Demesne Community Association Report and Accounts Year ended 31 March 2025
Demesne Communlty Associatlon Report and Acnts Year ended 31 Marth 2025 Conterrts Legal and Administrative Information Report of the Trustees Independent Examiners Report Statement of Financial Artivities Balance Sheet Cash Flow Statement Notes to the Financial Statements General Income and Expenditure Account Nursery Income and Expenditure Account 15
DemesnÈ Community Assodation Report and Accounts Year ended 31 Marth 2025 Legal and Administratlve Informatlon Registered Charlty Numl 1061422 Company Number 03288971 Registered Offi Asby aose Langley Middleton Manchester M24 4JF Trustees Ms C Fraser Mr D Fraser Miss H Binns Bankers Nat West Bank PIC Middleton Branch Unit 6-9 Midway House Long Street Middleton M24 6NW Accountants Archwood Accountarrts 4648 Long Street Middleton Manchester M24 6UQ Indpendent Examlner MrA S Foxcroft 4W Long Street Middleton Manchester M24 6UQ
ftOrt and A(Unts Year ended 31 Marth 2025 TNstees Report tothe Memljersof D•mesne CommunltyAssodaiion The Trustees pretthrnUal rew< and the financial statwnents fortr yearended 31 March 2025. The Report ¢)f the Trustee5 has been prepared in acCwIan Tmththestatemert of Recommpnded PrKtice and Reporting by Charities ISQRP FRS 1021. 6overnlni Documents The Assoclatton is gowrned by Its MenrndUm and Artlcles of A5¥tiOn and Is a (hrttsble comparry limFted by guarantee. 51wctur¢ fj¢>¥ernan¢eand Manayrnnt The Trustees Iwho form the manaBemert committeEoftheA55OCi4tlonl are also dirEctor5 as defined tythe Companies Act 2c. The SenKJr Managerforthe As50¢iation Ms S Patter. Trustees are elected bythe exlsVn8Trustees as a t. All new trustees are probrfded wlthtralnlng and Infomatlon about the role and expectations of a ¢haritytrustee. The day-to-day management of the asgxlatlon is the Senior ManagerfollowiDB lkiES aTrJ pr¢Kedures arnd bythe Trustees. Objetts of the Ch*fty, PrhKJpal Act[11¥ and Organisatlon The oblects of the Chaiity are to promotethè benefft of the Inhab5tsnts of Lingfty and their rmmedlatÈ envtrons by worklng togetherwlth inhabitants. local authorrties and voluntary organisations in a tommon èffect to advance educatitin and to provide fa¢ilities in the interest of social welfare for recreational and lelsure time occupation the object of Impro¥ the condltlons of Ilfe forthe Inhabitants. The Trustees confirnb thattly have paid due rega tothe ch4rityC(Ml5510n guidan on public benefft when deddlng what acttt5 the Charoty should undertake. 51on and Mi551on The vi51on and mÉ5sion ofthe (tharltyafe to empower ¢ommuntd¥ and enrlch Ilves. The Asxjciation is dedKated to f05terin8 a reslllent and thrmng communltythrouKh comprehern4ve supportthat emphasise5 health and wellbeln8 and promotes accessto qualty educat. The mlsslon is to empower indidualS to rcOMe challenges. creating a po4tive impact that StrEngthens the fabrfcof our souety.
R•port and Accounts Year ended 31 Marth 2025 Trte¢S Reportlo the Members Demesne Communlty Associatlon Developments and Achlevemehts l DelNered a highly succethl fiVtrk mrner Holiday Prarnme. providinga wide range of activities, these included dèrre. dramai games and arts and crafts. The proiert èttracted 0r 250 thildren throuthout the summer. 2 The Aftemoon Tea social group as devdoped and exparthd this year as part of our wellbelng airns. This 8roup has steadily grown and Is helping to reduce isolation and steadily growing partiapation overthe year. 3 We have deVelod a thriving weekty art dass. emergIn8fM our workshop project. which 15 now well attended arHI preparlng for rts fi group e¥hibltlon. Flnanclal Report The Charity was able to generate suffictentftTrnds for rts operational needs without deplettng its level of reser¥es below the level requlred by the reserves pdicy. staff costs were, and continue to b the maln outgoing for the Charity. particulaily in the nursery. rthcthe dedication of the paid employees and the efforts of the volunteers. the Associatton would not be able to dellver on its alms. The financial posttion remains stable reserves are adequateforthe charitys needs. Trdn5actlon5 and Knandal Posltlon The financial posttlon Is set out in the Strtement of Financial Actmtks on pa8e 6. Tanglble Flxed Ats1or use bythe Charfty Details of movements In fixed assets are set out in note 9 to the accounts Page 3
A•port Year¢nded 31 Ilarth 1025 ljnderth? Arddes ofA55ti the tharityhas thE make1 ifft5tsrrtv&thlththeTn 5EefiLAtpresert nofund5ha¥e been Itrye&ed bythe TrustEek Aeser¥ÈÈ The ChaAty Commfsskni requlresfharftlests exrdalnthetr potkyforfree reSerThIS has been oxplainpd in ntsts 12 to the accounts. The pOlKY rriewed annual bytheTru5tees toenswe its condnued reVae and effettwe55. AdiusDrnnts to the pc4kyfflay6e made based on chan8e51n skfactors. finandal heakh orsw¥k prk+rftteL R88ular rertSOn theSsOf reserves are and prDvlded totheTrustees. ensurin8transparenLyand lount•brIitYln finaal management The next policy re¥lew is stheduJedtrMI 2o2&&tsequentarffidrrtsO[retsAL5WI requlre Trustees. approval. The Trustee5?ttweJy mriisks thE fharltyfaOfi 3 regular b395arKI bebEYE that malntaininB reser¥vatcurrent kvels, comblnedth an annual TeeofiheContrO1sryrkryfin8fftllol stems. wlll pThldesuffidentr•50Wt•s In th袥TntoFad4rsewd The Trustees have oth•ropernTr and IrsSl8Cd bythÈ chariiy•dMrl th the¥ ha¥ tstablished swerns to mftweary rlsk The Truste25are required law to prepare ffttwd sthtefflfryeath ¥EaT¥thkth•%•atv ar131r1eW0l the flnantial athib¢S ofthÈ tharity 3nsJ itsfinancral ptsth endoftheyear. In prEparln8th05etharK1alstatemtstsyntharer¢4Ulrtd to." -Selettsuitsble Kntin1pd1tse¥ arknjapptythem rwsist. . Nakeludgments and e5tlm2testhatare reasahable 8hd prudEnt." - state whethErthe poliues•Joptedire kn aCCordanth the CharltiesAtt2011 ¥r¥Jv<h appliub acc0untingstandard5andstatemertsofr[ yjbjectto mtwial departure5 dbdo5ed and explalned In thefinaIal statements." - Prepare the finantial 5tatementson the gokn8cDrKern b5 unle55rtls InapprDw&thtDO9JmE thF th wtll contlnue In vperth. Indeverth Exmk Aresolution prwin8MrAS Foxty¢ft be re•ppttht&l a$wthpeNJ¢nteKaMroftt(JwhyYdS Puttathe Trust The ReportoftheTnb•5 been P¥Epared In &mrdance with theStalerMTrtOfRerLfftth PraLtre'. IOUntIand Reporuw byCharftlt¥ ISORP FRS1021 je1 kn Octoter20J9. Apbwtsv•l This reportwasapprJKd trytheTrvrteesand Sryd on ts bÉhalF MrD Fr4se
Report and &•atyJnts Ye¥•rKled 31 Mwth Z025 Indoperthrt Examlrws R•pw Reportofthe Independert ExamlRerlothE of Demesne C4mmunltyAuo(iallDn I have eknrnined thefinano staternentson p4e5 6t0 15 fortheywernlEd31 Marth 2025. which have been prep¥ed under acammtin8 wliae5 set 0 on paBe 9. The chaty$TruStees are rwslblefor the preparation of the arcounts. ThèCthariVsTrustees ton5ider that an audtt nts1 requlred ftsrthis year undersectlL 144 of the Charltie5Act 2011 I the Act'l andthat an Independent exaffdnat ts need. is my responsibiltyto.. . examine the acoyjnts urthrsection 145 ofthe Act: . to follDW procedure51aéd do¥Yn in the fjene DI10%1 by thè Charity Commission under section 14515llbl of the ACL. and . to State whetlr particular matter5 have cijmeto rny attkntrork Bo515 of tFrlent Ex•mhr$ Re Myexamination was carried out in accordante wlth eneral Dlrecb(m5wwI lrythe Charity Cornmisioners. An examination indth a rLwiof the accwnting record5 kept Char and a wmparlson of the accounts presentrd withthose records. r( al¥> lJ)thde5 constderntion of any unusual Items or dlsdasures Intheac¢rAthS. and seekEn8 expknattwfjfmm theTnL5rees toncemlng such matter> The procedures uThJertsken do not prwde all the thidence thatwoukl bp requlred Inzn aKIIt ar £¢nsequently I do Mot express an audrt onIOn t)nthe wew8lven bythe (nt IndepeNl•nt Ew4mlnerf5Statsm In connectkjn wlth myexamlnatlon. no matter hastometo rnyattentknn hKlkatesthat'. . aOntInk records havenot been kept In a¢¢wdwKe *ith seLthn 386oftheC(thwie5 N£t 2006,. - where xcounts are prepared on an amals basis. theyfall to comptywlth reknnt acEoL¢ntln8 requirements under sectitin 396of the companlesArt2r, or are Thit ¢onslstentwth the Chaiities SORP IFR51021; or . there exists any matrerwhich I be1te$1d bedrawn to theattenti oFthe readerto 8aln a proper understandlng of theactThJnt& ,/ MrAS Foxcroft 4648 Lon8 Street MiddletDn Mae$ler M246UQ
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Demesne CommunltyAssodatlon Report and Accounts Year ended 31 March 2025 Balance Sheet 2025 2025 2024 2024 Flxed Assets Tangible assets 1517 1314 Current Assets Debtors Cash at bank and in hand 39.198 39.207 35A42 35,442 Credltors: AMts Famlng lkn Wlthln One Year 3.390 2.942 Net Current Assets 35317 325 Net A$5ets 37334 33 Reserves Restricted Funds Unrestricted Funds 33y7 3.787 19340 14,474 A¢cumuloted Funds 33 The Trustees a 5ati5fied that the Company Is entided to exemptlon from the requlrement to obtain an audit under sertion 477 01 the Companies Act 26 and that no person5 have required the company to obtaln an audit In accordan with section 476 of the Companies Art 20CkS. The Trustees acknowledge their responsibilites for cOmplnE with the requirements of the Companies Art 2006 with respect to accounting records and the prepardtion of account The accounts have been prepared in accordance with Part 15 of the Companies Act 2CI)6 applicable to companles subjert to the small companies reglme. Approved by the Trustees on _....-.. and slgned on thelr behalf by: Ms C Fraser Trustee ss H Bknns Trustee The attached notes fonn part of these accounts
Demesne COmmnity Association Report and Ac¢ounts Year ended 31 Marth 2025 Cash Flow Statement Total Funds 2025 Totsl Funds Z024 Net Cash Used In Operatlnz Artmtles 4,226 4,505 Cash Flows from Investing Aclivitses 470 570 Change In Cash and Cash Equlvalents in the Year 3,756 3.935 Cash and cash equivalents brought forward 35,442 31,507 Cash at bank and in hand less ovenlrafts at 31 Marth 2025 39,198 35.442 The attached notes form part of these accounts Page 8
ftepwtand Attourts Yearended 31 Mw¢h 2025 14otestothe A¢courrts l Ac¢ountlngPollcles finar ststernents IVe been preparul ur4lerthe c05t ¢0Tr4entiw aThl we in acCordanW[th the Statement of Recommended Practice.. knunti and Reporting h Charitles preparlng thelrzccouTrts in accOrdanWIth the Finandal IlerrIng StsThlard appkncable Inthe UK and Republic of Ireland IFRS 1021 ed in October 2019 and thÈ Charits Att 201L The Charity Coe5 a pulAic tnefft efttityasdefined byFRS 101 Volufitsrylncome and donationsare tnduded in Incomin8 r¢sr whentlw are receNable. exceptwh¥e dorws wafythat thtyst be used in futwe xcountin8 pericds ordonors cond0$ have not been fvJfflle4 then wKome is deferred. The inwmèfrom fées is recorded Resour expended are induded in the Ststomentof fina5a1 Artibrydeson anrfrrua15 basis, IrKlusTr of anyVATwhith cannot bè rec(wered Expendlturewhfth is dlrethattrfbutable to srdfica¢tes has been Induded these Cost cate8orie5. Where are attrlbutable to More than one acbwty. thty have apptyi•) Governance t05ts include those t05tsasstriated with MeetIn8thec(st1tirtYnaI aThlstatutory requlrementsof the Charityznd I[dethe Independent Eyaminer's fee5 and costs linkedto the strategic rnanagement of the Charrty. ValueaddEdtqx Value added tsx ts not recrfftrable bythe Chartty. a5 as SLtth 15 irKluded in tt rnltRntcost in the st3ternento*FINm P4ti54tie5. Fixed as5&s we depreaated OVert1r usefvl e¢womic It¥W O5folb¥o: Office equlpmevrt- 15% per onnum gn thE reduc1 balance basis 2 Gr4nts ReceFoblo and Don•doA• Funds General Ipage 141 Nurserylpage ISI 4625 374 31814 51A19 92.3 32.814 92A 51A19
Year ended 31 Marth IQ5 Not toth•A¢tnts Fund5 Fund5 General Ip4e 141 Nursery (page 151 164 164 Fund5 lund$ General Ipa8e 141 Nursery (page ISI 176 2175T 043 22.176 21767 S tXr¢d ch1rftse ÉxpeN Funds General (paqe 141 Nurserylpa8e 151 14.713 57.153 F•.949 1,053 79.Z47 62A12 85.403 8$.Sl Fur Furx Gener41 Ipage14} Nurserylpzge 151 1353 353 7 P*t mtr4em In Funds thjrtheye Tht rnt mr>¥ement 3fterCharV Deprec13tion oftznoble flxed ats Independent exafflinerf5fee 23? L5Tr] L51
Ye4V•r&d3lAlath2 L719 17]9 At3lMwth3S At IApr12024 Charyeftf DIS1$ At31M•thJJ25 IkntBookVJ 131MathXJ15 L517 Al31rth114 1315 Trnd•dÈbtr Otrwdeb
RoportandA¢Mu Yew ended 31 Mwth 21>25 f40tStot Actswnts U Credltors: F4lllw Imthln One Ytsr Trade credltors Other taxes and srthl seturityco Pension 210 1.6 210 960 272 33 Fund5 Funds Funds At l April 2024 Rned 5urpluslldefictt) IV74 10.687 394 28232 14.207 38y7 19.340 14.474 Followry a recent board th?TrUSteIe¢wedtherffIantst1oft'snaClal positson and ¢yJrex&ty reserves pdlty, whith prOuS requlred a mlnlmum reserve It1 ofQOWI. to thedepletian of fur rewltrfrorn the nursery redwidancles, th bDard ayeedth maintsinkngthls le4ol is no ftssibkintheshtytterm. As a re5uIt, theTntstees hweapwtr4ed a redOn oltr reser%tallet to £IOTh. le4tl refietts OUrrrent financlal pgsltlon while ensurlng that we retain an appropriate burferto cash flow * essential operatlonal risk& The board will corbtinueto mcmitortheresew aimsto rEbuldthemasthety8ani5atb)rf5 financoal circumsta ImFYove. Thi5 wlll be r£eWed in Akyil 2026 tythe ljoard of trustee5. The guldlnB wirKiple53re: - financlal stablllty. a finanaal bufferto mttate the [rnpt0fWpxted costs. urKertainties orfluctuation5 In revenue", .siratsgicflexlbJlity. the flexiwto setsestrattyc opptyrties0r1jress erner81 needs 1thjt jeopardtyng OIng pro8ramrnes or services,. - risk management- managinK specnk risks idenufied rt8ular r15kas5tsgn indudingoperallonal, and external factors; and - operational continuity.to enre the (ontinLAtyof essential 0pUatir Inthe LwÈntof Ud disruptions emergerKes of uis By adherlngto 1hlspts1, the Assoriatlon almsto ethar itsfinal re&lience. salwrd tts ml* and positi ttseWstrateEicaltyfor Suststrt impaeL
ROport•NIA¢fvts The compary.whkh k a ckrty. tsfvjxttd ha5 fA75harecapbl. Fur Intomefrom useof fatHMe5 IncomEfrorn nwsery 21767 5L419 147Z5 741 I71 retttharirawe expEnditure 1703)3 87943 173y6 757 TotalfundsknLWtfotwxd 75 Nthmentsinlunds xkl back deprerlatlon De£reasellinrreasel in debtors IncFaselldecrea*l incredknr5 916 Netrash used in wran8artP•rtles 4227
Roomhtro Othirln(4¥ 2U76 Oanklrare5t 2L$ Insur 9JlO 14713 TeAphone r&rdnE sundry5 5ErvlcettAr U7B BFvkch¥ys StllfeE5 rrhasp5 216 1rtWe5toFLh0T•la¢ toun13nty¥pV 5urplu5iithfdt)thrtheYear 22J
Report4ndAcctyms Year¢ndwl al Marth 2 Incom•from Fee5 L444 Inwe5Thent knco Bank interest Toial Ihtom 39.412 Expenses Dlrnctchafftablè Exw WBge55alariÈsand pe))0 CD5ts Purcha Subcontractrjrs Travel Statlonery & Prfntlng 8ank Charles Clothin SundryExperws Legal arKI Profe1 Fee5 Repairs and renewa Service Charges Other Direct Cosis 85,4)3 4111 470 9L746 Gavernanro (05ts Accountanry aThJ payr1 IndependeTht ExaminEr5tees Tulal Ewses 91.746 5urpluslldelkltl fortr* Yur 794