for the year ended 31 March 2025.
Objectives and Activities
Aims and Objectives
The Company is a charity and exists to advance the education, and to provide facilities for, social, recreational and leisure time activities as defined in the Memorandum and Articles.
Significant Activities
Sports include football (senior and junior) , cricket, netball, badminton, table tennis and short mat bowls.
The 3G STP (astroturf) is used extensively for foodball 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
Financial Position
The activity of the year showed a surplus of £57,897. No provision has been carried forward in the balance sheet to meet anticipated expenditure.
WBCA has a programme of improvement projects which are carried out as funds become available through yearly surpluses, if achieved.
Structure, Governance and Management
Additional Note
The trustees constantly review any risks to the Community Centre at their monthly meetings. Specific areas include:
To maintain a conservative expenditure policy that holds suffiicient cover to meet reasonable emergency requirements.
To have mechanical and electrical contracts in place to ensure proper maintenance of plant, equipment, and allied fittings.
To ensure that we have proper insurance in place including Public and Employer's Liability.
To ensure that the terms and condtions of the lease with Basildon Borough Council are complied with.
To give sufficient training to all staff to enable them to carry out their duties in a polite and efficient manner.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial postion of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
That the trustees are responsible fo the maintainance and integrity of information included on the company's website.
Reference and Administrative Details
Trustees
Mr David Morgan Mr Michael Nye Colin Webb
Mr Mark Smith (appointed 24/03/2025) Mr Paul Young {appointed 24/03/2025)
Charity Number
1055830
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West Billericay Community Association Ltd Trustees’ Report (continued) For The Year Ended 31 March 2025
Company Number
03039228
Independent Examiner
Alan McCappin FCCA Douglas Chariton Accountants 127 Stock Road Billericay Essex CM12 ORP
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West Billericay Community Association Ltd Trustees' Report (continued) For The Year Ended 31 March 2025
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The trustees’ report was approved by the board of trustees and signed on its behalf by:
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Mr David Morgan
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Trustee 19/12/2025
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West Billericay Community Association Ltd Independent Examiner's Report to the Trustees of West Billericay Community Association Ltd For The Year Ended 31 March 2025
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.
Responsibilities and Basis of Report
As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent Examiner's Statement
Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Association of Chartered Certified Accountants, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Alan McCappin FCCA
19/12/2025 127 Stock Road
Billericay Essex CM12 ORP
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West Billericay Community Association Ltd Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 March 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Unrestricted | Unrestricted | ||
| funds | funds | ||
| Notes | £ | £ | |
| INCOME AND ENDOWMENTS FROM: | |||
| Donations and legacies | 3 | - | 27,886 |
| Charitable activities: | |||
| Membership Subscriptions | 1,741 | 1,551 | |
| Indoor Facilities | 108,702 | 96,768 | |
| Outdoor Facilitties | 174,270 | 161,198 | |
| Investments | 4 | 1,353 | 696 |
| 286,066 | 288,099 | ||
| EXPENDITURE ON: | |||
| Raising funds | 6 | (2,290) | (2,460) |
| Charitable activities: | 6 | ||
| Membership Subscriptions | (225,879) | (213,496) | |
| (228,169) | (215,956) | ||
| NETINCOME BEFORE INVESTMENTGAINS | 57,897 | 72,143 | |
| Net losses on investments | - | (2) | |
| NETINCOME | 57,897 | 72,141 | |
| NET MOVEMENT IN FUNDS | 57,897 | 72,141 | |
| RECONCILIATION OF FUNDS: | |||
| Total funds brought forward | 161,686 | 89,546 | |
| TOTALFUNDSCARRIEDFORWARD | 15 | 219,583 | 161,687 |
The notes on pages 7 to 11 form part of these financial statements.
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West Billericay Community Association Ltd Balance Sheet As At 31 March 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| funds | funds | ||
| Notes | £ | £ | |
| FIXED ASSETS | |||
| Tangible Assets | 10 | 1,740 | 2,321 |
| 1,740 | 2,321 | ||
| CURRENT ASSETS | |||
| Debtors | 11 | 17,737 | 13,925 |
| Cash at bank and in hand | 241,694 | 182,571 | |
| 259,431 | 196,496 | ||
| Creditors: Amounts Falling Due Within One Year | 12 | (41,588) | (16,601) |
| NET CURRENT ASSETS (LIABILITIES) | 217,843 | 179,895 | |
| TOTAL ASSETS LESS CURRENT LIABILITIES | 219,583 | 182,216 | |
| PROVISIONS FOR LIABILITIES | |||
| Provisions For Charges | 13 | - | (20,529) |
| NET ASSETS | 219,583 | 161,687 | |
| —_—__==oo | oo | ||
| FUNDS OF THE CHARITY | |||
| Unrestricted Funds | 219,583 | 161,687 | |
| TOTAL FUNDS | 15 | 219,583 | 161,687 |
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For the year ending 31 March 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the charitable company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
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Mr: tDavid MorganSSoa
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Trustee 19/12/2025
The notes on pages 7 to 11 form part of these financial statements.
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West Billericay Community Association Ltd Notes to the Financial Statements For The Year Ended 31 March 2025
1. General Information
West Billericay Community Association Ltd is a company limited by guarantee, incorporated in England & Wales, registered number 03039228 and registered charity number 1055830. The registered office is .
- Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "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 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. Incoming Resources
Recognition of income
Income is included in the Statement of Financial Activities (SoFA) when the charity 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 expenditure
Where income has related expenditure the income and related expenditure is reported gross in the SoFA.
Donations and legacies
Voluntary income received by way of grants, donations and gifts is included in the the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
Tax reclaims on donations and gifts
Income from tax reclaims is included in the SoFA at the same time as the gift/donation to which it relates.
Donated services and facilities
These are only included in income (with an equivalent amount in expenditure) where the benefit to the Charity is reasonably quantifiable, measurable and material.
Volunteer help
The value of any volunteer help received is not included in the accounts.
Investment income
This is included in the accounts when receivable.
Gains/ (losses) on revaluation of fixed assets
This includes any gain or loss resulting from revaluing investments to market value at the end of the year.
Gains/ (losses) on investment assets
This includes any gain or loss on the sale of investment
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Reducing Balance Fixtures & Fittings 25% Reducing Balance
2.4. Investments
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West Billericay Community Association Ltd Notes to the Financial Statements (continued) For The Year Ended 31 March 2025
2.5. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
- Income from Donations and Legacies
| 3. | Income from Donations and Legacies | |||
|---|---|---|---|---|
| 2025 | 2024 | |||
| Unrestricted | Unrestricted | |||
| funds | funds | |||
| £ | £ | |||
| Donations and gifts | - | 27,886 | ||
| 4. | Investment Income | |||
| 2025 | 2024 | |||
| Unrestricted | Unrestricted | |||
| funds | funds | |||
| £ | £ | |||
| Bank interest receivable | 1,353 | 696 | ||
| 5. | Net Income/(Expenditure) | |||
| The | net income is stated after charging/(crediting): | |||
| 2025 | 2024 | |||
| £ | £ | |||
| Depreciation of tangible fixed assets - owned | 580 | 774 | ||
| 6. | Analysis of Expenditure | |||
| 2025 | ||||
| Activities undertaken directly |
Support costs (see note 7) |
Total | ||
| £ | £ | £ | ||
| Raising funds | - | 2,290 | 2,290 | |
| Membership Subscriptions | 2,244 | 223,635 | 225,879 | |
| 2,244 | 225,925 | 228,169 | ||
| 2024 | ||||
| Activities undertaken directly |
Support costs (see note 7) |
Total | ||
| £ | £ | £ | ||
| Raising funds | - | 2,460 | 2,460 | |
| Membership Subscriptions | 2,582 | 210,914 | 213,496 | |
| 2,582 | 213,374 | 215,956 | ||
| ——$$ | —$—$—————————EE—— |
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West Billericay Community Association Ltd Notes to the Financial Statements (continued) For The Year Ended 31 March 2025
7. Support Costs
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||||||
|---|---|---|---|---|
|2025|
|Raising|Membership|
|funds|Subscriptions|Total|
|£|£|£|
|Employee|costs|-|110,056|110,056|
|Premises|expenses|-|106,696|106,696|
|General|administration|-|6,883|6,883|
|Depreciation|580|-|580|
|Governance|costs|1,710|-|1,710|
|2,290|223,635|225,925|
|2024|
|Raising|Membership|
|funds|Subscriptions|Total|
|£|£|£|
|Employee|costs|-|94,097|94,097|
|Premises|expenses|-|109,385|109,385|
|General|administration|(1)|7,432|7,431|
|Depreciation|774|-|774|
|Governance|costs|1,687|-|1,687|
|2,460|210,914|213,374|
|8.|Staff|Costs|
|Staff|costs|were|as|follows:|
|2025|2024|
|£|£|
|Wages|and|salaries|107,642|92,074|
|Other|pension|costs|2,684|2,023|
|110,326|94,097|
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No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000. 9. Average Number of Employees
Average number of employees during the year was: 7 (2024: )
- Tangible Assets
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|||||||||
|---|---|---|---|---|---|---|---|
|Plant|&|Fixtures|&|Total|
|Machinery|Fittings|
|£|£|£|
|Cost|
|As|at|1|April|2024|25,680|59,402|85,082|
|As|at|31|March|2025|25,680|59,402|85,082|
|.. CONTINUED|
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West Billericay Community Association Ltd Notes to the Financial Statements (continued) For The Year Ended 31 March 2025
| Depreciation | |||
|---|---|---|---|
| As at 1 April 2024 | 23,763 | 58,998 | 82,761 |
| Provided during the period | 480 | 101 | 581 |
| As at 31 March 2025 | 24,243 | 59,099 | 83,342 |
| Net Book Value | |||
| As at 31 March 2025 | 1,437 | 303 | 1,740 |
| As at 1 April 2024 | 1,917 | 404 | 2,321 |
| 11. Debtors |
|||
| 2025 | 2024 | ||
| £ | £ | ||
| Due within one year | |||
| Trade debtors | 11,424 | 4,949 | |
| Other debtors | 6,313 | 8,976 | |
| 17,737 | 13,925 | ||
| 12, Creditors: Amounts Falling Due Within One Year |
|||
| 2025 | 2024 | ||
| £ | £ | ||
| Trade creditors | 32,278 | 11,299 | |
| Other creditors | 5,489 | 4,259 | |
| Taxation and social security | 1,574 | 92 | |
| Accruals and deferred income | 2,247 | 951 | |
| 41,588 | 16,601 | ||
| 13. Provisions and Funding Commitments |
|||
| Other | Totals | ||
| Provisions | |||
| £ | £ | ||
| Balance at 31 March 2024 | 20,529 | 20,529 | |
| Utilised | (20,529) | (20,529) | |
| Balanceat31March2025 | - | - |
14. Pension Commitments
The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.
During the year the charge to the statement of financial activities in respect of defined contribution schemes was £2,684 (2024: £2,023).
At the balance sheet date contributions of ENIL were due to the fund and are included in creditors.
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West Billericay Community Association Ltd Notes to the Financial Statements (continued) For The Year Ended 31 March 2025
15. Movement in Funds
| As at 1 April | As at 31 | |||
|---|---|---|---|---|
| 2024 | Income | Expenditure | March 2025 | |
| £ | £ | £ | £ | |
| Unrestricted funds | ||||
| General: | ||||
| General unrestricted fund | 161,686 | 286,066 | (228,169) | 219,583 |
| Total funds | 161,686 | 286,066 | (228,169) | 219,583 |
| As at 1 April | As at 31 | |||
| 2023 | Income | Expenditure | March 2024 | |
| £ | £ | £ | £ | |
| Unrestricted funds | ||||
| General: | ||||
| General unrestricted fund | 89,546 | 288,099 | (215,958) | 161,687 |
| Totalfunds | 89,546 | 288,099 | (215,958) | 161,687 |
16. Transactions with Trustees
During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:
| 2025 | 2024 | ||
|---|---|---|---|
| £ | £ | ||
| 17. | Related Party Disclosures | ||
| 18. | Companylimitedbyguarantee |
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
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