COMPANY REGISTRATION NUMBER: 04352062 CHARITY REGISTRATION NUMBER: 1095596 THE JOHN WHITE COMMUNITY CENTRE LIMITED Company Limited by Guarantee Unaudited Financial Statements 31 December 2024
THE JOHN WHITE COMMUNITY CENTRE LIMITED Company Limited by Guarantee Financial Statements Year ended 31 December 2024 Page Trustees, annual report (incorporating the director's report) Independent examiner's report to the trustees Statement of financial activities (including income and expenditure account) Statement of financial position Notes to the financial statements 8-14
THE JOHN WHITE COMMUNITY CENTRE LIMITED Company Llmlted by Guarantee Trustees, Annual Report (Incorporating the Director's Report) Year ended 31 December 2024 The truslees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 December 2024. Reference and admlnlslralivè detalls Registered charity name THE JOHN WHITE COMMUNITY CENTRE LIMITED Charlly reglstration number 1095596 Company reglslratlon number 04352062 Prlnclpal offlce and reglslered Grange Avenue office Binley Coventry CV3 2ED The trustees M Hollins G Blythe B Pittaway E Kavanagh A Horton Independent Examiner Chapman and Co Chartered Certified Accountants 28 Delaware Road Styvechale Covenlry CV3 6LX Struclure, governance and management The John While Community Centre Limited became infjorporated in England and Wales under number 4352062 on 11 Ih January 2002. The centre became a registered charity under the number 1095596 on 24th January 2003. The centre is a Limited Company by Guarantee and having no share capital, which is governed by a Memorandum and Articles of Association Objectives and activities The Company's objects are.. 1. to promote the benefit of the inhabitants of Binley and Ernesford Grange in the City of Coventry without distinction of sex, sexual orientation, race or of political, religious or other opinions, by associating together the said inhabitants and the loca5 authorities, voluntary and other organisalions in a common effort to advance education and leisure-lime occupaiion with the objecl of improving the conditions of life for the said inhabitanls. 2. Establish or secure the establishment of a Community Centre and to maintain and manage the same (whether alone or in co-operalion with any local authority or other person or body) in furtherance of these objects.
THE JOHN WHITE COMMUNITY CENTRE LIMITED Company Llmlted by Guarantee Trustees, Annual Report (Incorporating the Director's Report) Year ended 31 December 2024 Statemeni of truslees, responsibllltles The tmstees are responsible for preparing the Report of the Trustees and the linancial statements in accordance with applicable law and United Kingdom Accounting Standards (Uniled Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each linancial 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 charity for that period. In preparing those financial statements, the trustees are required to select suitable accounting policies and then apply them consislently- observe the methods and principles in the Charity SORP., make judgements and estimates that are reasonable and prudent- state whether applicable accounting standards have been followed, subject lo any material departures disclosed and explained in the financial statements. prepare the financial slatements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position ol the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection ol fraud and other irregularities. Achlevements and performance 2024 was a busy year for the Centre. We saw a number of staff changes which brought its challenges. On a positive note, we recruitecl a permanent Centre Manager, who is based at the centre. This provides a more hands on approach to staff management and improved coordination of the centre's activities Our parties are still one of our major income streams and using some of the funds from our fundraising events we made several equipment purchases for parties, such as a new bouncy castle, ball pil and tunnel. After trying out a number of options for party food, we decided to bring this in house. Not only is this more profitable but we also are able lo keep better control over what we offer. Our energy cosls remain a challenge and we inlroduced a number of cost saving initiatives, including the installation of timer switches- obtained a £1.000 credit from the Climate Change Levy (CCL) and began discussions with Coventry City Council who carried out a free energy audit. These discussions proved fruitful and enabled us to apply for related grants which will resull in future ongoing financial reductions in our energy costs. The cafe has contributed significantly to the centre where it conlinues to offer meals and snacks to the local community and visitors to the centre. In July, we welcomed a social subscriber who is based at the centre and is a brilliant contact who brings agencies and support to our community centre. We have had a successful year with renting our rooms on an ad-hoc basis and have increased the number of groups using our facilities. This means that our rental income is increasing and we can now offer more opportunities for the local community to get involved Flnancial review The statement of financial activities for the year is set on page ol the accounts. In summary, the incoming resources for the year amounted to £147,759 (2023 £150,569} with the main source of income coming from grants, rents and hire of the centre facilities. The expenditure £155,421 12023- £140,086), with the main expenditure being salaries and running costs of the community centre.
THE JOHN WHITE COMMUNITY CENTRE LIMITED Company Limlted by Guarantee Trustees, Annual Report (Incorporating the Director's Report) Year ended 31 December 2024 Small company provlslons This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemplion. The trustees, annual report was approved on 17 May 2025 and signed on behalf of the board of Irustees by.. M Hollins Director G Blylhe Director
THE JOHN WHITE COMMUNITY CENTRE LIMITED Company Limited by Guarantee Independent Examiner's Report to the Trustees of THE JOHN WHITE COMMUNITY CENTRE LIMITED Year ended 31 December 2024 I report on the financial statements for the year ended 31 December 2024, which comprise the statement of financial activities (including income and expenditure account}, statement of financial position and the related notes. Respectlve responslbililies of Irustees and examin8r The trustees (who are also the directors of the company for the purposes of company law} are responsible for Ihe preparation of the financial statements. The trustees consider thal an audit is not required for this year under section 144{2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. Having satisfied mys8lf that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to.. exarnine the accounts under section 145 of the 2011 Act., lo follow the procedures laid down in the general Directions given by the Charity Commission under section 145151(b) of the 2011 Act. and to state whether particular matters have come to my attention. Basls of Independent examiner's report My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charily and a comparison of the accounts presented with those records. It also includes consideralion of any unusual i18ms or disclosures in the accounts, and seeking explanations Irom you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence thal would be required in an audit and consequently no opinion is gtven as to whether the accounls present a 'Irue and fair view and the report is limited to those malters set out in the next statement. Independent examiner's stalemenl In connection with my examination, no matter has come to my attention: 111 which gives me reasonable cause to believe that in any material respect the requirements.. to keep accounting records in accordance with section 386 of the Companies Act 2006, and to prepare accounts which accord with the accounting record& comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of th8 Statement of Recommended Practice.. Accounting and Reporting by Charities have not been met, or (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
THE JOHN WHITE COMMUNITY CENTRE LIMITED Company Llmited by Guarantee Independent Examiner's Report to the Trustees of THE JOHN WHITE COMMUNITY CENTRE LIMITED Year ended 31 December 2024 John Chapman FCCA CHAPMAN AND CO Chartered Certified Accountants 28 Delaware Road Styvechale Coventry CV3 6LX 17 May 2025
THE JOHN WHITE COMMUNITY CENTRE LIMITED Company Limited by Guarantee Statement of Financial Activities (including Income and expenditure account) 31 December 2024 2024 Restricted funds Tolal fund8 Total funds 2023 Unrestricted funds Note Income and endowmenls Charitable activities Donations and fundraising Investment income 145,918 100 1,011 145,918 830 1,011 147,759 146,958 2,807 804 730 Total income 147,029 730 150,569 Expenditure Expenditure on charitable activilies Other expenditure Total expendllure 150,088 4,603 154,691 730 150,818 4,603 155,421 102,121 37,965 730 140,086 Net Income and net movement in funds 17.662) (7,662) 10,483 Reconclliation of funds Total funds brought forward Totsl funds carried forward 1,762,108 1,754.446 1,546 1,763,654 1,755,992 1,753,171 1,763.654 1,546 The slatement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activilies. The notes on pages 8 to 14 form part of th8s8 flnanclal ststements.
THE JOHN WHITE COMMUNITY CENTRE LIMITED Company Limited by Guarantee Statement of Flnancial Position 31 December 2024 2024 2023 Flxed assets Tangible fixed assets 13 1,686,297 1,687,196 Current assels Debtors Cash at bank and in hand 14 4,709 75,304 7,583 71.785 80,013 79.368 Less: credllors: falling due withln one year 15 10,318 2,910 69,695 76.458 Nel assets 1.755,992 1,763,654 Funds of the charity Unrestricted building fund Unrestricted income fund Restrictpd income fund 1,682,700 71,746 1,546 1.682,700 79,408 1,546 Tolal charily funds 16 1,755,992 1,763,654 For the year ending 31 December 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors. responsibilities.. The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476., The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies, regime. These fjnancial statements were approved by the board of trustees and authorised for issue on 17 May 2025 and are signed on behalf of the board by: M Hollins Director G Blythe Director lis The notes on pag8s 8 to 14 form part of these financlal stst8m8nts.
THE JOHN WHITE COMMUNITY CENTRE LIMITED Company Limited by Guarantee Notes to the Financial Statements Year ended 31 December 2024 General Information The charity is a private company limited by guaranlee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Grange Avenue, Binley, Coventry, CV3 2ED Stslement of Compllance These financial statements have been prepared in compliance with FRS 102, The Financial Reporting Standard applicable in the UK and the Republic of Ireland,. the Statement of Recommended Praclice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charilies SORP {FRS 102)) and Ihe Charities Act 2011. Accounting policies Basis of pr6parallon The financial statements have boen prepared on the historical cost basis, as modified by the revajuation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial statements are prepared in slerling, which is the functional currency of the enlity. Golng concern There are no material uncertainties about the charity's ability lo continue. Fund accounllng Unrestricted funds are available for use at Ihe discretion of the trustees to further any of the charity's purposes. Reslricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal and fall into one of sub-classes: restricled income funds or endowment fljnds.
THE JOHN WHITE COMMUNITY CENTRE LIMITED Company Limited by Guarantee Notes to the Flnancial Statements (continued) Year ended 31 December 2024 Accounting pollcies (oontinued) Incomlng resources All incoming resources are included in the statement of financial activities when entitlement has passed to Ihe charity., it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income.. income frorn donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and ils amount can be measured reliably. legacy income Is recognised when receipt is probable and entitlement is established. income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. incorne from contracts for the supply of seNices is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned il unspent, in which case it may be regarded as restricted. Resources expended Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered. and is classitied under headings of the statement of financial activities to which it relates: expenditure on raising funds includes the costs of all fundraising activities, events, non- charitable trading activities, and the sale of donated goods. expenditure on charitable activities includes all costs inGurred by a charity in undertaking activities that further its charitable aims for Ihe benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. All costs are allocated to expenditure categories refiecling the use of the resource. Direct costs attributable lo a single activity are allocated directly to that activity. Shared costs are apportioned beteen the activities they contribute to on a reasonable, justifiable and consislent basis. Tanglble assels Tangible assets are initially recorded at cost, and subsequenlly stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
THE JOHN WHITE COMMUNITY CENTRE LIMITED Company Limited by Guarantee Notes to the Financial Statements (Continued) Year ended 31 December 2024 Accountlng policies (contlnued) Tangible assets (contlnued) An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses. unless it reverses a charge for impairment that has previously been recognised as expenditure within the slatement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statemenl of financial activities. Deprecialion Deprecialion is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows: Freehold property- no depreciation Fixtures, fittings and equipment- 20 /• reducing balance basis Impalmient of fixed assets A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount. the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash- generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill. the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities ot the charity are assigned to those units. Limiled by guarantee The company is a company limited by guarantee not having a share capital. The liability of each member is limited to £1, 10
THE JOHN WHITE COMMUNITY CENTRE LIMITED Company Limited by Guarantee Notes to the Financial Statements (contlnued) Year ended 31 December 2024 Charilable acllvllles Unrestricted Total Funds Unrestricted Total Funds Funds 2024 Funds 2023 Hire of facilities Parties, aclivities and events Café income 72,062 48,900 24,956 72,062 48,900 24,956 145,918 74,861 43,479 28,618 74,861 43,479 28,618 145,918 146,958 146,958 Donallons and tundraising Unrestricted Funds Restricted Total Funds Funds 2024 Donatlons and fundraising Donations received 100 730 830 100 730 830 Unrestricted Funds Restricted Total Funds Funds 2023 Donatlons and fundralslng Donations received Fundraising 491 770 491 2,316 1,546 1 ,261 1,546 2,807 Investment income Unrestricted Total Funds Unrestricted Total Funds Funds 2024 Funds 2023 Bank deposit interest 1,011 1,011 804 804 Expenditure on charllable activltles Unrestricted Funds Restricled Total Funds Funds 2024 Salaries, pension and cover staff Utilities Party and event costs Premises maintenance Café expenditure Equipment and consumables 72,032 35,079 9,981 15,726 14,069 3,201 72,032 35,079 9,981 15,726 14,799 3,201 150,818 730 150,088 730 11
THE JOHN WHITE COMMUNITY CENTRE LIMITED Company Limited by Guarantee Notes to the Financial Statements (contlnued) Year ended 31 December 2024 Expenditure on charltable actlvllles continued... Unrestricted Funds Restricted Total Funds Funds 2023 Salaries, pensions and cover staff Utilities Event costs Equipment Food and drink consumables Slationery and postage Depreciation Donations Fundraising costs 48,210 27,464 7,343 935 12,438 1,547 2,675 747 762 48,210 27,464 7,343 935 12.438 1,547 2.675 747 762 102,121 102,121 Other expendlture Unrestricted Funds Restricted Tolal Funds Funds 2024 Management and administration 4,603 4,603 4,603 4,603 Unrestricted Funds Restricted Total Funds Funds 2023 Management and administration 37,965 37.965 37,965 37.965 10. Nel income Net income is stated after charging/lcrediting): 2024 2023 Depreciation of tangible fixed assets 899 2,675 12
THE JOHN WHITE COMMUNITY CENTRE LIMITED Company Limited by Guarantee Notes to the Financlal Statements (continued) Year ended 31 December 2024 11. Independent examlnatlon fees 2024 2023 Fees payable to the independent examiner for.. Independent examination of the financial statements 900 750 12. Trustee remuneration and expenses The directors ol the company received no remuneration during the year. 13. Tanglble fixed assets Freehold Furniture and property equipment Tolal Cosl At 1 January 2024 Additions Disposals At 31 December 2024 1,733,674 97,302 1,830,976 1,733,674 97,302 1,830.976 Depreciatlon At 1 January 2024 Charge for the year Depreciation on disposals At 31 December 2024 50,974 92,806 899 143.780 899 50.974 93,705 144,679 Carry5ng amounl At 31 December 2024 1.682,700 3,597 1,686,297 At 1 January 2024 1.682,700 4,496 1,687,196 14. Debtors 2024 2023 Trade debtors Other debtors 4,709 4.823 2.762 4,709 7,585 15. Credltors: amounls tslling due within one year 2024 2023 Tax and national insurance Other creditors Accruals 1,035 8,383 900 2,160 750 10,318 2,910 13
THE JOHN WHITE COMMUNITY CENTRE LIMITED Company Limited by Guarantee Notes to the Financial Statements (contlnued) Year ended 31 December 2024 16. Analysis of charltable funds Unrestrlcted funds At1Jan24 Income Expenditure At 31 Dec 24 General funds 1,763,654 147,759 1155.421) 1,755,992 Restricted funds At1Jan24 Income Expenditure Al 31 Dec 24 Fleslricted funds 1,546 730 1730) 1,546 Restricted fund income during the year of £730 was a donation from Asda for men's mental health which was fully spent during the year. 17. Analysls of net assets between funds Unrestricted Funds Restricted Total Funds Funds 2024 Tangible fixed assets Current assets 1,686,297 68,149 1,686,297 69,695 1.546 Net assets 1.754,446 1,546 1,755,992 Unrestricted Funds Restricted Total Funds Funds 2023 Tangible fixed assets Current assets 1,687,196 74.912 1,687,196 76,458 1,546 Net assets 1,762,108 1.546 1,763,654 14