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← Wheatley Hill Community Association

2025-03-31-accounts

REGISTERED COMPANY NUMBER: 05067671 (England and Wales)
REGISTERED CHARITY NUMBER: 1105615

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD 1 APRIL 2024 TO 30 MARCH 2025

FOR

WHEATLEY HILL COMMUNITY ASSOCIATION

BK Plus Limited
Chartered Certified Accountants
13 Windsor Terrace
Jesmond
Newcastle upon Tyne
NE2 4HE

WHEATLEY HILL COMMUNITY ASSOCIATION

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE PERIOD 1 APRIL 2024 TO 30 MARCH 2025

Page
Report of the Trustees 1 to 9
Independent Examiner's Report 10
Statement of Financial Activities 11
Balance Sheet 12 to 13
Notes to the Financial Statements 14 to 27
Detailed Statement of Financial Activities 28 to 29

WHEATLEY HILL COMMUNITY ASSOCIATION

REPORT OF THE TRUSTEES FOR THE PERIOD 1 APRIL 2024 TO 30 MARCH 2025

The trusteeswho are also directorsof the charityfor the purposesof the CompaniesAct 2006, present
theirreportwith the financialstatementsof the charityfor the period1 April 2024 to 30 March 2025.
ThetrusteeshaveadoptedtheprovisionsofAccountingandReportingbyCharities:Statement of
RecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewith the
FinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS102)(effective 1
January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

Charitable objects

As stated in our Memorandum and Articles of Association the charitable purpose of WHCA is:
'To promotethe benefitof the inhabitantsof WheatleyHill and districtwithoutdistinctionof sex or of
political,religiousorotheropinionsbyassociatingthelocalauthorities,voluntaryorganisations and
theinhabitantsinacommonefforttoadvanceeducationandtoprovidefacilitiesintheinterests of
socialwelfarefor recreationand leisure-timeoccupationwith the objectof improvingthe condition of
life for the said inhabitants.'

Our vision for WHCA remains unchanged and stems directly from our Charitable Objects: To be sustainable for the longer term and continue to provide and develop services and benefits that meet the needs of Wheatley Hill and our local community.

Our vision remains underpinned by a number of High-level Objectives which are to:

Page 1

WHEATLEY HILL COMMUNITY ASSOCIATION

REPORT OF THE TRUSTEES FOR THE PERIOD 1 APRIL 2024 TO 30 MARCH 2025

OBJECTIVES AND ACTIVITIES

Significant activities

Profile of Wheatley Hill

WheatleyHill,a villagein CountyDurham,England,hasa stronghistoricalconnectionto coal mining,
whichinfluencesitssocialanddemographiccharacteristics.Thepopulationisrelativelysmall (3150
as per the 2021 Census)and featuresa mix of long-termolderresidentsand youngerfamilies seeking
affordable housing.

Theagedistributiontendstowardsanolderdemographicofadults(53%ofthelocalresidents are
over40),withpopulationshiftscausedby youngerindividualsmovingawayforwork.Thearea faces
socioeconomicchallengesduetothedeclineofthecoalindustry,contributingto higher
unemploymentandlowerincomescomparedtonationalaverages,thoughlocaleffortsaretrying to
improvetheseconditions.PredominantlyWhiteBritish,thevillage'sdemographicisstarting to
becomemorediverse.Educationalattainmentvaries,withlocalinitiativesaimedatenhancing skills
and training for younger residents.WheatleyHill maintainsa strong sense of communitythrough local
organizations and events that foster social cohesion, particularly among long-term residents.

Of the populationof WheatleyHill550 (17.4%,comparedto an Englandaverageof 10%)are living in
the most deprived10% of areasof Englandby Indicesof Deprivation.In termsof the generalhealth of
residents,28.76%of WheatleyHillresidentshavea Healthlevelof Fairor below,comparedto 17.9%
for England overall.

Manyof WheatleyHill'spopulationuseourCentreregularly.We alsodrawin a significantnumber of
users from the wider area and beyond.

Wheatley Hill can be currently characterised as a community with approximately:

Objectives and activities:

WHCA faced numerous challenges relating to both staff and trustees:

Page 2

WHEATLEY HILL COMMUNITY ASSOCIATION

REPORT OF THE TRUSTEES FOR THE PERIOD 1 APRIL 2024 TO 30 MARCH 2025

OBJECTIVES AND ACTIVITIES

WitharelativelynewOperationsHeadandBoard,thedaytodayrunningoftheCentrehas been
challengingandavastamountofnewknowledgeandideashavebeengained.Whilsttheteam have
been working hard to develop the Centre further and create a cohesive, effective unit.

Tammy Best has worked hard, with her team, to get processesand funding put in place to continue the
work of WHCA. A New Board of 5 Trustees was formed with the aim of adding stability to the Centre.

Public benefit

WHCAexiststoberesponsivetotheexpressedandemergentneedsofourlocalcommunityand to
providebenefitsin variousformsfortheinhabitantsofWheatleyHillandsurroundingarea.In order
to achieve this, we have to draw on two principal sources of funding:

Page 3

WHEATLEY HILL COMMUNITY ASSOCIATION

REPORT OF THE TRUSTEES FOR THE PERIOD 1 APRIL 2024 TO 30 MARCH 2025

ACHIEVEMENTS AND PERFORMANCE Charitable activities Delivering charitable benefits

Our facilities for the benefit of our community are:

Indoor:

Outdoor:

Wealsosub-leaseasmallareaoflandtoWoodcraftforLandscapes,alocalorganisation providing
agriculturally based occupation for people with learning and other difficulties.

During the year ending 31 March 2025 the benefits we were able to deliver were:

For our elderly

WehaveoperatedourMealsonWheelsservicesince2010offeringtheelderlyandless mobile
membersofourlocalcommunityamiddaymealsevendaysaweek.Therearealsoregular sessions
foroldermen's&women'sgroupsforluncheonsthroughtheweek.Wehaveoperated various
sessionsforhobbiesandgeneralintereststoengageandbringtogetheramixofolderand younger
clientèle.

For adults

Themainbenefitforadultswasaccesstoourgym,fitness&wellbeingsessions(i.e.tai-chi &
soundbath)to promotegood mentalhealth,provisionof food parcelsand fuel vouchersto the most in
need.

We offer training courses through Eden Training academy, WEA and Learning curve.

WearestillaCulturalhubworkingwithNomoreNowt,encouragingtripsandactivitiesto broaden
the reach of cultural arts, theatre, media and music.

WealsoworkalongsideHIYEDgivingadultswithadditionalneedstheopportunitiesof placements
and paid work.

We have offered supper clubs and warm spaces for people who are struggling with food.

Page 4

WHEATLEY HILL COMMUNITY ASSOCIATION

REPORT OF THE TRUSTEES FOR THE PERIOD 1 APRIL 2024 TO 30 MARCH 2025

For children and young families

Our childrenand youngpeoplewant activitieswhichnot only addressphysicalactivityneedsbut also
socialinteractionamongsttheirpeers.Wehaverunasuccessfulyouthgroupinpartnership with
DurhamCityYouProject.Wehaveruna varietyofartandcreativeprojectsalongsideFun& Food to
ensure that the needs of young people/families are met over school holidays.

We have worked closelywith the Foundationof light running two groups on a Wednesdayevening  and
Saturday morning offering outreach football to the under 6's

Work alongside Durham City Youth to offer various evening youth sessions

We work alongside Stars community learning offering cooking sessions and Youth provision weekly

We work closely with North East Dance who offer workshops at the Centre for all ages.

During the year we have managed to achieve the following:

Significantlyincreasedtheamountofself-generatedincome,therebylesseningtherelianceon the
ever-dwindling pots of funding.

Staff-Webelieveinsupportingourcommunityandwherepossibleemployinglocalresidents. Our
apprenticecompletedherfirstyearandpassedwithadistinction.Tothatendwehavemanaged to
secure paid work for two volunteers.

BringingintheTheBread-and-Butterthinghasgeneratedasignificantincreaseinfootfallin the
building, reaching out to new clients and encouraging new volunteers.

We continueto build our daytimeparty packages,and are working hard to generatethe attendance for
the party night events.

FINANCIAL REVIEW

Financial position

Income and Expenditure

Fortheyearending30March2025ourtotalIncomingResourcesamountedto£336,291and our
Expenditure of £341,950 giving a deficit of £5,659.

Therewasarangeofgrantsavailabletowhichwesuccessfullyappliedinordertohelpuskeep our
Meals on Wheelsservicein operationand meet our standingoverheadcosts.A number of funders who
hadawardedfundinginpreviousyearsallowedsomeunusedfundingtobere-purposedtohelp us
deal with the financial consequences of the pandemic and gross reduction in footfall related income.

Page 5

WHEATLEY HILL COMMUNITY ASSOCIATION

REPORT OF THE TRUSTEES FOR THE PERIOD 1 APRIL 2024 TO 30 MARCH 2025

FINANCIAL REVIEW

Funding sources

Therestrictedrevenuefundingwewereawardedfortheyearending30March2025amounted to
£152,903.

Thisfunding,wasforthebenefitofourlocalcommunity,eitherdirectlybysupportingourMeals on
Wheelsservice;orbysupportingouroverheadcosts(includingsomesalarysupportandutilities in
particular).Our totalfundscarriedforwardto the year ending31 March2026 amountedto  £163,771,
comparedto £169,430brought forward from last year. This decreaseis a reflectionof when the grants
were received in the year ending 30 March 2025.

We were extremelygratefulfor this fundingsupportwhich we receivedfrom DurhamCounty Council;
CountyDurhamCommunityFoundation;EastDurhamCommunity;theCo-op;WheatleyHill Parish,
CommunityActionNorthumberland,BallingerFoundation,GreathamFoundation,Believe Housing
and The NationalLotteryCommunityFund.Withoutthisfundingsupportwe wouldhave been unable
to continue with our Meals on Wheels service.

This augmented the funding we carried forward from previous financial years.

Reserves policy

Our unrestricted (free) reserves cover:

1. Any short-term gap between spending and income.

2. The costs of a controlled dissolution of the Association. 

With the threatposedby the pandemicit becamequite pressingto have a more rigorousevaluation of
the reserveswe shouldholdto coverwinding-upof the Association.The outcomewas that we should
haveunrestrictedreservesin theregionof£55Kto£60K.Thisshouldcoverfora 6-month run-down
periodthecostsofemploymentandredundancypaymentsforstaff,includingemployer pension
contribution;insuranceandutilitiescosts;andthetransportcostsfortheMealsonWheels delivery
van.

At 31stMarch2025ourfreereservesamounted£35,089.Dependingonwhatisavailableat the time
of dissolution this figure would be augmented by any unused designated funding.

Going concern

Subjecttobeingabletodealwithandmitigatetheimpactoftherisksidentifiedbelowthe trustees
regardthe Associationas a goingconcernthatoperatesin a deprivedareawithlimited opportunities
forpriceincreasesforservicesand activitiesto providesubstantialand longtermrevenuefunding to
help meet our core costs.

Page 6

WHEATLEY HILL COMMUNITY ASSOCIATION

REPORT OF THE TRUSTEES FOR THE PERIOD 1 APRIL 2024 TO 30 MARCH 2025

FUTURE PLANS

Objectives for the year ending 31 March 2026.

Develop the Centre into a more self-sufficient entity:

We would also be looking to generate more self-revenue by:

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

WheatleyHillCommunityAssociationisregisteredasa charitywiththeCharitiesCommissionand is
incorporatedasacompanylimitedbyguaranteewithCompaniesHouse.WHCAisgovernedby its
Memorandum and Articles of Association which incorporate its charitable objects.

Membershipis opento anyoneoverthe age of 18 withthe liabilityof agreeingto contribute£1 in the
event of the charity having to be wound up.

Eachtrustee/director,includingtheChair,isrequiredtostandforre-electioneachyearatthe AGM.
The board can have up to 12 trustees/directors, some of whom can be co-opted.

Recruitment and appointment of new trustees

WHCAnormallyseekstorecruittrusteeslocallyasthismaintainsstronglinkswiththe community
anditsneeds.Trusteeswithaprofessionalbackgroundorspecificexpertiseandexperience, e.g.
management, finance, legal are usually drawn from a wider area.

TheaimistohaveaBoardwhichcollectivelyhasawiderangingleveloflocalknowledge and
involvement,experienceand professionalexpertiseto inform its governanceand decisionmaking;  and
the awareness to know when it will need external advice.

Page 7

WHEATLEY HILL COMMUNITY ASSOCIATION

REPORT OF THE TRUSTEES FOR THE PERIOD 1 APRIL 2024 TO 30 MARCH 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Organisational structure

The Boardof trusteeshas the ultimateresponsibilityfor what the WHCAdoesand how it doesit; and
to ensure compliance with its governing document, the law and prevailing legislation and regulations.

WHCAemploysapaidstaff(currentlythefull-timeOperationsManagerand8parttimestaff)and a
numberofvolunteersallofwhomaremanagedbytheOperationsManager.Thepaidstaff cover
catering, reception/administration, caretaking and cleaning.

The OperationsManagerhas a delegatedresponsibilityfrom the Board for the generalmanagement of
the Centre. She is also the DesignatedPremisesSupervisorand has a personalresponsibilityto  comply
withtherequirementsoftheLicensingAct.Consequentlythefinaldecisionon whatcanorcannot be
done on the premiseswith regardto the saleof alcoholand how this may limitwhich function/events
bookingswe areabletoacceptrestswiththeOperationsManagerandwhennecessaryguidance and
advicewillbesoughtfromthelicensingauthoritiestoensurethattheDPSandthepremises licence
are not put at risk.

Induction and training of new trustees

WHCA'snormalpracticewithregardtotheinductionandtrainingofnewtrusteesistoinvite a
prospectivetrusteetoattend3Boardmeetingssotheycanfamiliarisethemselveswithwhatwe do
andhowwedoitinordertoachieveourcharitableobjects.Italsoprovidestheopportunityfor the
Boardtorespondtoanyquestionsastheyariseandtoadvisewherespecificinformationcan be
obtained- usuallyfrom the CharityCommission'spublicationsor their website.In additionWHCA has
compiled an induction pack covering:

Wider network

An essentialpart of our wider network is our relationshipwith local County Councillors,Wheatley Hill
Parish Council and with our local County Council through the East Durham Area Action Partnership.

Wealsohaveestablishedrelationshipswithlocalschools,neighbourhoodpolicing,Wheatley Hill
Mothers Club, Woodcraft for Landscapes, and Wheatley Hill History Club.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

05067671 (England and Wales)

Registered Charity number

1105615

Registered office

Stephens Terrace
Wheatley Hill
Co. Durham
DH6 3JS

Page 8

WHEATLEY HILL COMMUNITY ASSOCIATION

REPORT OF THE TRUSTEES FOR THE PERIOD 1 APRIL 2024 TO 30 MARCH 2025

Trustees

Trustees
Damien Bartman Chair appointed 8 July 2024
John Probert Treasurer resigned 10 May 2025
Gavin Walker appointed 8 July 2024
Barry Robinson
Linsey Johnson appointed 10 May 2025
Victoria Summerill appointed 25 May 2025

Independent Examiner

BK Plus Limited Chartered Certified Accountants 13 Windsor Terrace Jesmond Newcastle upon Tyne NE2 4HE

Staff

Tammy Best Operations Manager 31 January 2026 Approved by order of the board of trustees on ............................................. and signed on its behalf by:

..............................................................................

Mr D Bartman - Trustee

Page 9

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WHEATLEY HILL COMMUNITY ASSOCIATION

Independent examiner's report to the trustees of Wheatley Hill Community Association ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the period 1 April 2024 to 30 March 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors 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 under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.

Nicholas Liley, FCA

BK Plus Limited Chartered Certified Accountants 13 Windsor Terrace Jesmond Newcastle upon Tyne NE2 4HE

2 February 2026 Date: .............................................

Page 10 

WHEATLEY HILL COMMUNITY ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE PERIOD 1 APRIL 2024 TO 30 MARCH 2025

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
734
Charitable activities
4
Grant income
41,701
Community building income
139,252
Other trading activities
3
1,244
Other income
457
Total
183,388
EXPENDITURE ON
Charitable activities
5
Staff and support costs
122,468
Activities expenses and equipment
40,255
Premises and administration costs
85,757
Total
248,480
NET INCOME/(EXPENDITURE)
(65,092)
Transfers between funds
19
(1,794)
Net movement in funds
(66,886)
RECONCILIATION OF FUNDS
Total funds brought forward
101,975
TOTAL FUNDS CARRIED FORWARD
35,089		 Restricted
funds
£
-
152,903
-
-
-
152,903
33,394
32,302
27,774
93,470
59,433
1,794
61,227
67,455
128,682		 Period
1/4/24
to
Year Ended
30/3/25
31/3/24
Total
Total
funds
funds
£
£
734
2,167
194,604
161,551
139,252
126,179
1,244
-
457
9,226
336,291
299,123
155,862
123,623
72,557
72,321
113,531
88,275
341,950
284,219
(5,659)
14,904
-
-
(5,659)
14,904
169,430
154,526
163,771
169,430		 Period
1/4/24
to
Year Ended
30/3/25
31/3/24
Total
Total
funds
funds
£
£
734
2,167
194,604
161,551
139,252
126,179
1,244
-
457
9,226
336,291
299,123
155,862
123,623
72,557
72,321
113,531
88,275
341,950
284,219
(5,659)
14,904
-
-
(5,659)
14,904
169,430
154,526
163,771
169,430
299,123
123,623
72,321
88,275
284,219
14,904
-
14,904
154,526
169,430 
The notes form part of these financial statements

Page 11

WHEATLEY HILL COMMUNITY ASSOCIATION

BALANCE SHEET 30 MARCH 2025

Notes
FIXED ASSETS
Tangible assets
12
CURRENT ASSETS
Stocks
13
Debtors
14
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
15
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
CREDITORS
Amounts falling due after more than one
year
16
ACCRUALS AND DEFERRED INCOME
17
NET ASSETS
FUNDS
19
Unrestricted funds
Restricted funds
TOTAL FUNDS		 2025
£
711,881
1,160
4,260
78,920
84,340
(44,443)
39,897
751,778
(80,468)
(507,539)
163,771
35,089
128,682
163,771		 2024
£
751,761
1,750
518
48,819
51,087
(25,294)
25,793
777,554
(80,468)
(527,656)
169,430
101,975
67,455
169,430		 
ThecharitablecompanyisentitledtoexemptionfromauditunderSection477oftheCompanies Act
2006 for the period ended 30 March 2025.

Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsfor the
period ended 30 March 2025 in accordance with Section 476 of the Companies Act 2006.

The notes form part of these financial statements

continued...

Page 12

WHEATLEY HILL COMMUNITY ASSOCIATION

BALANCE SHEET - continued

30 MARCH 2025

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 31 January 2026

.............................................

Mr D Bartman - Trustee

The notes form part of these financial statements

Page 13 

WHEATLEY HILL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD 1 APRIL 2024 TO 30 MARCH 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

Thefinancialstatementsofthecharitablecompany,whichisapublicbenefitentityunder FRS
102,havebeenpreparedinaccordancewiththeCharitiesSORP(FRS102)'Accounting and
ReportingbyCharities:StatementofRecommendedPracticeapplicabletocharities preparing
theiraccountsinaccordancewiththeFinancialReportingStandardapplicableintheUK and
RepublicofIreland(FRS102)(effective1January2019)',FinancialReportingStandard 102
'TheFinancialReportingStandardapplicableintheUKandRepublicofIreland'and the
CompaniesAct2006.Thefinancialstatementshavebeenpreparedunderthehistorical cost
convention.

The presentation currency of the financial statements is the Pound Sterling (£).

Going Concern

The financialstatementsare preparedon the goingconcernbasis.In the opinionof trustees, no
material uncertainties exist about the charity's ability to continue.

Income

All incomeis recognisedin the Statementof FinancialActivitiesonce the charity has  entitlement
tothefunds,itisprobablethattheincomewillbereceivedandtheamountcanbe measured
reliably.

Expenditure

Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructive obligation
committingthecharitytothatexpenditure,itisprobablethatatransferofeconomic benefits
willberequiredinsettlementandtheamountoftheobligationcanbemeasured reliably.
Expenditureisaccountedforonanaccrualsbasisandhasbeenclassifiedunderheadings that
aggregateall cost related to the category.Where costs cannot be directlyattributedto  particular
headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciationisprovidedatthefollowingannualratesinordertowriteoffeachassetover its
estimatedusefullifeor,ifheldunderafinancelease,overtheleaseterm,whicheveris the
shorter.

Freehold property- 2% on cost
Fixtures and fittings- 25% on reducing balance

Stocks

Stocksarevaluedatthelowerofcostandnetrealisablevalue,aftermakingdueallowance for
obsolete and slow moving items.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestrictedfundscan be usedin accordancewiththe charitableobjectivesat the discretion of
the trustees.

Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsof the
charity.Restrictionsarisewhenspecifiedby thedonoror whenfundsareraisedfor particular
restricted purposes.

continued...

Page 14

WHEATLEY HILL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1 APRIL 2024 TO 30 MARCH 2025

1. ACCOUNTING POLICIES - continued

Fund accounting

Furtherexplanationofthenatureandpurposeofeachfundisincludedinthenotesto the
financial statements.

Hire purchase and leasing commitments

Assetsobtainedunderhirepurchasecontractsorfinanceleasesarecapitalisedinthe Balance
Sheet.Thoseheldunderhirepurchasecontractsaredepreciatedovertheirestimated useful
lives.Thoseheldunderfinanceleasesaredepreciatedovertheirestimatedusefullivesor the
lease term, whichever is shorter.

Pension costs and other post-retirement benefits

Thecharitablecompanyoperatesadefinedcontributionpensionscheme. Contributions
payabletothecharitablecompany'spensionschemearechargedtotheStatementof Financial
Activities in the period to which they relate.

Financial instruments

Allfinancialassetsandfinancialliabilitiesofthecharityqualifyasbasicfinancial instruments.
Basicfinancialinstrumentsareinitiallyrecognisedattransactionvalueand subsequently
measured at their settlement value.

2. DONATIONS AND LEGACIES

DONATIONS AND LEGACIES
Period
1/4/24
to Year Ended
30/3/25 31/3/24
£ £
Donations 734 2,167
OTHER TRADING ACTIVITIES
Period
1/4/24
to Year Ended
30/3/25 31/3/24
£ £
Fundraising 1,244 -

3. OTHER TRADING ACTIVITIES

continued...

Page 15

WHEATLEY HILL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1 APRIL 2024 TO 30 MARCH 2025

4. INCOME FROM CHARITABLE ACTIVITIES

County Durham Community
Foundation
Durham County Council
East Durham Trust
Wheatley Hill Parish Council
Co-operative Community Fund
Hadrian Trust
National Lottery Community Fund
Ballinger Foundation
Believe Housing
Coalfield Regeneration Trust
Greatham Foundation
NHS - PCP
KFC Foundation
Greggs Foundation
East Durham Community Fund
The Barbour Foundation
East Durham College
Community Action Northumberland
Hire of hall and services
Highway to fitness
Social events and entertainment
Kitchen sales
Bar sales		 Grant
income
£
21,301
22,583
7,400
3,500
1,215
-
85,546
20,000
10,000
-
1,000
-
-
-
2,640
-
500
18,919
-
-
-
-
-
194,604		 Community
building
income
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
50,134
7,904
19,886
51,841
9,487
139,252		 Period
1/4/24
to
Year Ended
30/3/25
31/3/24
Total
Total
activities
activities
£
£
21,301
7,000
22,583
12,821
7,400
-
3,500
8,300
1,215
929
-
1,000
85,546
62,748
20,000
30,000
10,000
1,000
-
5,000
1,000
-
-
7,473
-
2,500
-
20,000
2,640
780
-
2,000
500
-
18,919
-
50,134
44,981
7,904
6,858
19,886
21,243
51,841
42,730
9,487
10,367
333,856
287,730		 
continued...

Page 16

WHEATLEY HILL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1 APRIL 2024 TO 30 MARCH 2025

5. CHARITABLE ACTIVITIES COSTS

Staff and support costs
Activities expenses and
equipment
Premises and administration
costs
6.
DIRECT COSTS OF CHARITABLE ACTIVITIES
Staff costs
Sessional staff
Staff and volunteer expenses
Transport costs
Publicity
Social events and entertainment
Subscriptions
Professional fees
Sundry expenses
Kitchen provisions
Bar purchases
Services provided
Services provided		 Direct
Costs (see
note 6)
£
155,862
68,506
-
224,368		 Support
costs (see
note 7)
Totals
£
£
-
155,862
4,051
72,557
113,531
113,531
117,582
341,950
Period
1/4/24
to
Year Ended
30/3/25
31/3/24
£
£
148,907
123,623
604
-
6,351
-
5,990
4,812
379
-
30,488
24,265
308
2,178
2,048
-
638
1,271
22,438
29,155
6,217
4,028
11,534
6,963
(11,534)
(6,963)
224,368
189,332		 
continued...

Page 17

WHEATLEY HILL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1 APRIL 2024 TO 30 MARCH 2025

7. SUPPORT COSTS

Activities expenses and equipment
Premises and administration costs
Support costs, included in the above, are as
Water rates
Insurances
Heat and light
Telephone
Postage, printing and stationery
Computer costs and software
Repairs and maintenance
Cleaning
Bank charges
Grant amortisation
Depreciation of tangible and heritage
assets
Loss on sale of tangible fixed assets
Accountancy and professional charges		 Management
£
4,051
111,697
115,748
follows:
Activities
Premises
expenses
and
and
administration
equipment
costs
£
£
-
925
-
2,067
-
24,356
-
3,073
-
1,113
-
1,952
4,051
56,108
-
1,683
-
657
-
(20,117)
-
39,880
-
-
-
1,834
4,051
113,531		 Governance
costs
Totals
£
£
-
4,051
1,834
113,531
1,834
117,582
Period
1/4/24
to
Year Ended
30/3/25
31/3/24
Total
Total
activities
activities
£
£
925
3,571
2,067
355
24,356
38,378
3,073
2,210
1,113
1,092
1,952
622
60,159
16,977
1,683
1,341
657
622
(20,117)
(20,117)
39,880
45,960
-
1,044
1,834
2,832
117,582
94,887

8. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):
Period
1/4/24
to Year Ended
30/3/25 31/3/24
£ £
Accountancy charges 1,800 1,740
Professional fees 34 1,092
Depreciation - owned assets 39,880 45,960
Deficit on disposal of fixed assets - 1,044 
continued...

Page 18

WHEATLEY HILL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1 APRIL 2024 TO 30 MARCH 2025

9. TRUSTEES' REMUNERATION AND BENEFITS

Therewerenotrustees'remunerationorotherbenefitsfortheperiodended30March 2025
nor for the year ended 31 March 2024.

Trustees' expenses

Therewerenotrustees'expensespaidfortheperiodended30March2025norforthe year
ended 31 March 2024.

10. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs		 Period
1/4/24
to
Year Ended
30/3/25
31/3/24
£
£
144,504
116,229
2,255
5,790
2,148
1,604
148,907
123,623		 
Thecharity'skeymanagementpersonnelcomprisetheTrustees,andOperationsManager. The
totalemployeebenefitsincludingsocialsecurityofthekeymanagementpersonnel were
£32,805 (2024 - £30,992).

The average monthly number of employees during the period was as follows:
Period
1/4/24
to Year Ended
30/3/25 31/3/24
Projects 9 9
Administration 2 2
11 11 
No employees received emoluments in excess of £60,000.

continued...

Page 19

WHEATLEY HILL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1 APRIL 2024 TO 30 MARCH 2025

11.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2,167
Charitable activities
Grant income
46,300
Community building income
126,179
Other income
9,226
Total
183,872
EXPENDITURE ON
Charitable activities
Staff and support costs
50,003
Activities expenses and equipment
45,337
Premises and administration costs
85,401
Total
180,741
NET INCOME
3,131
Transfers between funds
(1,127)
Net movement in funds
2,004
RECONCILIATION OF FUNDS
Total funds brought forward
99,971
TOTAL FUNDS CARRIED FORWARD
101,975		 Restricted
funds
£
-
115,251
-
-
115,251
73,620
26,984
2,874
103,478
11,773
1,127
12,900
54,555
67,455		 Total
funds
£
2,167
161,551
126,179
9,226
299,123
123,623
72,321
88,275
284,219
14,904
-
14,904
154,526
169,430 
continued...

Page 20

WHEATLEY HILL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1 APRIL 2024 TO 30 MARCH 2025

12.
TANGIBLE FIXED ASSETS
Fixtures
Freehold
and
property
fittings
£
£
COST
At 1 April 2024 and 30 March 2025
1,082,293
257,840
DEPRECIATION
At 1 April 2024
403,498
188,624
Charge for year
21,640
17,303
At 30 March 2025
425,138
205,927
NET BOOK VALUE
At 30 March 2025
657,155
51,913
At 31 March 2024
678,795
69,216
13.
STOCKS
Stocks
14.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Other debtors		 Motor
vehicles
£
5,000
1,250
937
2,187
2,813
3,750
2025
£
1,160
2025
£
2,763
1,497
4,260		 Totals
£
1,345,133		 Totals
£
1,345,133
593,372
39,880
633,252
711,881
751,761
2024
£
1,750
2024
£
-
518
518 
continued...

Page 21

WHEATLEY HILL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1 APRIL 2024 TO 30 MARCH 2025

15.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
£
Trade creditors
18,012
Other creditors
4,514
Accrued expenses
1,800
Deferred grants
20,117
44,443
16.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025
£
Deferred grants
80,468
17.
ACCRUALS AND DEFERRED INCOME
2025
£
Deferred grants
507,539
18.
ANALYSIS OF NET ASSETS BETWEEN FUNDS
2025
Unrestricted
Restricted
Total
fund
funds
funds
£
£
£
Fixed assets
665,084
46,797
711,881
Current assets
2,455
81,885
84,340
Current liabilities
(44,443)
-
(44,443)
Long term liabilities
(80,468)
-
(80,468)
Accruals and deferred income
(507,539)
-
(507,539)
35,089
128,682
163,771		 2024
£
-
1,697
3,480
20,117
25,294
2024
£
80,468
2024
£
527,656
2024
Total
funds
£
751,761
51,087
(25,294)
(80,468)
(527,656)
169,430		 
continued...

Page 22

WHEATLEY HILL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1 APRIL 2024 TO 30 MARCH 2025

19. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Restricted funds
Capital Fund
KFC Foundation-Youth Engagement
Room
National Lottery Community
Fund-Staff Salaries
Durham County Council-Fun and
Food-Holiday Food and Activities for
Young People
Believe Housing Community
Grant-Nurture and Nature
NHS PCP Happiness Hub-Girls with
Goals
Greggs Foundation-Staff Member's
Salary
County Durham Community
Foundation-Welcome Space
Co-operative Community
Fund-Playgroup Set Up
County Durham Community
Foundation - Cafe Set-up Costs
County Durham Community
Foundation - Poverty Hurts
Believe Housing - Luncheon Club
TOTAL FUNDS		 At 1/4/24
£
101,975
48,251
285
-
-
1,000
4,123
11,667
1,200
929
-
-
-
67,455
169,430		 Net
movement
in funds
£
(65,092)
(1,454)
(285)
66,563
35
(951)
(4,123)
(12,938)
(1,200)
(1,617)
81
9,429
5,893
59,433
(5,659)		 Transfers
between
funds
£
(1,794)
-
-
-
(35)
(49)
-
1,271
-
688
(81)
-
-
1,794
-		 At
30/3/25
£
35,089
46,797
-
66,563
-
-
-
-
-
-
-
9,429
5,893
128,682
163,771 
continued...

Page 23

WHEATLEY HILL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1 APRIL 2024 TO 30 MARCH 2025

19. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Capital Fund
KFC Foundation-Youth Engagement
Room
National Lottery Community
Fund-Staff Salaries
Durham County Council-Fun and
Food-Holiday Food and Activities for
Young People
Believe Housing Community
Grant-Nurture and Nature
NHS PCP Happiness Hub-Girls with
Goals
Greggs Foundation-Staff Member's
Salary
East Durham Community
Foundation-No More Nowt-Cultural
Hub
County Durham Community
Foundation-Welcome Space
Co-operative Community
Fund-Playgroup Set Up
Durham County Council - Stop
Smoking
County Durham Community
Foundation - Cafe Set-up Costs
County Durham Community
Foundation - Poverty Hurts
Believe Housing - Luncheon Club
Community Action Northumberland
- Boiler Replacment
TOTAL FUNDS		 Incoming
resources
£
183,388
-
-
85,546
8,583
-
-
-
2,640
6,000
1,215
5,000
5,000
10,000
10,000
18,919
152,903
336,291		 Resources
expended
£
(248,480)
(1,454)
(285)
(18,983)
(8,548)
(951)
(4,123)
(12,938)
(2,640)
(7,200)
(2,832)
(5,000)
(4,919)
(571)
(4,107)
(18,919)
(93,470)
(341,950)		 Movement
in funds
£
(65,092)
(1,454)
(285)
66,563
35
(951)
(4,123)
(12,938)
-
(1,200)
(1,617)
-
81
9,429
5,893
-
59,433
(5,659)		 
continued...

Page 24

WHEATLEY HILL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1 APRIL 2024 TO 30 MARCH 2025

19. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Restricted funds
Capital Fund
East Durham Trust-Art Workshops
and Alice in Wonderland Pantomime
County Durham Sport-Sport England
Together Fund-Young Peoples Sport
KFC Foundation-Youth Engagement
Room
National Lottery Community
Fund-Staff Salaries
Durham County Council-Durham
Works-Work Trial
Believe Housing Community
Grant-Nurture and Nature
NHS PCP Happiness Hub-Girls with
Goals
Greggs Foundation-Staff Member's
Salary
County Durham Community
Foundation-Welcome Space
Co-operative Community
Fund-Playgroup Set Up
TOTAL FUNDS		 At 1/4/23
£
99,971
49,705
4,850
-
-
-
-
-
-
-
-
-
54,555
154,526		 Net
movement
in funds
£
3,131
(1,454)
(5,234)
(104)
285
7
9
1,000
4,123
11,012
1,200
929
11,773
14,904		 Transfers
between
funds
£
(1,127)
-
384
104
-
(7)
(9)
-
-
655
-
-
1,127
-		 At
31/3/24
£
101,975
48,251
-
-
285
-
-
1,000
4,123
11,667
1,200
929
67,455
169,430 
continued...

Page 25

WHEATLEY HILL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1 APRIL 2024 TO 30 MARCH 2025

19. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Capital Fund
East Durham Trust-Art Workshops
and Alice in Wonderland Pantomime
County Durham Sport-Sport England
Together Fund-Young Peoples Sport
KFC Foundation-Youth Engagement
Room
National Lottery Community
Fund-Staff Salaries
Durham County Council-Fun and
Food-Holiday Food and Activities for
Young People
Durham County Council-Durham
Works-Work Trial
Believe Housing Community
Grant-Nurture and Nature
NHS PCP Happiness Hub-Girls with
Goals
Greggs Foundation-Staff Member's
Salary
East Durham Community
Foundation-No More Nowt-Cultural
Hub
County Durham Community
Foundation-Household Support
County Durham Community
Foundation-Welcome Space
Co-operative Community
Fund-Playgroup Set Up
TOTAL FUNDS		 Incoming
resources
£
183,872
-
-
4,145
2,500
62,748
7,495
1,181
1,000
7,473
20,000
780
4,000
3,000
929
115,251
299,123		 Resources
expended
£
(180,741)
(1,454)
(5,234)
(4,249)
(2,215)
(62,741)
(7,495)
(1,172)
-
(3,350)
(8,988)
(780)
(4,000)
(1,800)
-
(103,478)
(284,219)		 Movement
in funds
£
3,131
(1,454)
(5,234)
(104)
285
7
-
9
1,000
4,123
11,012
-
-
1,200
929
11,773
14,904

Capital fund

Thecapitalfundrepresentsincomingresourcesrecognisedintheyeartheyarereceived but
which have been providedfor the purchaseof assets.Thesegrants are being amortisedover the
life of the asset.

continued...

Page 26

WHEATLEY HILL COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 1 APRIL 2024 TO 30 MARCH 2025

19. MOVEMENT IN FUNDS - continued

Transfers between funds

Transfersrepresentthecompletionofaprojectwiththetransferoffundstoor from
unrestricted and the transfer of funds to purchase an asset capitalised as unrestricted.

20. RELATED PARTY DISCLOSURES

There were no related party transactions for the period ended 30 March 2025.

21. ULTIMATE CONTROLLING PARTY

The charitable company is under the control of the trustees.

Page 27

WHEATLEY HILL COMMUNITY ASSOCIATION

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 1 APRIL 2024 TO 30 MARCH 2025

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Other trading activities
Fundraising
Charitable activities
County Durham Community Foundation
Durham County Council
East Durham Trust
Wheatley Hill Parish Council
Co-operative Community Fund
Hadrian Trust
National Lottery Community Fund
Ballinger Foundation
Believe Housing
Coalfield Regeneration Trust
Greatham Foundation
NHS - PCP
KFC Foundation
Greggs Foundation
East Durham Community Fund
The Barbour Foundation
East Durham College
Community Action Northumberland
Hire of hall and services
Highway to fitness
Social events and entertainment
Kitchen sales
Bar sales
Other income
Other income
Total incoming resources		 Period
1/4/24
to
Year Ended
30/3/25
31/3/24
£
£
734
2,167
1,244
-
21,301
7,000
22,583
12,821
7,400
-
3,500
8,300
1,215
929
-
1,000
85,546
62,748
20,000
30,000
10,000
1,000
-
5,000
1,000
-
-
7,473
-
2,500
-
20,000
2,640
780
-
2,000
500
-
18,919
-
50,134
44,981
7,904
6,858
19,886
21,243
51,841
42,730
9,487
10,367
333,856
287,730
457
9,226
336,291
299,123		 Period
1/4/24
to
Year Ended
30/3/25
31/3/24
£
£
734
2,167
1,244
-
21,301
7,000
22,583
12,821
7,400
-
3,500
8,300
1,215
929
-
1,000
85,546
62,748
20,000
30,000
10,000
1,000
-
5,000
1,000
-
-
7,473
-
2,500
-
20,000
2,640
780
-
2,000
500
-
18,919
-
50,134
44,981
7,904
6,858
19,886
21,243
51,841
42,730
9,487
10,367
333,856
287,730
457
9,226
336,291
299,123
287,730
9,226
299,123 
This page does not form part of the statutory financial statements

Page 28

WHEATLEY HILL COMMUNITY ASSOCIATION

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 1 APRIL 2024 TO 30 MARCH 2025

EXPENDITURE
Charitable activities
Wages
Social security
Pensions
Sessional staff
Staff and volunteer expenses
Transport costs
Publicity
Social events and entertainment
Subscriptions
Professional fees
Sundry expenses
Kitchen provisions
Bar purchases
Services provided
Services provided
Support costs
Management
Water rates
Insurances
Heat and light
Telephone
Postage, printing and stationery
Computer costs and software
Repairs and maintenance
Cleaning
Bank charges
Grant amortisation
Freehold property depreciation
Fixtures & fittings depreciation
Motor vehicles
Loss on sale of tangible fixed assets
Governance costs
Accountancy and professional charges
Total resources expended
Net (expenditure)/income		 Period
1/4/24
to
Year Ended
30/3/25
31/3/24
£
£
144,504
116,229
2,255
5,790
2,148
1,604
604
-
6,351
-
5,990
4,812
379
-
30,488
24,265
308
2,178
2,048
-
638
1,271
22,438
29,155
6,217
4,028
11,534
6,963
(11,534)
(6,963)
224,368
189,332
925
3,571
2,067
355
24,356
38,378
3,073
2,210
1,113
1,092
1,952
622
60,159
16,977
1,683
1,341
657
622
(20,117)
(20,117)
21,640
21,640
17,303
23,070
937
1,250
-
1,044
115,748
92,055
1,834
2,832
341,950
284,219
(5,659)
14,904		 
This page does not form part of the statutory financial statements

Page 29