DEDDINGTON WINDMILL COMMUNttY CENTRE LIMITÈD FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025 Charity No: 1101528 Company Registration No= 04862523
DEDDINGTON WINDMILL COMMUNITY CENTRE LIMITED UNAUDITED FINANCIAL STATEMENTS YEAR ENDED 31 JANUARY 2025 CONTENTS PAGE General infonnation Trustee5' Annual Report Responsibilities of the Trustees Independent Examinerfs report to the members Statement of Financial Artivities 34 Balance Sheet Notes to the financial ststements 8-13
DEDDINGTON WINDMILL COMMUNITY CENTRE LIMITED GENERAL INFORMATION Registered chartty name Deddington Windmill Community Centre Limited Charity number 1101528 Company registration number 04862523 Principal & registered office address Windmill Community Centre Hempton Road Deddington Banbury. Oxfordshire OX15 OQH Trustees R B Broadbent M J Hovard J M Liebrecht BA UM D McGovern Independent examiner Modus Accountants Ltd Unit Ic Church Green Witney OX28 4YR Bankers Barclays Bank PLC
DEDDINGTON WINDMILL COMMUNITY CENTRE LIMITED TRUSTEES. ANNUAL REPORT YEAR ENDED 31 JANUARY 2025 The trustees. who are also the directors for the purposes of company law (referred to as trustees throughout), present their report and the unaudited financial statements of tFie company (referred to as the Charity throughout) for the year ended 31 January 2025. REFERENCE AND ADMINISTRATIVE DETAILS Reference and administrative details are shown in the schedule of general infomiation on pa8e 2 Df the financial statements. The financial statements comply wtth current ststutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accourrting and Reporting bv Charlties: SORP applicable to charities preparing their accounts in accordance with FRS 102. THE TRusfEES The tru5tee5 who served the charlty during the year are shown on page 2. PUBLIC BENEFIT The Windmill Community Centre provides, for the public benefit, facilrties for: Sport- including Football, Cricket. Tennis and Badminton Clubs- Including Brownies, Cubs. Scouts. Guides and Babies and Toddlers. .Societies.and other Eroup5- including Deddington Players, Pilates, dance to health, dog training classes, pre- school activity classes and Senlor Citizens group. EV charging points. Local social functlons such as children's parties. family get togethers. blrthday celebrations. The Trustees have complied with the duty in Section 4 of the 21X)6 Act to have due regard to guidance published by the Commission. RESPONSIBILITIE5 OF THE TRUSTEES The trustees (who are also the direttors of Deddington Windmill Community Centre Limited) forthe purposes of Company Lawl are responsible for prepaT(ng the Trustees, Annual Report and the financial statements in accordance with applicable law and regulations. Company Law requires the trustees to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the stste of affairs of the charitable company and the income and expenditu of the charitable company for that year.
DEDDINGTON WINDMILL COMMUNITY CENTRE LIMITED In preparing these financial statements, the trustees are required to: select suitsble accounting policies and 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. prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable comp3ny will continue in operation. The trustees are responsible for keeping adequate accounting records that are sufficient to show ancl explain the charitable companvs trdnsactions and disclose with reasonable accuracy at any time the financial position of the charitable company and which enable them to ensure thatthe financial statement5 comply with the Companies Act 2006. They are re5pon5ible for safeguarding the assets of the charitable company and hence for taking reasonable steps, for the prevention and detection of fraud and other irregu13ritie5. INDEPENDENT EXAMINATION Modus Accountants Limited will be considered for re-appointment at the next trusteeg meeting as independent examiner forthe ensuing year. Signed on behalf of the trustees
DEDDINGTON WINDMILL COMMUNITY CENTRE LIMITED INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF DEDDINGTON WINDMILL COMMUNITY CENTRE LIMITED FOR THE YEAR ENDED 31 JANUARY 2025 I report on the accounts of the Charity for the year ended 31 January 2025. which are set out in pages 6-13. RESPEcfivE RESPONSIBILrriES OF TRUSTEES AND EXAMINER The trustees (who aro also the directors of Deddington Windmill Community Centre Limited) for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that 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 myself that the company is not subject to audit under company law and is eligible for independent examination it Is my responsibility to: examine the accounts under section 145 of the 2011 ACL to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. and to State whether particular matters have come to my attention. BASIS OF INDEPENDENT EXAMINEWS REPORT My examinatlon 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 company and a comgarispn of the accounts presented with those records. It also includes consideration of any unusual items£)ri dis.closures in the accounts and the seeking of explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is expressed as to whether the accounts present a 'true and fair view and the report is limited to those matters set out in the Statement below. INDEPENDENT EXAMINER'S STATEMEKr In connection with my examination, no matter has c(xne to my attention: (l) which gives me reasonable cause to believe thaL in any material respect, the requirements: to keep accounting records in accordance with section 386 of the Companles Act 2006; and to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 386 of the Cornpanies Act 2006 and with the methods and principles of the 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 pmper understanding of the account reached. Lloyd, Date.....
DEDDINGTON WINDMILL COMMUNITY CENTRE LIMITED STATEMENT OF. FINANCIAL AcfiviTIES FOR THE YEAR ENDED 31 JANUARY 2025 STATEMENf OF FINANCIAL AalVITIES YEAR ENDED 31 JANUARY Z025 Total 2025 Total 2024 Notes Income from: Donations Charltable actlvlties Investmer I,Q63 47,417 337 926 37,688 229 Total income 48,817 38,844 Expenditure on: Charitable attivities Governance 36,782 1.320 38,102 46.999 1.320 48,319 Total expenditure Net (expenditurel I Income Ngt movement In lund5 10,715 10.715 9,4751 (19,5551 Recondllatlon of fund5: Total funds brDught ior&ards Total funds carrled fonvard 21,616 32,331 31,091 21,616 The Statement of Flnanclal Activities includes all galns and losses In the year and therefore a statement of total recognised gains and losses has not been prepared. All of the above arnounts relate to continuing activities. The notes on pages 8 to 13 form part of these financial statements.
DEDDINGTON WINDMILL COMMUNITY CENTRE LIMITED BALANCE SHEEr AS AT 31 JANUARY 2025 2024 Notes FIXED ASSE[5 Tangible Assets 12.501 1122 CURRENT A55Efs Debtor5 Cash at bank io 5.804 31.073 4,643 18.376 36.877 23.019 CREDITORS.. Amounts falling due withln one year li 17.047 3.526 NET CURRENT ASSErs 19,83D 19,493 NET ASSEfs 32.331 21,616 FUNDS INCOME FUNDS Unrestricted Income funds 12 32,331 . 21.616 TOTAL INCOME FUNDS 32,331 21,616 For the year ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relatinE to small companies. Trustees responsibilities: The members have not required the companyto obtain an audlt of its accounts forthe year in question in accordance with section 476: and The trustees acknowledge their responsibilities for complylng with the requirement5 of the Act with respert to'accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies, regime. These on ncial atements were approved by the members of the committee and authorised for issue and are si ed on their behalf by: R Broadbent Trustee
DEDDINGTON WINDMILL COMMUNITY CENTRE LIMITED NOTESTOTHE ACCOUNTS FOR THE YEAR ENDED 31 JANUARY 2025 I. COMPANY STATUS Deddington Windmill Community Centre is a company limited by guarantee. The liability of each member Is limited to £10 on a winding up of the company. 2. ACCOUNTING POLICIES Basis of accounting The financial statements have been prepared under the historical cost convention. The flnancial ststements have been prepared in accordance with the Charities Act 2011 and in accordance with the Statement of Recommended Practlce (SORP): Accounting and Reporting by Charities preparing their account5 in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS102) issued on 16 July 2014 and the Flnancial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) as amended by the early adoption of Update Bulletin I published on 2nd February 2016 reflecting amendments to FRSIO2. Th&Centre constitutes a public benefit entity as defined by FRS 102. The trustees consider that there are no material uncertalntles about the Centre's ability to continue as a going concern. Cash flow statement The trustees have taken advantage of the exemptlon in Financial Reporting Standard No l (revised) from including a cash flow statement in the financial statements on the grounds that the company is small. Fund accountin8 Unrestritted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Incomlng resources All incoming resources are included in the statement of financial actlvltles when the charlty is legally entitled to the income and the amount can be quantified with reasonable accuracy. Voluntary income is received by way of grants donations and gifts and is included in full in the Statement of Financial Activities when receivable. Grants, where entitlementls not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant. Fixed asset5 Fixed assets (excluding investments) are stated at cost less accumulated depreciation., The costs of minor additions or those costing below £500 are not capitali5ed. Depreclatlon Depreciation is.calculated so as to write off the cost of an asset. less its estimated residual value, over the useful economic life of that asset as follows: offi equipment- 25% straight line Computer equipment- 25% straight line Leasehold Property- IO% strdlEht line
DEDDINGTON WINDMILL COMMUNITY CENTRE LIMITED NOTES TO THE ACCOUNTS {cOrINuED) FOR THE YEAR ENDED 31 JANUARY 2025 Resources expended Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure represents amounts invoiced, including value added tax. Taxation The Charity Is exempt from corporation tax on its charitable activities.
DEDDINGTON WINDMILL COMMUNITY CENTrE LIMITED NOTES TO THE AccouKfs (CONTINUED) FOR THE YEAR ENDED 31 JANUARY 2025 3 Donatrons & grnnts T¢)tsl Funds Trtal Funds 2025 2024 Donations & grants 1.063 926 4 Charitsble aLttvbtles Total Fun4ts Total Funds 2024 Lettlngs Club rents All weather court Other Income 30,858 L837 9,929 3.792 47,416 24.758 2.720 8,024 2.159 37,688 5 Investment Income Total Funds Total Funds 2024 Bank interest receivable 337 io
DEDDINGTON WINDMILL COMMUNITY CENTRE.LIMITED NOTESTO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 JANUARY 2025 6 Expenditure on tharhable artlvities Total Funds Total Funds Administrallve expenses Salarie5 and staff costs Ground rent Other premises costs Cost of Club Rents Cost of sundry income Marketing Repalr5 and maintenance Insurance Gas Elertriclty Water rates . Equipment Purchases Kashflow subscription LInceS Telephone and Internet Computer Sundrie5 8.921 10.735 3.963 1,020 LOfA 523 460 4.490 1.914 2200 3,724 934 782 372 13,213 1.774 1.950 973 654 324 789 523 390 547 Subscrlptions Charltable donations 21x1 200 5,IXIO DepreciJtl¢Jn and Amortisatlon: Depreciation of equipment Totsl charltable activities 1.998 46.999 36.782 7 Governance costs Total 2025 Total 2024 Independent Examination fee 1.320 1.320 1,320 1.320 li
DEDDINGTON WINDMILL COMMUNITY CENTRE LIMITED NOTES TO THE ACCOUhrrs (CONTINUED) FOR THE YEAR ENDED 31 JANUARY 2025 8 Staff costs and effloluments 2025 2024 Wages 8.921 8.921 10.735 10.735 9 Hxed Assets Flxtures and Leasehold Pfoperty Flttln8S Equlpment Total Cost At l Febiuary 2024 AdditSons At 31 January 2025 4.851 6.854 ' II705 11,727 23,432 11.727 11,727 4.851 6,854 Depreclation At I FEbrnary 2024 Charge for the year At 31 January 2025 3,242 419 3,662 6.341 244 6.583 9,583 1,348 10.930 Net Book Value At 31 January 2025 At 31January 2024 1,188 L608 270 11,043 12,501 2,122 514 10 Debtors 2025 2024 Other debtors Prepayments 3,958 1.845 5.803 2,481 2,162 4.643 11 Creditors Z024 Other creditors {Ind. deposlts for keys) PAYE Income received in advan Accrua15 1.471 99 13.046 2.432 17.047 1,448 80 1,996 3.526 12
DEDDINGTON WINDMILL COMMUNITY CENTRE LIMITED NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 JANUARY 2025 12 Income fuftds Income Fund Balance as at l February 2024 Incoming Resources Less: Outgolng resources 21.616 4817 -38.102 Balance as at 31 January 1025 32,331 13