Charity registration number: 1075631
The Vivian Moon Community Centre
Annual Report and Financial Statements
for the Year Ended 31 December 2024
WESTCOTTS
CHARTERED ACCOUNTANTS
& BV51NESS AOVISGris

The Vivian Moon Community Centre
Contents (continued)
Reference and Administrative Details
Trustees, Report
2to4
Accountants, Report
Receipts and Payments Account
Statement of Assets and Liabilities
Notes to the Financial Statements
8t012

The Vivian Moon Community Centre
Reference and Admlnistrative Detsils
Trustees
Jasmine Chesters
Keith Worthington
Ross Moon
Charity Registration Number
1075631
Principal Office
14 The Grange
Braunton
Devon
EX33 2HH
Accountants
Westcotts
47 Boutport Street
Barn5taple
Devon
EX311SQ
Page 1

The Vivian Moon Community Centre
Trustees. Report
The trustees present the annual report together with the financial statements of the charity for the year
ended 31 December 2024.
Objectives and activitles
Charitable Objects
The objects of the Vivian Moon Community Centre are to relieve the elderly of Braunton and its
surrounding area by such means as are charitable at law, and to promote the benefrt of the
inhabitants of Braunton and its surrounding area without distinction of sex, sexual orientation, race. or
of political or religious or other opinions by associating together with the said inhabitants and the local
authorities, voluntary or other organisations in a common effort to advance education and to provide
facilities in the interests of social welfare for recreation and leisure time occupation with the object of
improving the conditions of life for the said inhabitants.
The activities of The Vivian Moon Community Centre during the year were providing the use of its
premises for various activities, as well as organising events, meals and trips to meet the objects
referred to above.
Publlc benefit
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act
2011 to have due regard to the public benefrt guidance published by the Charity Commission for
England 8nd Wales. The activities as a whole are for the benefit of the local communrty of Braunton
and the surrounding area. The Charity has been approached by voluntary organisations and
individuals for the use of the premises and we are pleased to be able to accommodate them.
Achieveme-.
and performanpe
Review of Activitlgs and Achievements
During the year the Charity has continued to work hard to raise funds from the centre hire to others,
coffee momings and raffles, door admissions. bingo and other events to enable it to provide the
inhabitants of Braunton and the surrounding area with facilities of social interest, welfare, recreation
and leisure. This will continue for the foreseeable future.
Financlal review
Reserves
The charity had net incoming resources this year of £4,463 (2023=£3,055>. The cash funds carried
forward are £26,861 {2023.' £22,398). These reserves are held to ensure that resources are available
to meet all known and committed expenditure so as to absorb any future deficits for the foreseeable
future to enable the charity to continue as a going concem for at least the next 10 years.
Currently cash fund5 are held in a bank current account with instant acces5. No investments of cash
funds have been made but the charity has the power to make investments which the trustees feel are
appropriate for the charity.
Investment powers, policy and performance
The Charity has the power to make investments which the trustees feel is appropriate to the charity.
Any surplus funds are held in interest bearing accounts.
Plans for future perlods
The charity intends to continue raising funds to provide the inhabitants of Braunton and its
surrounding area with facilities of social interests, welfare, recreation and leisure time for the
foreseeable future.
Page 2

The Vivian Moon Community Centre
Trustees, Report (continued)
Structure. governance and management
Govemance, Intemal Control and Risk Management
The trustees have reviewed the major risks of the charity and have taken action and established
systems which will mitlgate any known risks. All policies and procedures are updated regularly.
The insurance policies are reviewed annually and amended if appropriate.
Organisational Structure
The Vivian Moon Community Centre is a charitable company limited by guarantee, and is govemed
by its Memorandum and Articles of Association. It was incorporated on 19th May 1999 and was
registered as a charity with the Charities Commission on 21st May 1999. The Charitable company
transferred to a CIO on 13th July 2022.
Each memberfs liability in the event of winding up is limited to £ 10 per member.
The charity is also known as. The Braunton District Citizens Club..
All members are circulated with invitations to nominate trustees {directorsl prior to the Annual General
Meeting, advising them of the trustees in office and requesting nominations. The trustees are elected
by a majority vote at the Annual General Meeting.
Trustees are trained by their experience and knowledge, and have been briefed on their legal
obligations under charity and company law, the contents of the Memorandum and Articles of
Association and the processes within the charity.
The trustees. are the directors of the CIO, and meet on a regular basis to discuss the finances, control
and running of the charity.
The trustees have reviewed the major risks of the charity and have taken action and established
systems which will mitigate known risks.
Tnistee Training
New trustees are familiarized with the workings of the charity and their legal obligations under charity
law when they are appointed. Trustees are updated regularly on any changes to their roles and
duties, etc, on a regular basis.
Page 3

The Vivian Moon Community Centre
Trustees. Report (continued)
ststement of Trustees, Responsibllltles
The trustees are responsible for preparing the trustees, report and the financial statements in
accordance with the United Kingdom Accounting Standards {United Kingdom Generally Accepted
Accounting Practice) and applicable law and regulations.
The law applicable to charities requires the trustees to prepare financial statements for each financial
year which give a true and fair view of the state of affairs of the charity and of the incoming resources
and application of resources of the charity for that period. In preparing these financial statements, the
trustees are required to..
select suitable accounting policies and then apply them consistently.,
obseNe the methods and principles in the Charities SORP.,
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting Standards have been followed, subject to any material
departures disclosed and explained in the financial statements., and
prepare the financial statements on the going cOn￿M basis unless it is inappropriate to presume
that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable
accuracy at any time the financial position of the charity and enable them to ensure that the financial
statements comply with the Charities Act 2011. the Charities {Accounts and Reports) Regulations
2008, and the provisions of the constitution. The trustees are also responsible for safeguarding the
assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud
and other irregularities.
-,le trustees are respor,oihle for the maintenance and integrity of the corporate and financial
information included on the charitable company's website. Legislation governing the preparation and
dissemination of financial statements may differ from legislation in other jurisdictions.
The annual report was approved by the trustees of the charity on zTr.Ip.12Sand signed on its
behalf by:
Jasmine Chesters
Trustee
Page 4

Chartered Accountants. Report to the Trustees on the Preparatlon of the
Unaudited Statutory Accounts of
The Vivian Moon Community Centre
for the Year Ended 31 December 2024
In order to assist you to fulfil your duties under the Charities Act 2011, we have prepared for your
approval the accounts of The Vivian Moon Communty Centre for the year ended 31 December 2024
as set out on pages from the charity's accounting records and from information and explanations you
have given us.
As a practising member firm of the Institute of Chartered Accounlant5 in England and Wales (ICAEW)
we are subject to its ethical and other professional requirements which are detailed at
http:Ilwww.icaew.comlenl
memberslregulation5-Standards-and-guidancel.
This report is made solely to the board of trustees of The Vivian Moon Community Centre a body, in
accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare
for your approval the financial statements of The Vivian Moon Community Centre and state those
matters that we have agreed to state to the board of trustees of The Vivian Moon Community Centre a
body, in this report, in accordance with ICAEW Technical Release 07116 AAF. To the fullest extent
permitted by law. we do not accept or assume responsibility to anyone other than The Vivian Moon
Community Centre and its board of trustees as a body for our work or for this report.
It is your duty to ensure that The Vivian Moon Community Centre has kept adequate accounting
records and to prepare statutory accounts that give a true and fair view of the assets, liabilities,
financial position and of The Vivian Moon Community Centre. You consider that The Vivian Moon
Community Centre is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of The Vivian Moon
Community Centre. For this reason, we have not verified the accuracy or completeness of the
accounting records or information and explanations you have given to us and we do not, therefore,
express any opinion on the statutory accounts.
Westcotts
47 Boutport Street
Bamstaple
Devon
EX31 1SQ
Page 5

The Vivian Moon Community Centre
Receipts and Payments Account for the Year Ended 31 December 2024
Unrestricted
Restricted
Total
funds
funds
2024
Total
2023
Note
Receipts:
Donations and legacies
Charitable activities
318
9.890
11,380
11,380
Total receipts
11,380
11,380
10.208
Payments:
Establishment costs
Legal fees
(6,402)
(515)
(6,402)
515)
(6,673)
(480)
Total payments
(6,917)
6,917}
,153
Net receipts
4,463
18,010
4,463
3,055
Cash brought forward
Cash carried forward
4,388
4,388
22,398
26,861
19,343
22,398
22,473
All of the charity's activities derive from continuing operations during the above periods.
The funds breakdown for 2023 is shown in note 7.
The notes on pages 8 to 12 form an integral part of these financial statements.
Page 6

The Vivian Moon Community Centre
(Registration number: 1075631)
Statement of Assets and Liabilities as at [31 December 2024
2024
2023
Note
Fixed assets
Tangible assets
103,911
103,911
Current assets
Cash at bank and in hand
26,861
22,398
Net assets
130,772
126,309
The financial statements on pages 6 to 12 were approved by the trustees, and authorised for issue on
z*.iK>.l&%nd signed on their behalf by:
Jas
stee
esters
The notes on pages 8 to 12 fomi an integral part of these financial statement5.
Page 7

The Vivian Moon Community Centre
Notes to the Financial Statements for the Year Ended 31 December 2024
1 Accountlng policles
Basis of preparation
The Vivian Moon Community Centre meets the definition of a public benefit entity under FRS 102.
The accounts (financial statements) have been prepared on the receipts and payments basis.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as
a going concern.
Income and endowments
All incoming resources are included in the statement of financial activities when the charity receives
the income. The following specrfic policies are applied to particular categories of
income:
Donations are received by way of grants, donations and gifts and is included in full in the Statement of
Financial Activities when received.
Grants, including grants for the purchase of fixed assets, are recognised in full in the Statement of
Financial Activities in the year in which they are receivable.
Donated seNices and facilities are included at the value to the charity where this can be quantified.
The value of services provided by volunteers has not been included.
Expendlture
Expenditure is recognised on a payments basis. Expenditure includes any VAT which cannot be fully
recovered, and is reported as part of the expenditure to which it relates.
Taxation
The charity is considered to pass the tests set out in Paragrdph 1 Schedule 6 of the Finan￿ Act 2010
and therefore it meets the definition of a charitable compaDy for UK corporation tax purposes.
Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains
received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section
256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are
applied exclusively to charitable purposes.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly
liquid investments that are readily convertible to a known amount of cash and are subject to an
insignificant risk of change in value.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees discretion in
furthprFJnce of the objectives of the charity.
Page 8

The Vivian Moon Community Centre
Notes to the Financial Statements for the Year Ended 31 December 2024
(continued)
Restricted income funds are those donated for use in a particular area or for specific purposes, the
use of which is restricted to that area or purpose.
2 Income from donations and legacies
Unrestricted
funds
General
Total
2023
Donations
318
318
3 Income from charitable activities
Unrestricted
funds
General
Totsl
2024
Membership fees
CoffeelRaffles {inc Easter Egg raffle)
Hall hire
140
2,417
8,823
11,380
140
2,417
8,823
11,380
Unrestricted
funds
General
Total
2023
Membership fees
CoffeelRaffles (inc Easter Egg raffle)
Hall hire
90
3,159
6,641
9,890
90
3,159
6,641
9,890
4 Trustees remuneration and expenses
No trustees, nor any persons connected with them, have received any remuneration from the charity
during the year.
No trustees have received any reimbursed expenses or any other benefits from the charity during the
year.
Page 9

The Vivian Moon Community Centre
Notes to the Flnancial Statements for the Year Ended 31 December 2024
(continued)
5 Taxation
The charity is a registered charity and is therefore exempt from tsxation.
6 Tangible fixed assets
Land and
buildings
Total
Cost
At 1 January 2024
103,911
103,911
At 31 December 2024
103,911
103,911
Depreclation
At 31 December 2024
Net book value
At 31 December 2024
103,911
103.911
At 31 December 2023
103,911
103,911
Page 10

The Vivian Moon Community Centre
Notes to the Financial Statements for the Year Ended 31 December 2024
(continued)
7 Funds
Balance at 1
January
2024
Balance at
31 D8cember
2024
Incoming
resources
Resources
expended
General funds
Restricted Funds
18,010
4,388
11,380
(6,917)
22,473
4,388
Total funds
22,398
11,380
(6,917)
26,861
Balance at 1
January
2023
Balance at
31 December
2023
Incoming
resources
Resources
expended
General funds
Restricted Funds
14,955
4,388
10,208
(7.153)
18,010
4,388
Total funds
19,343
10,208
{7,153)
22,398
The specific purposes for which the funds are to be applied are as follows..
The restricted funds relate to the cash remaining from the grant received with the restriction that it be
used for capital expenditure on the leasehold propety used for the charitable activities.
8 Analysis of net assets between funds
Total funds
at31
December
2024
Unrestricted
funds
General
Tangible fixed assets
Current assets
103,911
26.861
103,911
26,861
Total net assets
130,772
130,772
Totsl funds
at31
December
2023
Unrestricted
funds
General
Tangible fixed assets
Current assets
103,911
22,398
103,911
22,398
Total net assets
126,309
126,309
Page11

The Vlvlan Moon Community Centre
Notss to the Financial Statements for the Year Ended 31 December 2024
(continued)
9 Related party transactions
There were no related party transactions in the year.
Page 12