Registered Charity Number . 1082551
TAMAR VIEW COMMUNITY COMPLEX LTD
TRUSTEES, REPORT
AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 SEPTEMBER 2024

TAMAR VIEW COMMUNITY COMPLEX LTD
LEGAL AND ADMINISTRATIVE INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Trustees
Susan Barnett
Shane Jeffery
Margaret Boadella
Anthony Launce
1082551
Charity Number
Company Number
04061382
Registered Office
Miers Close
Plymouth
PL5 IDJ
Bankers
Lloyds TSB Bank plc
Raleigh Street
Derry's Cross
Plymouth
Benjamin Houston
Mountain Top Accountants Ltd
3 Buckland House
Plymouth
PL6 5WR
Independent Examiner

TAMAR VIEW COMMUNITY COMPLEX LTD
CONTENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Trustees, Report
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
9-10
Notes to the Financial Statements
11-19

TAMAR VIEW COMMUNITY COMPLEX LTD
TRUSTEES, REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2024
The trustees present their annual report and financial statements for the year ended 30th September
2024.
Trustees, report and financial statements
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present
their report with the financial statements of the charity for the year ended 30 September 2024. The
trustees have adopted the provisions of 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 l January
2019).
Structure, Governance and Management
Governing Document
The company is a charitable company limited by guarantee, Incorporated on 29th August 2000 (Company
Number 4061382) and registered as a charity on 22 September 2000 {Charity Number 1082551). The
Company was established under a Memorandum of Association which established the objects and
powers of the Charitable company and is governed under its Articles of Association. In the event of the
company being wound up members (trustees) are required to contribute an amount not exceeding £1.
The directors of the company are also charity trustees; under the requirements of the Memorandum and
Articles of Association a trustee is elected to serve for a period three years after which they must be re-
elected at the next Annual General Meeting.
Appointment, Induction and training of Trustees
The trustees are already familiar with the practical work of the charity having been encouraged to spend
time with the Company Secretary/General Manager and Centre Manager who are responsible for the
day to day management of the company and to take forward projects on behalf of the company. Trustees
are aware of the vision of the company and how this is being achieved.
Both New and current trustees are invited and encouraged to attend a series of short training sessions
to familiarise themselves with the charity and the context within which it operates. These sessions cover:
Duties and Responsibilities of trustees
Main documents which set out the operational framework for the charity
Future plans and objectives
Risk Management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure
appropriate controls are in place to provide reasonable assurance against fraud and error.

Objectives and Activities
The three main objectives:
l. To promote the benefit of the Inhabitants of Barne Barton and surrounding area without
distinction of sex, sexual orientation, race or of political, religious or other opinions, by associating
together the said inhabitants and the local authorities, voluntary and other organisations in a
common effort to advance education and to provide facilities in the interest of social welfare for
the recreation and leisure-time occupation with the object of improving the conditions of life for
the said inhabitants.
2. To establish, or secure the establishment of, a Community Centre {hereinafter called 'the Centre,)
and to maintain and manage the same (whether alone or in co-operation with any local authority
or other person or body) in furtherance of these objects.
3. To promote such other charitable purposes as may from time to time be determined.
Tamar View Community Complex (TVCC) is situated to the northern west of Plymouth in the
neighbourhood of Barne Barton the area has at least 1900 dwellings and is one of the most deprived
neighbourhoods in Plymouth and in the top 5 percent nationally (IMD 2019) and has 3 LSOA areas within
its immediate area of operation. TVCC manages a number of buildings of which it owns the freehold on
the Barne Baron estate. The buildings two of which were purchased and two built by TVCC provide for
the needs of our residents, by the provision of such things as access to local shoppingfacilities, cash point,
top up facilities for utilities, early years, nursery, youth club, church, training facilities, access to IT, keep
fit classes, parent and toddler group. as well as providing facilities for the recreational and leisure time
occupation of the residents of the area. The community centre and our resource centre act as key
resources to facilitate a range of user-led activities creating opportunities for social, leisure and personal
development such as the keep fit class, job club, parent and toddler group, and Church services and a
Food Bank and Food Hub. The trustees, our General Manager and Centre Manager seek to maximise
public benefit of als our available facilities and resources and are mindful of this as they seek to improve
a range of services and activities available for our community.
Strategic Report
Charitable activities
Trustees work closely with both the General Manager and Centre Manager, all trustees are local residents
so are aware of local issues in the community and can bring matters to the attention of the trust to help
its response. Both the General Manager and Centre Manager as well as our two youth workers are also
local residents which allows TVCC to be responsive at all levels within the community. Rooms within the
centre and the Resource centre are available for hire and are used for the provision of activities and
services. Such as the Youth Club, Food Bank, Food Hub, Veterans facilities which include a Drop in Advice
service with Help 4 Heroes, a Pie and Mash night and other social events specifically for Veterans, Warm
& Welcoming Space
Other Activities
The improvements work for which £IOOK had been set aside were completed and the trustees have taken
the opportunity to continue the improvements to the centre by improving the outside area by the
installation of a decking area which has given a large flat usable area at the cost of £12.5K. Unfortunately,
we suffered a small set back when a vehicle drove into the centre causing some major damage to the

entrance which has resulted in a large expenditure showing under Repairs of over £27K we are still
awaiting the final payment from the insurance company to fully settle the insurance claim.
Future Plans
We are in the process of setting up a 'Friends Group, for which we have a number of volunteers, these
will be responsible for the running of the Food Hub, Toddler Group and other activities such as Bingo for
both Children and Adults, running the Warm and Welcoming space. The group will be constituted in their
own right with their own management committee and bank accounts.
Financial Review
The charities income has decreased to £114,568 {2023 £159,671) showing we are showing an overall
deficit of £65,570 due to the drop in income of £34,542 from donations and legacies, £13,745 in Rents
and a large expenditure for Repairs.
Reserves policy
The charitvs policy is to maintain free reserves of £90,000 which is equivalent to approximately 6 months
operating costs. Free reserves are those unrestricted reserves, that are not tied up in fixed assets. At
present, the charity has resep4es in excess of £lll,000. The trustees will continue to monitor the level of
reserves closely.
Trustees
The trustees, who are also the directors for the purpose of company law, and who served during the
year and up to the date of signature of the financial statements were:
Susan Barnett
Shane Jeffery
Margaret Boadella
Anthony Launce
Trustees, responsibilities statement
The trustees, who are also the directors of Charity For Tamar View Community Complex Ltd for the
purpose of company law, are responsible for preparingthe Trustees, Report and the financial statements
in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom
Generally Accepted Accounting Practice).
Company Law 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, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable UK 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 concern basis unless it is inappropriate to presume
that the charity will continue in operation.
The trustees are responsible for keeping adequate 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 Companies Act 2006. They 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.
This report was approved by the trustee and signed on its behalf by:
Susan Barnett
Trustee
Date .

TAMAR VIEW COMMUNITY COMPLEX LTD
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Independent Examiners Report to the trustees of Tamar View Community Centre Limited on the
accounts for the period ended 30th September 2024
I report to the charity trustees on my examination of the accounts of the Company for the year ended
30th September 2024.
Responsibilities and basis of report
As the charitvs trustees of the Company (who are also the directors of the company for the purposes of
company law), you are responsible for the preparation of the accounts in accordance with the
requirements of the Companies Act 2006 ("the 2006 Act").
Having satisfied myself that the accounts of the Company are not required to be audited for this year
under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my
examination of your charit¢s accounts as carried out under section 145 of the Charities Art2011 ("the
2011 Act"). In carrying out my examination, I have followed the Directions given by the Charity
Commission (under section 145(51(b) of the 2011Act.
Independent Examiners Statement
I have completed my examination. I confirm that no material matters have come to my attention which
gives me cause to believe that:
accounting records were not kept in accordance with section 386 of the Companies Act 2006; or
the accounts do not accord with such records; or
the accounts do not comply with relevant accounting requirements under section 396 of the
Companies Act 2006 other than any requirement that the accounts give a 'true and fairf view which is
not a matter considered as part of an independent examination; or
the accounts have not been prepared in accordance with the Charities SORP {FRS102).
I have no concerns and have come across no other matters in connection with the examination to which
attention should be drawn in this report in order to enable a proper understanding of the accounts to be
reached.
Mountain Top Accountants Limited
3 Buckland House
Plymouth
PL6 5WR
Name: Benjamin Houston
Date:

TAMAR VIEW COMMUNITY COMPLEX LTD
STATEMENT OF FINANCIAL AcfiviTIES
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Total Funds
2024
Total Funds
2023
Recommended
categories by artivity
Unrestricted
Restricted
funds income funds
Notes
Income and
endowments from:
Donations and
legacies
85,358
50,816
50.816
Charitable activities
2,170
2,170
2,241
Investments
32.950
32,950
44,052
Other
28.632
28,632
28,020
Total
114.568
114,568
159,671
Expenditure on:
Raising funds
8,267
8,267
6,067
Charitable activities
136,975
136,975
121,939
Other
24,232
10,664
34,896
36,130
Total
169,474
10,664
180.138
164,136
Net
income/(expenditure)
(54,906)
(10.6641
(65.570)
(4,4651
Net movement in
funds
(54.906)
{10,664)
(65.570)
14,465)
Reconciliation of
funds:
Total funds brought
forward
510,378
308,105
818,483
822,948
Total funds carried
forward
455.472
297.441
752.913
818,483

TAMAR VIEW COMMUNITY COMPLEX LTD
BALANCE SHEET
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Recommended categories by
activity
Total Funds 2024
Total Funds 2023
Notes
Fixed assets
Tangible assets
10
671,303
705,482
Total fixed assets
671,303
705.482
Current assets
Debtors
11
5.376
1,961
Cash at bank and in hand
12
111,468
167,297
Total current assets
116,844
169,258
Creditors: amounts falling due
within one year
13
18,185
23,998
Net current assets/(liabillties)
98.659
145,260
Total assets less current liabilities
769,962
850.742
Creditors: amounts falling due
after one year
14
17,109
32,259
Total net assets or liabilities
752,853
818.483
Funds of the Charity
Unrestricted funds
15
455,472
510,378
Restricted income funds
15
297,441
308,105
Total funds
752.913
818,483
For the year ended 30 September 2024 the company was entitled to exemption from audit under section
477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its account5 for the year in question
in accordance with section 476.

The trustees acknowledge their responsibilities for complying with the requirements of the Companies
Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to
companies subject to the small companies regime.
The financial statements were approved by the trustees ou.
and signed on its behalf by:
Susan Barnett
Trustee
Date .
10

TAMAR VIEW COMMUNITY COMPLEX LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
l. 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 IFRS 102)" (effective
l January 20191- (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.
1.3 Legacies
Legacies are included in the SOFA when receipt is probable. that is, when there has been grant of
probate, the executors have established that there are sufficient assets in the estate and any conditions
attached to the legacy are either within the control of the charity or have been met.
1.4 Government grants
The charity has received government grants in the reporting period
1.5 Contractual income and performance related grants
This is only included in the SOFA once the charity has provided the related goods or services or met the
performance related conditions.
1.6 Donated goods
Donated goods are measured at fair value {the amount for which the asset could be exchanged) unless
impractical to do so.
Gifts in kind for use by the charity are included in the SOFA as income from donations when receivable.
11

a) Donated goods for distribution to beneficiaries
The cost of any stock of goods donated for distribution to beneficiaries 15 deemed to be the fair value
of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in
which the stocks are distributed, they are recognised as an expense at the carrying amount of the
stocks at distribution.
b) Donated goods for resale
Donated goods for resale are measured at fair value on initial recognition, which is the expected
proceeds from sale less the expected costs of sale, and recognised in 'lncome from other trading
activities, with the corresponding stock recognised in the balance sheet. On its sale the value of stock is
charged against 'lncome from other trading activities, and the proceeds from sale are also recognised
as 'lncome from other trading activities,.
c) Donated goods and services capitalised as Tangible fixed assets
Goods donated for on-going use by a charity in carrying out its activities are recognised as tangible
fixed assets with the corresponding gain recognised as income from donations within the SOFA.
1.7 Donated services and facilities
Donated services and facilities are included in the SOFA when received at the value of the gift to the
charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as income with an
equivalent amount recognised as an expense under the appropriate heading in the SOFA.
1.8 Income from charitable activities
Income from charitable activities is recognised over the period to which the income relates. Concert
fees are recognised at the date of the event. Membership fees are recognised over the period of the
membership. Rent is recognised over the period to which it relates. Any amounts relating to future
periods are deferred.
1.9 Investment income
Dividends are included in the Statement of Financial Activities when they are declared at an amount
which includes the tax credit recoverable from HM Revenue and Customs.
1.10 Other trading income
Other trading income from non-charitable sources is recognised over the period to which it relates, Any
relating to future periods is deferred.
1.11 Expenditure
Expenditure is recognised when a present legal or constructive obligation exists at the balance sheet
date as a result of a past event, it is probable that a transfer of economic benefits will be required to
settle the obligation, and the amount can be estimated reliably. It is inclusive of VAT which cannot be
12

recovered.
Direct costs are those costs which directly attribute to its activities. Wages and salaries are allocated to
direct costs based on an estimate of time spent on charitable activities by staff members.
Support costs include staff costs and are those which do not produce a direct output. Staff costs relate
to specific activities and this is reflected in the allocation of payroll costs based on the percentage of
time spent.
All costs, including governance costs, are allocated between the expenditure categories of the charity
on a basis designed to reflect the use of the resource. Costs relating to a particular activity are charged
directly; others are apportioned on an appropriate basis.
Support costs and overheads have been calculated by allocating staff time to the level of involvement
in the various activities of the Charity.
1.12 Pensions
The Charity makes contributions to defined contribution pension schemes through auto enrolment.
These contributions are charged to the income and expenditure account in the year in which they
become payable.
1.13 Taxation
The organisation is a registered charity and has no liability to income tax or corporation tax on its
charitable activities during the year.
Value added tax is accounted for on a cash basis.
1.14 Creditors
The charity has creditors which are measured at settlement amounts less any trade discounts.
1.15 Provisions for liabilities
A liability is measured on recognition at its historical cost and then subsequently measured at the best
estimate of the amount required to settle the obligation at the reporting date.
1.16 Financial instruments
Charities preparing accounts normally measure a basic financial asset or basic financial liability on its
initial recognition at the amount receivable or payable adjusted for any related transaction costs.
However, if initially measured at fair value, transaction costs are not included in the measurement of
financial assets or liabilities; instead, the transaction costs are treated as an expense. If extended credit
is offered, the accountin8 treatment depend5 on those extended credit term5.
The subsequent measurement of financial assets and financial liabilities depends on their nature and
settlement dates. The carrying amount must be calculated without any deduction for transaction costs
that may be incurred on sale or disposal.
13

1.17 Fund accounting
Unrestricted funds are those funds which are available for use at the discretion of the Trustees in
furtherance of the general objectives of the charity and which have not been designated for other
purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by
donors or which have been raised by the charity for particular purposes.
1.18 Tangible fixed assets
Tangible fixed assets, such as land and buildings, plant, vehicles and equipment, are held to provide an
on-going economic benefit to a charity through their contribution, directly or indirectly, to the
provision of goods or services by the charity.
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any
provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation
of fixed assets, less their estimated residual value, over their expected useful lives on the following
basis:
Name
Rate (%)
25%
Method
reducing balance
straight line
Office equipment and furniture
Freehold property
2%+5%
1.19 Stocks and work in progress
Stocks held for sale as part of non-charitable trade are measured at the lower cost or net realisable
value.
Goods or services provided as part of a charitable activity are measured at net realisable value based
on the service potential provided by items of stock.
1.20 Debtors
Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement
amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured
at the cash or other consideration expected to be received.
2. Income from Donations and Legacies
Analysis
Unrestricted funds
Total funds 2024
Total funds 2023
Donation and gifts
General grants
provided by
Government/other
charities
35,098
35,098
34,458
15,718
15,718
50,900
50.816
50.816
85.358
14

3. Income from Charitable Artivities
Analysis
Unrestrirted funds
Total funds 2024
Total funds 2023
Let-out of non-
investment
property
2,170
2,170
2,241
2,170
2,170
2,241
4. Income from Investments
Analysis
Unrestricted funds
Total funds 2024
Total funds 2023
Interest income
3,286
3,286
643
Rental and leasing
income
29,664
29,664
43,409
32.950
32,950
44,052
5. Other Income
Analysis
Unrestricted funds
Total funds 2024
Total funds 2023
Other
28,632
28,632
28,020
28.632
28,632
28,020
6. Expenditure on Raising Funds
Analysis
Total funds 2024
Total funds 2023
Staging fundraising events
Support Costs
2,844
5,423
8,267
800
5,267
6,067
15

7. Expenditure on Charitable Activities
Total funds 2024
Total funds 2023
Analysis
Cost of services
2,487
817
1,769
980
Donations
Legal/professional fees
Wages and salaries
Staff costs
Other
Youth and other projects
Rates
4,277
66,771
741
1,355
69,379
488
3,503
1,655
314
3,902
966
2,293
10,886
1,790
4,761
16,283
7,087
Light and heat
Cleaning
Insurance
14,521
1,851
5,898
26,737
7,403
Repairs
Support Costs
136,975
121,939
8. Support Costs
Total funds 2024
Total funds 2023
Analysis
Advertising and marketing
Printing and stationery
Other
2,434
306
277
895
2,058
4,433
1,445
170
2,499
4,722
1,656
485
Telephone and Internet
Travel expenses
Staff welfare
Governance Costs
Independent examiners fees
Accountants fees
650
600
1,330
1,220
12.826
12,354
9. Other Expenditure
Unrestricted
funds
Restricted
income funds
Total fund5
2024
Total funds
2023
Analysis
Depreciation Charge for the Year-
Computer Equipment
Depreciation Charge for the Year-
Freehold Land & Buildings
4,417
4,417
5,651
19.815
10,664
30,479
30,479
24,232
10.664
34.896
36,130
16

10. Tangible Fixed Assets
Freehold
Land &
Buildings
Computer
Equipment
10.1 Cost or valuation
At 01 October 2023
1,052,477
78,860
Additions
717
At 30 September 2024
1,052.477
79,577
10.2 Depreciation and impairments
At 01 October 2023
363.950
61,905
Charge for the year
30,479
4,417
At 30 September 2024
394,429
66,322
10.3 Net book value
At 01 October 2023
688,527
16,955
At 30 September 2024
658,048
13.255
11. Debtors: Amounts falling due within one year
Total funds 2024
Total funds 2023
Prepayments & accrued income
Other debtors
2,955
2,421
1,961
5,376
1,961
12. Cash at bank and in hand
Total funds 2024
Total funds 2023
Cash at bank and in hand
111,468
167,297
111.468
167.297
13. Creditors: Amounts falling due within one year
Total funds 2024
Total funds 2023
Bank loans and overdrafts
VAT control
Accruals and deferred income
Other creditors
15,042
14,933
6,700
2,969
174
2,365
18,185
23,998
17

14. Creditors: Amounts falling due after one year
Total funds 2024
Total funds 2023
Bank loans and overdrafts
17,109
32,259
17,109
32.259
15. Charity funds
15.1 Details of material funds held and movements during the CURRENT reporting period
Fund balances
carried
forward
Fund balances
brought forward
Expenditure
Fund names
Income
Unrestricted funds
Unrestricted General Funds
297,448
212,930
114,568
160,422
251,594
212,930
Phase three build
Restricted income funds
Food bank
9,052
9,052
10,664
Property and extensions
Total
818.483
114,568
180,138
15.2 Details of material funds held and movements during the PREVIOUS reporting period
Fund balances
carried
forward
299,053
288,389
752,913
Fund balances
brought forward
Income
Expenditure
Fund names
Unrestrirted funds
Unrestricted General Funds
300,301
149,271
152,124
297,448
Phase three build
212,930
212,930
Restricted income funds
Property and extensions
Food bank
309,717
10,664
1,348
299,053
10,400
9,052
Total
822,948
159,671
164.136
818.483
16. Transactions with trustees and related parties
16.1 Trustee remuneration and benefits
None of the trustees have been paid any remuneration or received any other benefits from an
employment with their charity or a related entity in the year (2023: £Nil)
18

16.2 Trustees, expenses
No trustee expenses have been incurred in the year (2023: £Nil).
16.3 Transaction(s) with related parties
There were no transactions with related parties in the year or in the previous year.
17. Average Number of Employees
No employees received emoluments in excess of £60,000.
The average number of employees in the year was 6 (2023: 6).
19