Demesne Community Association Report and Accounts Year ended 31 March 2025 Demesne Communlty Associatlon Report and Ac￿nts 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 ft￿Ort and A(￿Unts Year ended 31 Marth 2025 TNstees Report tothe Memljersof D•mesne CommunltyAssodaiion The Trustees pre￿tth￿r￿￿nUal 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 Men￿r￿ndUm 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 act￿tt￿5 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 indi￿dualS to ￿￿rcOMe challenges. creating a po4tive impact that StrEngthens the fabrfcof our souety. R•port and Accounts Year ended 31 Marth 2025 Tr￿te¢S Reportlo the Members Demesne Communlty Associatlon Developments and Achlevemehts l DelNered a highly succethl fiVtr￿k ￿mrner Holiday P￿rarnme. providinga wide range of activities, these included dèrre. dramai games and arts and crafts. The proiert èttracted 0￿r 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 deVelo￿d a thriving weekty art dass. emergIn8f￿M 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. ￿rthc￿the 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 A￿ts1or 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 ofA55￿￿ti￿ the tharityhas thE make￿1 ifft5tsr*rtv&thlththeTn￿ 5EefiLAtpresert nofund5ha¥e been Itrye&ed bythe TrustEek Aeser¥ÈÈ The ChaAty Commfsskni requlresfharftlests exrdalnthetr potkyforfree reSer￿ThIS has been oxplainpd in ntsts 12 to the accounts. The pOlKY￿ rriewed annual￿ bytheTru5tees toenswe its condnued r￿eVa￿e and effettwe55. AdiusDrnnts to the pc4kyfflay6e made based on chan8e51n skfactors. finandal heakh orsw¥k prk+rftteL R88ular re￿rtSOn theS￿￿sOf reserves are and prDvlded totheTrustees. ensurin8transparenLyand ￿lount•brIitYln fina￿al management The next policy re¥lew is stheduJedtr*MI 2o2&&tsequentarf*fidrr￿tsO[re￿ts￿AL5W￿I requlre Trustees. approval. The Trustee5?ttweJy m*riisks thE fharltyfa￿Ofi 3 regular b395arKI bebEYE that malntaininB reser¥vatcurrent kvels, comblned*th an annual Te￿e￿ofiheContrO1sry￿rkryfin8fftllol stems. wlll pThldesuffidentr•50Wt•s In th袥TntoFad4*rsewd The Trustees have oth•ropern￿￿Tr￿ and I￿￿r*s*￿S￿l8C*d bythÈ chariiy•dMr*l￿ th the¥ ha¥* tstablished swerns to mftweary rlsk The Truste25are required ￿ law to prepare ffttwd￿ sthteffl￿fryeath ¥EaT¥thkth•%•*atv￿ ar￿131r￿1eW0l the flnantial athib¢S ofthÈ tharity 3nsJ itsfinancral ptsth endoftheyear. In prEparln8th05etharK1alstatem￿tsts*yntharer¢4Ulrtd to." -Selettsuitsble K￿￿ntin1pd1tse¥ arknjapptythem rwsist*. . Nakeludgments and e5tlm2testhatare reasahable 8hd prudEnt." - state whethErthe poliues•Joptedire kn aCCordan￿￿th the CharltiesAtt2011 ¥r¥Jv<h appliub acc0untingstandard5andstatemertsofr￿[￿￿ yjbjectto ￿ m*twial departure5 dbdo5ed and explalned In thefina￿Ial statements." - Prepare the finantial 5tatementson the gokn8cDrKern b￿5 unle55rtls InapprDw&thtDO9JmE thF th wtll contlnue In vperth. Indeverth Ex*mk Aresolution prwin8MrAS Foxty¢ft be re•ppttht&l a$wthpeNJ¢nteKaM*roftt*(JwhyYdS Puttathe Trust The ReportoftheTn￿b•5 been P¥Epared In &mrdance with theStalerMTrtOfRerL￿fftth PraLtre'. I￿OUntI￿and Reporuw byCharftlt¥ ISORP FRS1021 ￿￿je1 kn Octoter20J9. Apbwtsv•l This reportwasapprJKd trytheTrvrteesand Sry￿d on ts bÉhalF MrD Fr4se Report and &•atyJnts Ye¥•rKled 31 Mwth Z025 Indoperthrt Examlrws R•pw* Reportofthe Independert ExamlRerlothE of Demesne C4mmunltyAuo(iallDn I have eknrnined thefinano￿ staternentson p4e5 6t0 15 fortheywernlEd31 Marth 2025. which have been prep¥ed under ￿acammtin8 wliae5 set 0￿ on paBe 9. The cha￿ty$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￿ DI￿10￿%￿1￿ by thè Charity Commission under section 14515llbl of the ACL. and . to State whetl*r particular matter5 have cijmeto rny attkntrork Bo515 of *￿tF￿r￿lent Ex•mh￿r$ Re Myexamination was carried out in accordante wlth ￿￿eneral Dlrecb(m5wwI lrythe Charity Cornmisioners. An examination indth a rLwi￿of 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 o￿nIOn t)nthe wew8lven bythe ￿(￿nt IndepeNl•nt Ew4mlnerf5Statsm In connectkjn wlth myexamlnatlon. no matter hastometo rnyattentknn hKlkatesthat'. . a￿O￿ntInk 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 be1t￿e$￿￿1d bedrawn to theattenti￿ oFthe readerto 8aln a proper understandlng of theactThJnt& ,/ MrAS Foxcroft 4648 Lon8 Street MiddletDn Ma￿e$ler M246UQ Report*mjka￿nts Fund5 IncomefrDrn use olfat11it125 lrtofftefrorn rwsery 6rants andwrrw&entsthetrta reUy5edg*￿l￿sWlIDlth2FX. 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: AM￿￿ts Famlng lkn Wlthln One Year 3.390 2.942 Net Current Assets 35317 325 Net A$5ets 37334 33￿ Reserves Restricted Funds Unrestricted Funds 33y7 3.787 19340 14,474 A¢cumuloted Funds 33￿ The Trustees a￿ 5ati5fied that the Company Is entided to exemptlon from the requlrement to obtain an audit under sertion 477 01 the Companies Act 2￿6 and that no person5 have required the company to obtaln an audit In accordan￿ with section 476 of the Companies Art 20CkS. The Trustees acknowledge their responsibilites for cOmpl￿nE with the requirements of the Companies Art 2006 with respect to accounting records and the prepardtion of account The accounts have been prepared in accordance with Part 15 of the Companies Act 2CI)6 applicable to companles subjert to the small companies reglme. Approved by the Trustees on _....-.. and slgned on thelr behalf by: Ms C Fraser Trustee ss H Bknns Trustee The attached notes fonn part of these accounts Demesne COmm￿nity Association Report and Ac¢ounts Year ended 31 Marth 2025 Cash Flow Statement Total Funds 2025 Totsl Funds Z024 Net Cash Used In Operatlnz Artmtles 4,226 4,505 Cash Flows from Investing Aclivitses 470 570 Change In Cash and Cash Equlvalents in the Year 3,756 3.935 Cash and cash equivalents brought forward 35,442 31,507 Cash at bank and in hand less ovenlrafts at 31 Marth 2025 39,198 35.442 The attached notes form part of these accounts Page 8 ftepwtand Attourts Yearended 31 Mw¢h 2025 14otestothe A¢courrts l Ac¢ountlngPollcles finar￿￿ ststernents I￿Ve been preparul ur4lerthe c05t ¢0Tr4entiw aThl we in acCordan￿W[th the Statement of Recommended Practice.. knunti￿ and Reporting h Charitles preparlng thelrzccouTrts in accOrdan￿WIth the Finandal Ile￿rrIng StsThlard appkncable Inthe UK and Republic of Ireland IFRS 1021 ￿ed in October 2019 and thÈ Charit*s Att 201L The Charity Co￿e5 a pulAic t*nefft efttityasdefined byFRS 101 Volufitsrylncome and donationsare tnduded in Incomin8 r¢s￿r￿ whentlw are receNable. exceptwh¥e dorws wafythat thty￿st be used in futwe xcountin8 pericds ordonors cond￿0￿$ have not been fvJfflle4 then wKome is deferred. The inwmèfrom fées is recorded Resour￿ expended are induded in the Ststomentof fina￿5a1 Artibrydeson anrfrrua15 basis, IrKlusTr￿ of anyVATwhith cannot bè rec(wered Expendlturewhfth is dlrethattrfbutable to sr*dfica¢t￿￿es has been Induded these Cost cate8orie5. Where are attrlbutable to More than one acbwty. thty have apptyi•) Governance t05ts include those t05tsasstriated with MeetIn8thec(￿st1tirt￿YnaI 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 OVert￿1r 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 46￿25 37￿4 31814 51A19 92.3 32.814 92A 51A19 Year ended 31 Marth IQ5 Not￿ toth•A¢t￿nts 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 ch1rfts￿e ÉxpeN Funds General (paqe 141 Nurserylpa8e 151 14.713 57.153 F￿•.949 1,053 79.Z47 62A12 85.403 8$.S￿l Fur Furx Gener41 Ipage14} Nurserylpzge 151 1353 353 7 P*t mtr4em￿ In Funds thjr￿theye￿ Tht rnt mr>¥ement ￿3fterCharV Deprec13tion oftznoble flxed a￿ts Independent exafflinerf5fee 23? L5Tr] L51 Ye4V•r&d3lAlath2 L719 17]9 At3lMwth3￿S At IApr12024 Charyeftf DIS￿1$ At31M•thJJ25 IkntBookVJ 131MathXJ15 L517 Al31￿rth￿114 1315 Trnd•dÈbtr Otrwdeb RoportandA¢Mu Yew ended 31 Mwth 21>25 f40t*Stot￿ 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 R￿ned 5urpluslldefictt) IV74 10.687 394 28232 14.207 38y7 19.340 14.474 Followry a recent board th?TrUSte￿Ie￿¢wedtherffIants￿t1oft's￿na￿Clal positson and ¢yJrex&ty reserves pdlty, whith pr￿OuS￿ requlred a mlnlmum reserve It￿1 ofQOWI. ￿ to thedepletian of fur￿ rewltr￿frorn the nursery redwidancles, th bDard ayeedth* maintsinkngthls le4ol is no ftssibkintheshtytterm. As a re5uIt, theTntstees hweapwtr4ed a red￿￿On oltr* reser%￿tallet to £IOTh￿. le4tl refietts OUr￿rrent 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 mtt*ate the [rnp￿t0f￿Wpxted costs. urKertainties orfluctuation5 In revenue", .siratsgicflexlbJlity. the flexiwto setsestrattyc oppty￿r￿ties0r1￿jress erner81￿ needs ￿1th￿jt jeopardtyng ￿OIng pro8ramrnes or services,. - risk management- managinK specnk risks idenufied rt8ular r15kas5tsgn￿ indudingoperallonal, and external factors; and - operational continuity.to en￿re the (ontinLAtyof essential 0pUatir￿ Inthe LwÈntof U￿￿d disruptions emergerKes of uis By adherlngto 1hlspts1￿, the Assoriatlon almsto ethar￿ itsfin￿al 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 Nth*mentsinlunds xkl back deprerlatlon De£reasellinrreasel in debtors IncFaselldecrea*l incredknr5 916 Netrash used in wra￿n8artP•rtles 4227 Roomhtro Othirln(4¥ 2U76 Oanklrare5t 2L$ Insur 9JlO 14713 Te*Aphone r&rdnE sundry￿￿5 5ErvlcettAr U7B BFvkch¥ys St￿ll￿feE5 rrhasp5 216 1rtWe5toFLh￿0￿T•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 Profe￿￿￿￿1 Fee5 Repairs and renewa Service Charges Other Direct Cosis 85,4)3 4111 470 9L746 Gavernanro (05ts Accountanry aThJ payr￿1 IndependeTht ExaminEr5tees Tulal Ewses 91.746 5urpluslldelkltl fortr* Yur 794