``` 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: ``` - `Maintain and extend the range of benefits we provide to meet the needs of our community;` - `- Continue to engage with and involve our community so that we recognise and respond to meet their expressed and emergent needs, and to agree priorities with regard to what they would like from their community centre;` - `Seek funding from revenue grants and self-generated income, i.e. from our own endeavours which will help us to develop and deliver projects to meet community priorities;` - `Maintain our robust process of preparing an annual budget forecast for the start of each financial year and regularly reviewing our prevailing financial position vs. the budget forecast as we move through the financial year and taking prompt corrective action should the need arise; and` - `Maintain tight financial control of expenditure regardless of whether from restricted or unrestricted funds.` ``` 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: ``` - `30.7% of children aged 0-19 are in relative low-income families compared with 24.8% across England.` - `23% of children are living in absolute poverty compared with 19.6% across England.` - `The overall crime rate stands at 172 offences per 1000 people, compared nationally to 115 per 1000.` - `27.8% of the area are classed as Disabled under the Equality Act compared with 17.3% across England.` - `32% of population have a long-term illness compared with 24.1% across England.` - `28% of the area are reported as having no qualifications, compared with 18.1% in England.` - `52% of the area are classed as Economically Active compared with 57.4% across England.` - `- 25.2% of households have no car compared with 23.5% across England.` ## `Objectives and activities:` - `Further develop the relatively new Operations Manager into role` - `Recruit additional Trustees to stabilise WHCA` - `Gain new funding streams to ensure survival of WHCA` - `Focus on developing scope of internal assets to community` - `Engage with younger demographic while preserving existing client base` - `Work to improve relationships with community and Local Authority partners` ``` WHCA faced numerous challenges relating to both staff and trustees: ``` - `Tammy Best being the new Operations Manager having to develop herself in the role with limited support and training` - `New and inexperienced Trustees being brought to the Board, having to find their feet.` ``` 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: ``` - `Our own endeavours, e.g. catering - including our Meals on Wheels service, and for numerous events and community social functions; our community gym and venue hire.` - `Revenue and capital grants from funders which enabled us to deliver specific programmes and projects to meet the expressed and emergent needs of our community and from some of which we can derive venue hire or a project management/administration fee.` ``` 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:`** - `A well equipped kitchen from which hot and cold meals are prepared for our café and for our Meals on Wheels service to the local community; and in-house catered functions.` - `Community gym for both cardio-vascular and strength training.` - `Licensed function suite for weddings, parties and social functions for our community and which also serves as a theatre for the range of children oriented productions we provide.` - `Our well equipped children's and young family's play room.` - `Our young children's soft play and 'play and learn' literacy rooms.` - `A library/resource room with IT.` - `Meeting rooms.` - `Office space available to rent/lease.` ## **`Outdoor:`** - `Community garden` - `Multi Use Games Arena (MUGA).` - `Football pitch.` - `Young children's playpark` - `Young children's sandpit` ``` 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: ``` - `To pursue all relevant sources of funding to enable us to continue, and expand upon,our Meals on Wheels service and to meet the increased demands from a much wider area.` - `To seek funding that would enable us to meet our establishment overhead costs throughout the next 2-3 year cycle .` - `To ensure that we maintained a level of reserves that would enable us to remain viable and to be able to sustain the Association through and beyond the pandemic.` ``` We would also be looking to generate more self-revenue by: ``` - `Seek other sources of room rent/venue hire.` - `Increasing the usage and revenue from the Café` - `Seek longer term revenue funding for projects for our community and from which we can recover core costs/overheads.` - `Increase the staffing levels to reflect the increase in activities and the future growth of the Centre, including a Deputy Operations Manager.` - `Maintain paid staffing levels.` - `Increase the number of volunteers.` ## **`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: ``` - `The Association and its aims.` - `What is expected of a trustee in terms of responsibilities and personal qualities.` - `How the Association operates.` ## **`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 trustees acknowledge their responsibilities for` - `(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and` - `(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.` ``` 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 ```