Company ￿gIstratiOn numb¢r". 3271251
Charity registration ll¥Jmber.' 1060435
Eldene (Swindon) Community Association Ltd
(A company limited by share capitsl)
Annual Report and Finan¢ial Statements
for the Year Ended 31 Mar¢h 2024

El(Jeue (Swindvn) c0￿munIty knociation Ltd
Contents
Referenc¢ and Administrntive Detsils
Trustee's Report
2103
Ind¢p¢ndent Examin¢rfs Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
7t{> 16

Eldeu¢ {Swindou) Coiniiiuiiity A550ciatiou Ltd
Reference and Admillistrative Details
Trustee
James Martin B¢lln¢tt
Charity Registration Number
1060435
Company Registr4lion Number
3271251
The charity is incorporated in England and Wales.
Eldene Community Centre
Eldene
Swindon
Wiltshire
SN3 3R2
Registered 0￿]ee
Pag¢

Eldene (Swindon) Community Association Ltd
Trustee's Report
The member, a director for the purposes of company law. presents the annual report together with the financial
statements and auditors, report of the Charitsble ￿mpally for the year ¢nd¢d ) l March 2024.
Objectives and activities
ObjértlVe5, slrqlegies and fjrtivifies
The principal aclivity of ihe company is the operntion of ihe Eldene Community Centr¢. Swindon.
The Association's objectives are to provide a ¢entr¢ for th¢ lo￿￿ inhabilants of Eldene and the neighbourhood
without distinction of sex. sexual orientation or race. and a political. religious or the opinion5. by a550cialion
log¢iher the said inhabithnts and the local authorities, voluntary and other organisations in a commoii ¢ffon to
advanc¢ education and to provide facilities in the interest of the social welfare for the recreation and leisure- tim¢
with the object of improving the conditions of life the said inhabitant.
The charity is largely financialty dependent on Eldene {Swindon) CA Trading Limited with £5.400 of the income
for the year being re¢eiv¥ble from this entity. Eldene (Swindonl CA Trading Limited is r¢lated by Common control.
Public ￿￿eT11
Th¢ trustee confirm that th¢y have wmplied with the requirements of 5￿tion 17 of th¢ Charities Act 2011 to hav¢
due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Trustees and officers
The trustees and officers serving during the year and since the year were as follows:
Tn￿tee.
James Martin Bennett
Structure. governance and management
Organi5ationalstruclure
The ¢harity is run by a committee, comprising th¢ ¢Nsl¢¢s and company secretary. The trustees include
chaitTrerson and treasurer.
The ttustees are appointed by votes or by Ordinary Resolution ai Annual G¢n¢rai Meetings.
Page 2

Eldene (Swindon) Communiry AssociatlOD Ltd
Trustee's Report
Major risks qndmanagemeni ofihose rlsks
Resgives axdrisk ￿￿esSment
The committee are responsible for reviewing the financial requirements of the charity. The eharity has retained
reserves which would cover overheads for approximately twelve months if income was to cease.
Th¢ committee has 3ss¢ss¢d the risks affe¢iing the charity. Sysi¢ms are in place io miiigate those risks.
Statement of trustee's responsibilities
The ttustee (who is also the director of Eldene {Swindon) Community Association Ltd for the purpos¢s of company
law) is responsible for preparing ihe trustee's report and ihe finomcial statements in a¢cordan¢¢ with appli¢able law
and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Prdcticel. including
FRS 102 "The Fithancial Reporting Standard applicable in the UK and Republic of Ireland".
Company law requires the member to pr¢par¢ financial st#t¢ments for each finan¢ial year. Under company law the
member must not approve the financial statements unless satisfied that they oive a true and fair view of thc state of
affairs of the Charitable COTnpany and of the incoming resources and appSi¢ation of resourc¢s, including its in¢ome
and expenditure, of th¢ charitable company for that period. In pr¢paring th¢se fingn¢ial statements, the member is
required to..
select suitable accounting policies and apply them consistently.
observe the methods and PTinciples in the Charities SORP.
make judgements and estimates that are reasonable and pNdent"
State whether applicable accounting stsndards. comprising FRS 102 have been followed, subject to any material
departures disclosed and explained in the financial statements- and
pr¢par¢ th¢ financial stat¢ments on the going ¢on¢¢m basis w)l¢ss it is inappropriate to presume that the
charitable company will continue in business.
The member is responsible for keeping proper accounting records that can disclose with reasonable accuracy at any
time the financial position of ihe Charitable Company and enable them ￿ ensure thai the financial statements comply
with the Companies Act 2006. also resw)nsible for safeguardiiig the assets of the cliarifabl¢ ¢ompany and hence for
taking reasonable sleps for the prevention and detection of fraud and oth¢r I￿egularIties.
The trustee is responsible for the maintenance and inte￿Ity of the Corporate and financial inforn)ation included on
th¢ ¢haritable company's website. Legislation governing the preparation and dissemination of financial statements
may differ from l¢gislalion in other jurisdithions.
The annual report was approved by the member of the charity on
. and signed on its behalf by..
James Martin Bennett
Tnistee
Page 3

Eldene (Swindon) Communiry Association Ltd
Independent Examiner's Report to the trustee of Eldene (Swindon) Community
Association Ltd {'the Company'}
I report to the charity trustee on my examination of the accounts of the Company for the year ended 3 1 March 2024.
Responsibilities and basi$ of r¢p)rt
As the Charity's trust¢e of the Company (and ?150 its dir¢ctors for th¢ purposes of company law) you are responsibl¢
for the preparation of the accounts in accorda1￿C with the requirements of the Cornpanies Act 2006 ('the 2006 A¢i').
Having 5alisfi¢d myself that th¢ aroounls of the Compgny aTe not required to be audited under Part 16 of the 2006
Act and are eligible for independeni examination. I re￿)rt tn respect of my examination of your charity's accounts a5
carried out under section 145 of the Charities Act 2011 ('the 201 l Act.). In CaTrying out my examinaiion I have
followed the Directions given by the Charity Commission under ￿tion 14515)(b) of the 2011 A¢t.
Independent examiner's statement
I have completed my examination. I confirn] that no matters have come to my attention in connection with the
examination giving me cause to believe..
accounting records were not kept in respect of Eldene (Swindon) Community Asso¢iation Ltd as required by
section 386 of ihc 2006 Acc or
2. the accounts do not a¢cord with ihos¢ re¢ords,' or
3. the accounts do noi comply with ihe accounting requirements of section 396 of the 2006 A¢t other than any
r¢quiremeni that the a¢¢ovnts give a 'tru¢ and fair view which is not a matter considered as part of an
independent ¢xamin#tion- or
4. the a¢¢ounts have not been prepar¢d in ￿cordance 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 thc Financial Rcporting Standard appliuble in th¢ UK and R￿ubliC of Ireland
(FRS 10?)].
I have no concerns and have come ￿rosS no other matters in conn¢¢tion with the ¢xaminalion to which attention
should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Chris P.
enior Partner
Hinton Abbott Accountants
C/(/, la4k
Date".
Page 4

Eldene (Swindon) Community Association Ltd
Statement of Financial Activities for the Year Ended 31 March 2024
ncluding Income and Expenditure Account and Statement of Total Recognised Gains and
Losses)
Total
2024
Note
IDcome and Endowments from:
Donaiion5 and legacies
Charitable activities
10,865
25.771
10,865
25.771
Total income
36,636
36,636
Expenditure on:
Charitable activities
{46,514)
(46,5141
Total expenditure
{46,514)
(46,i14}
Net exp¢ndilure
(9.878)
{9.878)
Net mov¢m¢nt in funds
(9,878)
(9,878)
Reconciliation of Cunds
Total funds brought forward
45,867
45,867
Total funds ¢arri¢d forward
14
35,989
35,989
Total
2023
Unrestrieted
Note
Ineome and Endowments from:
Donations and legacies
Charitable activities
9,334
19.616
9,334
19,616
Total income
28,950
28.950
Expenditure on:
CharRtsble activities
133,579)
{33,579)
Total expendiluTe
133.579)
{33.579)
Net expendittire
(4.629)
14.629)
Net movement in funds
(4,629)
(4,629)
Recontili#tion of funds
Total funds brougbi fonvard
50.498
50,498
Total funds carried forward
14
45,869
45,869
All of the charity's activities derive from contilluing operations during the alK)ve two periods.
The furkds breakdown for 2023 is slM)wn in note 14.
The notes on pages 7 to 16 form an integral part of these financial statements.
Pag¢ 5

EldeDe (Swindon) Communiry Associarion Ltd
(Registration number: 3271251)
Balance Sheet as at 31 March 2024
2024
2023
l¥ote
Fixed assets
Tangible assets
10
1.744
CllrreDt ¥S5ets
Debtors
Cash at bank and in hand
37,474
12,610
12
4,451
41,510
50,084
Creditors: Amounts falling due within ont year
Net eurrent assets
13
(7,265)
(4,215)
34.245
45.869
Net #ssets
45,869
Funds ofthe eharity:
Unrestricted income fulld5
Unrestricted funds
35,989
45,869
Tot#1 funds
14
35,989
45,869
For the financial year ending 31 March 2024 the charity was entitled to exemption from audit under section 477 of
the Companies Aci 2006 relating io small companies.
Dir¢ctorfs responsibilities:
The members have not required the charity to obtain an audit of its accounts for the year in question in
accordance with se¢lion 476. and
The responsibilities for comptying with the requirements of the Act with respect to accounting records and the
preparation of a¢counts.
Y411,
Th¢ finan¢io1 stat¢m¢nts on pages 5 to 16 were approved by the , and authorised for issue on ....................
on behalf by=
and signed
James Martin Bennett
Trustee
The notes on pages 7 to 16 form an Antegral part of these financial statements.
Page 6

Eldclle (Swindon) Community Association Ltd
Notes to the Financial Statements for the Year Ended 31 March 2024
I Charity stgtu$
The charity is limited by share ¢apitsl, in¢orporaied in England and Wale5.
The address of its registered office is..
Eldcne Community Centre
Eldene
Swindon
Wiltshire
SN3 3R1
Authorised for issue date
2 Aecounting polieies
Summary of significant accounting policies and key accountjDg estimates
The principal accounting policies applied in the preparatlon of these f￿anCIal statements are set out below. These
policies have been consistently applied to 811 the years presented. unless Otherwise staled.
Stxtement of Compliance
The finaneial statetnenis have been prepared in accordance with A￿Unting and Reporting by Charities: Sta¢em¢nl
of Recommended Practh"ce {applicable to charities preparing their accounts in accordance WTth the Financial
Reporting Siandard applicable in the UK and Republic of Ireland {FRS 102)) {i5sued in Ociober 2019) - (Charities
SOKP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republi¢ of Ireland {FRS 102) and
the Companies Act 2006.
Basis of preparation
Eldene (Swindon) Community Association Ltd meets the definition of a public benefit entity under FRS 102. Assets
and liabilities are initially recognised at historical cost or transxtion value unless Otlierwi5¢ slatcd in the relevant
accounting policy note5.
Coing eoncern
The trustee Consider that there are no material unc¢nainties aboui the ctwity's ability to continue as a going concern
nor any significanl areas of uncertainty that affect the carrying value of assets held by the charity.
Eiemption frotry prep*ring * eash floiv ststetnent
The charity opted io early adopt Bulletin I published on 2 February 2016 2nd have therefore not included a c&%h
flow statement in these financial statements.
Income and endowments
Incoming resources are reported gross and are recognised when receivable.
Page 7

Eldene (Swlndon) CommuDIty Assoeiation Ltd
Notes to the Finaneial Statements for the Year Ended 31 March 2024
Expenditure
All expciiditure is r¢cognised oncc thcre is a legal or constructive obligation 10 that expenditure. it is probable
settlement is required and the amount can be measured reliably. All costs are allocated to ihe applicabl¢ ¢xpenditure
heading that aggregate similar costs to that category. Where costs cannot be directly attribuled to particular headings
they knve been allockted on a basis consi5tenl with the use of re50urce5, Wlth centr41 staff costs allocated on the
basis of time spent, and depreciation charges allocaT¢d on the ponion of the asset's use. Other support costs are
allocated based on the spread of staff costs.
Chariiable activities
Charitable expettditure c(Jmprises tbose COSL8 incurred by the charity in the delivery of its activitie5 and services for
its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect
alure necessary to support them.
Governgnce costs
These inclEid¢ the ¢osls artributable to the charity's compliance with ¢onstitutional and statutory requirements,
including audit, strategic management and trustee's meetings and reimbursed expenses.
Taxation
The charity is ¢onsidered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore it
meets the definition of a charitable company for UK corw)ration lax purFoses. Accordingly. lh¢ charity is p)t¢nlially
exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part I I
of the Corporation Tax Ad 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to th¢ exteni that
such income or gains are applied exclusively to charitable purp)ses.
T4ngible fixed assets
Individual fixed assels costing £100.00 or more are initially recorded at W5t. less any subsequent accumulated
depreciation and subsequent accumulated impairnient losses.
Depreci4tion bind amortisation
Depreciation is provided on tangible fixed ￿Sets so ￿ to write off the cost or valuation, less ony estimated residual
value. over their expecied useful economic life as follows:
Asset class
Plant and Machinery
Offioe Equipm¢nt
Depreciation method and rAte
25 % Strdight Line Basis
200/0 Straight Line Basis
Tradt debtors
Trade debtors are amounts due from customers for m¢rchandise sold or services performed in the ordinary cout3e of
busines5.
Trade d¢btors are recognised iniiiatly at the Iransa¢tion price. They are subsequently measured at amortised cost
using the effective interest meihod, less provision for impairnient. A provision for ihe irnpaiTTnent of trade debtors is
established when there is objective evidence that the charity will not b¢ &ble to collect all amounts due according to
the original iemis of the receivables.
P4g¢ 8

Eldene (Swindon) Community Association Ltd
Notes to the Financial Statements for the Year Ended 31 March 2024
Cash aDd cash equivalents
Cash and ¢ash equivalents ¢omprise cash on hand and call deposits. and other short-temi highly liquid investments
that ar¢ readily ¢onv¢nible to a known amounl of cash and ate subjeci to an insignificant risk of change in value.
Trade Creditors
Trad¢ ¢reditors ar¢ obligations to pay for goods or seryices thai have been a¢quir¢d in the ordinary ¢ours¢ of
business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an
uncondilional right, al the end of the reporting period. to defer settlement of the credilor for at least twelve months
after the reporting date. If there is an unconditional right to defer s¢ttl¢m¢nt for ai least twelve months after the
reporting date. they are presented &5 nonwcurrent liabilities.
Trade creditors are recoJo ised iniiially ai the irdrLSaCtion price and subsequently measured at amortised cost using
the effective interest method.
Fund stru¢tur¢
Unrestricted income funds are general funds that are available for use at the trnstee's discretion in furtherdnce of the
objectives of the charity.
3 Income from donations and legacies
Unrestricted
funds
Central
Total
funds
Other income from donations and legacies
10.865
10,865
Total for 2024
10,865
10.865
Total for 2023
Page 9

Eldene (Swindon) Community Association Ltd
Notes to the Financial Statements for the Year Ended 31 March 2024
4 Income from cbaritable activities
Unre$trict¢d
fuDds
Geoeral
Total
funds
Provision of facilities
25.771
25.771
Total for 2024
25,771
25,771
Total for 2023
19.616
19,616
S Expenditure on charitsble activities
Unrestricted
funds
General
Total
funds
Note
ProvisiorÉ of facilitÈes
Govemanc¢ costs
31.790
14,724
31,790
14,724
Total for 2024
46,514
46.514
Total for 2023
33.579
33,579
Page 10

Eldene (è•windon) Lommunity Association Ltd
Notes to the Financial Statements for the Year Ended 31 March 2024
6 Allalysis of governance and support costs
Governance costs
Unrestricted
funds
Gelleral
Total
funds
Staff ¢osls
Wages and salaries
F¢¢5 paid to indep¢nd¢ni ¢xwnin¢r
Legal fees
Depreciation. amorti5ation and other similar costs
Other governance costs
10,776
912
?79
581
2.176
10,776
912
279
581
2,176
Total for 2024
14,724
14,724
Total for 2023
13.078
13,078
7 Net incomingloutgoing resources
Net outgoing resources for the year include-.
2024
2023
Depreciation of fixed 18sets
581
91
8 Staff costs
The aggregaie payroll costs were as follows..
2024
2023
Staff eosts during the year Ivere:
Wages and salaries
10,776
9,849
The monthly average number of persons (including senior management I leadership team) employ¢d by th¢ ¢harity
during the year expressed as full time equivalents was as follows:
2(124
2023
No
Administration 2nd support
No employe¢ received emoluments of more than £60,000 during the year.
Page 11

Eldene (Swindon) Community Association Ltd
Notes to the Financial Statements for the Year Ended 31 March 2024
9 T4xation
The charity is a registered charity aThd is therefore exempt from taxatlon.
10 Tangible r￿ed assets
Furniture and
equipment
Total
Cost
At l April 2023
Additions
44,644
2,325
44,644
2,325
At 31 March 2024
46.969
46.969
Depreciation
At l April 2023
Charge lor the year
44.644
581
44,644
581
At 31 Mar¢h 2024
45.225
45,225
Net book value
At 31 March 2024
1.744
1.744
At 31 March 2023
I l Debtors
2024
2023
Trade debtors
Prepayments
Accrued income
7.560
7.560
705
180
29.029
180
29.029
Other debtors
37,059
37,474
12 Ca%h And rgsh equivaleDts
2024
2023
Cash on hand
Cash at bank
964
3,487
186
12,424
4.451
12,610
Page 12

Lldene (Swindon) Lommunity Association Ltd
Notes to the Financial Statements for the Year Ended 31 March 2024
13 Creditors: amounts falling due JvithiD one year
2024
2023
Trade creditors
Other taxation and social security
Other creditors
A¢¢Nals
2,593
20
1,222
1,076
318
{1)
2.822
7,265
4,215
Page 13

Lldene (Swindon) Lommunity Association Ltd
Notes to the Financial Statements for the Year Ended 31 March 2024
14 Funds
Balance at I
April 2023
Incoming
r¢sour¢es
Resourc
expended
Balance at 31
Ma￿h 2(124
Unrestrieted funds
Genernl
45.867
36.6)6
(46.514)
35,989
Balance at I
April 2022
Incoming
resources
Resources
expended
Balance ai 31
March 2023
Ullrestrieted funds
General
50.498
28.950
{33.579)
45.869
15 Anatysis of Det assets between funds
Unrestricted
funds
General
Total funds at
31 March
2024
Tangible fixed &ssets
Current assets
Current liabilities
1,744
41.510
17,265)
1,744
41.510
(7,2651
Total net &ssets
35.989
35.989
Unrestricted
funds
General
Total funds at
31 March
2023
CuTTent assets
Current liabililies
50,084
14,215)
50,084
(4,215)
Totsl net assets
45.869
45,869
16 Analysis of Det funds
At l April
2023
At 31 March
2024
Cash at bank and in hand
4,451
4.451
Net debt
4,451
4.451
Page 14

Eldene (Swindon) Community Association Ltd
Notes to the Financial Statements for the Year Ended 31 March 2024
At l April
2022
At31 March
2023
Cash at bank and in hand
12,590
12.590
Net debt
12,590
12,590
Page 15

EldeDe (Swindon) C0￿mUnity Association Ltd
Notes to the Financial Statements for the Year Ended 31 Mareh 2024
17 Related party transactions
During the year the charity mad¢ the following fflated party transartions..
EldeDe (Swindon) CA Tr*ding Limited
{During the year the company charged rent of £5.400 to EldeThe {SwiDdon) CA Trading Limited (2023: 3.600).
An amount of £29.029 (202J'. £29.029) owed to the ￿MpanY by Eldene (Swindon) CA Trading Limited is in¢lud¢d
in other debtors.
Eldene ( Swindon) CA Trading Ltmited's principal activity is the operntion of the bar and function trading activities
of the Eldene Community Centre. Swindon. IVS tumover for the year ended 3 1st March 20?4 totsled £130,812 (
2023.. £132.632). and it's net loss before tax for the year was £14,642 { 2023: £7,915).)
At the balance sheet date the amouni due from Eldene (Swindon) CA Trading Limffited w&8 £29.029 (2023
£29,029).
Page 16

Eldene (Swindon) Community Association Ltd
Detailed Statement of FinaD¢i21 Activities for the Year Ended 31 March 2024
Totsl
2024
Total
2023
Income *nd Ethdowments from:
Donations and legacies {analysed below)
Charitable activities (analysed below)
10,865
25.771
9,334
19.616
Tot81 incom¢
36.636
28,950
Expenditure on:
Chariiable activities (analysed below)
146,514)
(33,5791
Totsl expendiwre
146.514)
(33,579)
Net expenditUTe
{9,878)
(4,6?9)
Net movement in funds
{9,878)
(4.6?91
ReconciliatlOD of funds
Total funds brouoht forward
45.867
50.498
Total funds carried forward
35.989
45.869
This page does not fonn part of the statutory financial statements.
Page 17

EldeDe {SwiDdon) Community Association Ltd
Detailed Statement of Financial Activities for the Year Ended 31 March 2024
Total
2024
Total
2023
Donations l￿d legacies
Other income
10,865
9,334
10.865
ChariÉllble aaivilies
Rent receivable from associated company
Membership contributions received
D¢ffer¢d memb¢rship from previous year
24,567
1.204
18,566
1.028
22
25,771
19.616
Charilable aclivilies
Direct costs
Waier rates
Light, heat and power
Insurance
Repairs and maintenan¢e
Wages and salaries
Office expenses
Printing, wstage and stationery
Accountancy fees
Legal and professional f¢es
DeprKiation of plant and machinery
Depreciation of oifice equipment
4,)78
2.433
20.790
3,587
602
10,776
2.176
3,6i5
217
13.358
3.291
9,849
1.764
43
912
419
912
279
556
25
91
46.514
33,579
This page does not forni part of th¢ stathlory financial statements.
Page 18