Charity Registration Number : 1067432
## **BRETONS COMMUNITY ASSOCIATION**
TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
## **BRETONS COMMUNITY ASSOCIATION**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
FOR THE YEAR ENDED 31 MARCH 2025
**Trustees** Nigel Blythe Michelle Bailey Daniel Cressey Sandra Blythe Gemma Reynolds **Charity Number** 1067432 **Registered Office** 411 Rainham Road Rainham RM13 7LP **Independent Examiner** Albert Turner 9 Corbets Tey Road, Upminster Essex RM14 2AP
## **BRETONS COMMUNITY ASSOCIATION**
## **CONTENTS**
FOR THE YEAR ENDED 31 MARCH 2025
Trustees' Report
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
## **BRETONS COMMUNITY ASSOCIATION**
## **TRUSTEES' REPORT**
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their annual report and financial statements for the year ended 31 March 2025 .
## **REPORT OF THE TRUSTEES**
## **FOR THE YEAR TO 31 MARCH 2025**
The trustees present theirreport with the financial statements of the charity for the period 1 April 2024to 31 March 2025. The trustees have adopted the provisions of Accounting andReporting by Charities: Statement of Recommended Practice applicable tocharities preparing their accounts in accordance with the Financial Reporting Standardapplicable in the UK and Republic of Ireland (FRS 102) (effective 1 January2019).
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
Governing document
The charity is controlled by itsgoverning document, a deed of trust and constitutes an unincorporated charity.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
Registered Charity number
1067432
## **Principal address**
Bretons Manor
411 Rainham Road
Rainham
Essex
RM13 7LP
## **Trustees**
Mrs G Reynolds Trustee
N Blythe Trustee Mrs S Blythe Trustee
Mrs M Bailey Trustee
D Cressey Trustee Independent Examiner
Albie S Turner FCCA
Versa Tax Solutions Ltd 9 Corbets Tey Road Upminster
Essex
## RM14 2AP
Approved by order of the boardof trustees on 29 September 2025 and signed on its behalf by: N Blythe - Trustee
This report was approved by the trustees and signed on its behalf by:
----------------------------------------------------
## **Nigel Blythe**
## **Trustee**
Date : 29 September 2025
Page 1 of 7
## **BRETONS COMMUNITY ASSOCIATION**
## **INDEPENDENT EXAMINER'S REPORT**
FOR THE YEAR ENDED 31 MARCH 2025
## **Independent Examiner’s Report to the Trustees of Bretons Community Centre**
I reporton the accounts of the charity for the year ended 31st March 2025,which are set out on pages 1 – 6 (Attached)
Respective responsibilities of trustees andexaminer
Thecharity’s trustees are responsible for the preparation of the accounts.
The charity’s trustees consider that an audit is not required for this yearunder section 144(2) of the Charities Act 2011 (the Act) and that anindependent examination is needed.
It is myresponsibility to:
examine the accounts under section 145 of the Act;
to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the Act; and
to state whether particular matters have come to my attention.
## **Basis of independent examiner’s statement**
Myexamination was carried out in accordance with the Directions given by theCharity Commission. An examination includes a review of the accountingrecords kept by the charity and a comparison of the accounts presented withthose records.
It also includes consideration of any unusual items or disclosures in theaccounts, and seeking explanations from the trustees concerning such matters.
The procedures undertaken do not provide all the evidence that would berequired in an audit, and consequently I do not express an audit opinion on theaccounts.
## **Independent examiner’s statement**
Inconnection with my examination, no matter has come to my attention:
which gives me reasonable cause to believe that in any material respect the requirements, to keep accounting records in accordance with section 130 of the Act; and
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Act,
Signed: ………………………………………
Name: Albie S Turner FCCA
Address: 9 Corbets Tey Road, Upminster, Essex RM14 2AP Date: 29th September 2025
Name: Albert Turner Date: 29 September 2025
Page 2 of 7
## **BRETONS COMMUNITY ASSOCIATION**
## **STATEMENT OF FINANCIAL ACTIVITIES**
FOR THE YEAR ENDED 31 MARCH 2025
|**Recommended categories by**
**activity**
**Notes**
**Income and endowments from:**
Donations and legacies
2
Charitable activities
3
**Total**
**Expenditure on:**
Raising funds
4
Charitable activities
5
Other
7
**Total**
Net income
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Unrestricted funds**
**£**
54,837
3,653
**58,490**
-
5,783
38,877
**44,660**
13,830
**13,830**
79,478
**93,308**|**Total Funds 2025**
**£**
54,837
3,653|
|---|---|---|
|||**58,490**|
|||-
5,783
38,877|
|||**44,660**|
|||13,830|
|||**13,830**
79,478|
|||**93,308**|
Page 3 of 7
## **BRETONS COMMUNITY ASSOCIATION**
## **BALANCE SHEET**
FOR THE YEAR ENDED 31 MARCH 2025
|**Recommended categories by**
**activity**|**Notes**|**Unrestricted funds**
**£**|**Total Funds 2025**
**£**|
|---|---|---|---|
|Current assets||||
|Debtors|8|81,201|81,201|
|Cash at bank and in hand|9|12,887|12,887|
|**Total current assets**||94,088|94,088|
|Creditors: amounts falling due
within one year|10|780|780|
|**Net current assets/(liabilities)**||93,308|93,308|
|Total net assets||93,308|93,308|
|**Funds of the Charity**||||
|Unrestricted funds|11|93,308|93,308|
|Restricted income funds|11||-|
|Endowment funds|11||-|
|**Total funds**||93,308|93,308|
The financial statements were approved by the trustees on 29 September 2025 and signed on its behalf by:
## **Nigel Blythe**
## **Trustee**
Date : 29 September 2025
Page 4 of 7
## **BRETONS COMMUNITY ASSOCIATION**
## **NOTES TO THE FINANCIAL STATEMENTS**
FOR THE YEAR ENDED 31 MARCH 2025
## **1. Accounting Policies**
The principal accounting policies adopted by the Charity, which is a public benefit entity, in the preparation of the accounts are as follows.
## **1.1 Basis of preparation**
These accounts have been prepared under the historical cost convention, as modified by the inclusion of charitable properties and fixed asset investments and investment properties at valuation.
These accounts 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 Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
These accounts are presented in pounds sterling and rounded to the nearest pound.
## **1.2 Going concern**
The Trustees have prepared financial projections, taking into consideration the current economic conditions and have, at the time of approving these accounts, a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the accounts.
## **2. Income from Donations and Legacies**
|**Analysis**
Donation and gifts
Membership subscriptions and sponsorships which are in
substance donations
Other
**Total**
**3. Income from Charitable Activities**
**Analysis**
Sale of Good
**Total**
**4. Expenditure on Raising Funds**
**Analysis**
Rent collection, property repairs and maintenance charges
Total
Support Costs|**Unrestricted funds**
**£**
-
4,435
50,402
**54,837**
**Unrestricted funds**
**£**
3,653
**3,653**|**Total funds 2025**
**£**
-
4,435
50,402|
|---|---|---|
|||**54,837**|
|||**Total funds 2025**
**£**
3,653|
|||**3,653**|
|||**Total funds 2025**
**£**
-
-
-|
|||**-**|
## **3. Income from Charitable Activities**
## **4. Expenditure on Raising Funds**
Page 5 of 7
## **5. Expenditure on Charitable Activities**
|**Analysis**
Legal/professional fees
Wages and salaries
Charity management & administration
Total
Support Costs|**Total funds 2025**
**£**
1,507
3,526
-
5,033
750|
|---|---|
||**10,816**|
## **6. Support Costs**
|**Analysis**
**Support Costs**
Staf costs
**Governance Costs**
Accountants fees|**Total funds 2025**
**£**
-
750|
|---|---|
||**750**|
## **7. Other Expenditure**
|**Analysis**
**Unrestricted funds**
**£**
Other Expenditure
38,877
**Total**
**38,877**
**8. Debtors: Amounts falling due within one year**
Trade debtors
Other debtors
**Total**|**Total funds 2025**
**£**
38,877|
|---|---|
||**38,877**|
||**Total funds 2025**
**£**
-
81,201|
||**81,201**|
## **8. Debtors: Amounts falling due within one year**
## **9. Cash at bank and in hand**
|Cash at bank and in hand
**Total**
**10. Creditors: Amounts falling due within one year**
Accruals for grants payable
Accruals and deferred income
**Total**|**Total funds 2025**
**£**
12,887|
|---|---|
||**12,887**|
||**Total funds 2025**
**£**
-
780|
||**780**|
## **10. Creditors: Amounts falling due within one year**
Page 6 of 7
## **11. Charity funds**
## **11.1 Details of material funds held and movements during the CURRENT reporting period**
|**Fund names**
**Unrestricted**
**funds**
**Total**|**Fund**
**balances**
**brought**
**forward**
**Income**
**Expenditure**
**Transfers**
**Gains and**
**losses**
**Fund**
**balances**
**carried**
**forward**
**£**
**£**
**£**
**£**
**£**
**£**|**Fund**
**balances**
**brought**
**forward**
**Income**
**Expenditure**
**Transfers**
**Gains and**
**losses**
**Fund**
**balances**
**carried**
**forward**
**£**
**£**
**£**
**£**
**£**
**£**|**Fund**
**balances**
**brought**
**forward**
**Income**
**Expenditure**
**Transfers**
**Gains and**
**losses**
**Fund**
**balances**
**carried**
**forward**
**£**
**£**
**£**
**£**
**£**
**£**|**Fund**
**balances**
**brought**
**forward**
**Income**
**Expenditure**
**Transfers**
**Gains and**
**losses**
**Fund**
**balances**
**carried**
**forward**
**£**
**£**
**£**
**£**
**£**
**£**|**Fund**
**balances**
**brought**
**forward**
**Income**
**Expenditure**
**Transfers**
**Gains and**
**losses**
**Fund**
**balances**
**carried**
**forward**
**£**
**£**
**£**
**£**
**£**
**£**|**Fund**
**balances**
**brought**
**forward**
**Income**
**Expenditure**
**Transfers**
**Gains and**
**losses**
**Fund**
**balances**
**carried**
**forward**
**£**
**£**
**£**
**£**
**£**
**£**|
|---|---|---|---|---|---|---|
||**79,478**
**58,490**
**44,660**
**-**||||**-**|**93,308**|
||||||||
||**79,478**
**58,490**
**44,660**
**-**||||**-**|**93,308**|
Page 7 of 7