## _**ARIA ACCOUNTANTS LTD**_
## _**Chartered Certified Accountants & Tax Advisors**_
13 August 2025
Watling Community 145 Orange Hill Road Edgware HA8 0TR Watling Community Association
Dear ,
## **Accounts for Period ended 31/12/2024**
Please find attached final accounts for Watling Community Association for the period ended 31/12/2024 [including filleted/abbreviated accounts if appropriate].
Please review the attached carefully and if you are happy that the accounts can be approved please print out a set of each of the attached documents, obtain appropriate signatures at the foot of each Balance Sheet [and Directors Report, if relevant] and return the signed documents to this office.
Please do not hesitate to contact us if you have any queries.
Yours sincerely,
Nazir Ahmadzi
_**23 MASONS AVENUE, HARROW, HA3 5AH T. 020 8427 7114 M. 07886 009817 E. info@ariaaccountants.co.uk www.ariaaccountants.co.uk**_
## **Watling Community Association**
**Charity No. 1107689**
**Company No. 05268484**
**Trustee's Report and Unaudited Accounts**
**31 December 2024**
**Watling Community Association Contents**
Pages
Page 1
**Watling Community Association Trustees Annual Report**
The trustee, who is also a director of the charity for the purposes of the Companies Act 2006, presents their report with the unaudited financial statements of the charity for the year ended 31 December 2024.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Company No. 05268484**
## **Charity No. 1107689**
## **Registered Office**
Watling Community 145 Orange Hill Road Edgware HA8 0TR
## **Director and Trustee**
The Director of the charitable company are its Trustee for the purposes of charity law. The following Director and Trustee served during the year:
## **Company Secretary**
V.A. EDWARDS
## **Accountants**
Aria Accountants Ltd 130 Manor Way Ruislip HA4 8HR
The Trustee is responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustee is also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).
Signed on behalf of the board
V.A. EDWARDS Company Secretary 31 December 2024
Page 2
**Watling Community Association Statement of Financial Activities**
## **for the year ended 31 December 2024**
|**Notes**
**Income and endowments**
**from:**
Investments
4
Other
5
**Total**
**Expenditure on:**
Other
6
**Total**
Net gains on investments
**Net income**
7
Transfers between funds
**Net income before other**
**gains/(losses)**
**Other gains and losses**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**2024**
**£**
5,398
177,959|**Restricted**
**funds**
**2024**
**£**
-
-|**Total funds**
**2024**
**£**
5,398
177,959|**Total funds**
**2023**
**£**
5,106
171,457|
|---|---|---|---|---|
||183,357
137,226|-
-|183,357
137,226|176,563
130,435|
||137,226
-|-
-|137,226
-|130,435
-|
||46,131
-|-
-|46,131
-|46,128
-|
||46,131|-|46,131|46,128|
||46,131
-|-
726,157|46,131
726,157|46,128
680,029|
||46,131|726,157|772,288|726,157|
Page 3
**Watling Community Association Summary Income and Expenditure Account**
## **for the year ended 31 December 2024**
|Income
Interest and investment income
**Gross income for the year**
Expenditure
Depreciation and charges for
impairment of fixed assets
**Total expenditure for the year**
Net income before tax for the year
**Net income for the year**|**2024**
**£**
177,959
5,398
183,357
109,173
28,053
137,226
46,131
46,131|**2023**
**£**
171,457
5,106|
|---|---|---|
|||176,563|
|||112,642
17,793|
|||130,435|
|||46,128|
|||46,128|
Page 4
**Watling Community Association Balance Sheet**
## **at 31 December 2024**
|**Company No.**
**05268484**
**Notes**
**2024**
**£**
**Fixed assets**
Intangible assets
9
30,336
Tangible assets
10
252,522
282,858
**Current assets**
Debtors
11
-
Cash at bank and in hand
489,430
489,430
**Creditors:**Amount falling due within one year
12
-
**Net current assets**
489,430
**Total assets less current liabilities**
772,288
**Net assets excluding pension asset or liability**
772,288
**Total net assets**
772,288
**The funds of the charity**
**Restricted funds**
13
Restricted income funds
726,157
726,157
**Unrestricted funds**
13
General funds
46,131
46,131
**Reserves**
13
**Total funds**
772,288|**2023**
**£**
29,952
103,103|
|---|---|
||133,055
981
592,616|
||593,597
(495)|
||593,102
726,157|
||726,157|
||726,157|
||726,157|
||726,157
-|
||-|
||726,157|
These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
For the year ended 31 December 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
Approved by the board on 31 December 2024
And signed on its behalf by:
Trustee
31 December 2024
Page 5
**Watling Community Association Statement of Cash flows for the year ended 31 December 2024**
|**Cash flows from operating activities**
**Net income per Statement of Financial Activities**
**Adjustments for:**
Depreciation of property, plant and equipment
Amortisation of intangible assets
Dividends, interest and rents from investments
Decrease/(Increase) in trade and other receivables
(Decrease)/Increase in trade and other payables
**Net cash used in operating activities**
**Cash flows from investing activities**
Payments for property, plant and equipment
Payments for intangible assets
Dividends, interest and rents from investments
**Net cash from investing activities**
**Net cash from financing activities**
**Net (decrease)/increase in cash and cash equivalents**
**Cash and cash equivalents at the beginning of the year**
**Cash and cash equivalents at the end of the year**
**Components of cash and cash equivalents**
Cash and bank balances|**2024**
**£**
46,131
20,469
7,584
(183,357)
981
(495)
(108,687)
(169,888)
(7,968)
183,357
5,501
-
(103,186)
592,616
489,430
489,430
489,430|**2023**
**£**
46,128
17,793
-
(176,563)
(231)
61,786|
|---|---|---|
|||(51,087)
(26,812)
(14,976)
176,563|
|||134,775|
||||
|||-|
||||
|||83,688|
|||573,874|
|||657,562|
||||
|||592,616|
||||
|||592,616|
Page 6
**Watling Community Association Notes to the Accounts**
## **for the year ended 31 December 2024**
- 1 **Accounting policies**
## **Basis of preparation**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
## **Change in basis of accounting or to previous accounts**
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
## **Fund accounting**
- Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
- Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
- Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
## **Income**
- Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
- Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
- Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets
Page 7
**Watling Community Association Notes to the Accounts**
## **Expenditure**
- Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
- Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
- Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
- Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
- Other expenditure These are support costs not allocated to a particular activity.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Freehold investment property**
Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.
## **Stocks**
Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.
## **Trade and other debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
## **Trade and other creditors**
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Page 8
**Watling Community Association Notes to the Accounts**
## **Research and development**
Expenditure on research and development is written off in the year in which it is incurred.
## **Foreign currencies**
Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.
Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.
All exchange differences are are taken into account in arriving at net income/expenditure.
## **Leased assets**
Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.
Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.
Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.
## **Pension costs**
The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
## **Receipt of donated goods, facilities and services**
All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.
## 2 **Company status**
The company is a private company limited by guarantee and consequently does not have share capital.
Page 9
**Watling Community Association Notes to the Accounts**
## 3 **Statement of Financial Activities - prior year**
|**Income and endowments from:**
Investments
Other
**Total**
**Expenditure on:**
Other
**Total**
**Net income**
**Net income before other**
**gains/(losses)**
**Other gains and losses:**
**Net movement in funds**
**Reconciliation of funds:**
**Total funds carried forward**
4
**Income from investments**
5
**Other income**|**Unrestricted**
**£**
5,398
5,398
**Unrestricted**
**£**
177,959
177,959|**Unrestricted**
**funds**
**2023**
**£**
5,106
171,457
176,563
130,435
130,435
46,128
46,128
46,128
46,128
**Total**
**2024**
**£**
5,398
5,398
**Total**
**2024**
**£**
177,959
177,959|**Total funds**
**2023**
**£**
5,106
171,457|
|---|---|---|---|
||||176,563
130,435|
||||130,435|
||||46,128|
||||46,128|
||||46,128|
||||46,128|
||||**Total**
**2023**
**£**
5,106|
||||5,106|
||||**Total**
**2023**
**£**
171,457|
||||171,457|
Page 10
**Watling Community Association Notes to the Accounts**
## 6 **Other expenditure**
|Employee costs
Motor and travel costs
Premises costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative costs
Legal and professional costs
7
**Net income before transfers**
This is stated after charging:
Depreciation of owned fixed assets
Amortisation of intangible fixed assets
8
**Staff costs**
Salaries and wages
Pension costs
No employee received emoluments in excess of £60,000.
9
**Intangible fixed assets**
**Cost**
At 1 January 2024
Additions
At 31 December 2024
**Amortisation and**
**impairment**
Amortisation charge for the
year
At 31 December 2024
**Net book values**
At 31 December 2024
At 31 December 2023|**Unrestricted**
**£**
68,992
399
24,120
28,053
11,006
4,656
137,226
**2024**
**£**
20,469
7,584
**2024**
67,955
1,037
68,992|**Total**
**2024**
**£**
68,992
399
24,120
28,053
11,006
4,656
137,226
**Develop-me**
**nt costs**
**£**
29,952
7,968
37,920
7,584
7,584
30,336
29,952|**Total**
**2023**
**£**
67,714
832
32,367
17,793
7,632
4,097|
|---|---|---|---|
||||130,435|
||||**2023**
**£**
6,745
11,048
**2023**
64,680
785|
||||65,465|
||||**Total**
**£**
29,952
7,968|
||||37,920|
||||7,584|
||||7,584|
||||30,336|
||||29,952|
Page 11
**Watling Community Association Notes to the Accounts**
|10 **Tangible fixed assets**
**Cost or revaluation**
At 1 January 2024
Additions
At 31 December 2024
**Depreciation and**
**impairment**
At 1 January 2024
Depreciation charge for the
year
At 31 December 2024
**Net book values**
At 31 December 2024
At 31 December 2023
11 **Debtors**
Other debtors
12 **Creditors:**
amounts falling due within one year
Other taxes and social security
13 **Movement in funds**
**Restricted funds:**
**Restricted income funds:**
_Total_
**Unrestricted funds:**
**General funds**
**Total funds**|**At 1 January**
**2024**
726,157
726,157
-
726,157|**£**
309,067
165,695
474,762
226,198
14,362
240,560
234,202
82,869
**2024**
**£**
-
-
**2024**
**£**
-
-
**Incoming**
**resources**
**(including**
**other**
**gains/losses**
**)**
**£**
-
-
183,357
183,357|**£**
71,142
4,193
75,335
50,908
6,107
57,015
18,320
20,234
**Resources**
**expended**
**£**
-
-
(137,226)
(137,226)|**£**
380,209
169,888|
|---|---|---|---|---|
|||||550,097|
|||||277,106
20,469|
|||||297,575|
|||||252,522|
|||||103,103|
|||||**2023**
**£**
981|
|||||981|
|||||**2023**
**£**
495|
|||||495|
|||||**At 31**
**December**
**2024**
**£**
726,157|
|||||726,157|
|||||46,131|
|||||772,288|
Page 12
**Watling Community Association Notes to the Accounts**
## 14 **Analysis of net assets between funds**
|Fixed assets
Net current assets
15 **Reconciliation of net debt**
Cash and cash equivalents
Net debt|**Unrestricted**
**funds**
**£**
252,522
489,430
741,952
**At 1 January**
**2024**
**£**|**Restricted**
**funds**
**£**
30,336
-
30,336
**Cash flows**
**£**|**Total**
**£**
282,858
489,430|
|---|---|---|---|
||||772,288|
||||**At 31**
**December**
**2024**
**£**|
||592,616|(103,186)|489,430|
||592,616
592,616|(103,186)
(103,186)|489,430|
||||489,430|
|||||
|16 **Commitments**
**_Operating lease commitments_**
Annual commitments under non-cancellable operating leases
**2024**
**Land and**
**buildings**
**£**
Operating leases with expiry date:
**_Pension commitments_**
The pension cost charge to the company
amounted to:|are as follows:
**2024**
**Other**
**£**
**2024**
**£**
1,037|**2023**
**Land and**
**buildings**
**£**|**2023**
**Other**
**£**
**2023**
**£**
785|
## 17 **Related party disclosures**
## _**Controlling party**_
The company is limited by guarantee and has no share capital; thus no single party controls the company.
Page 13
**Watling Community Association Detailed Statement of Financial Activities**
## **for the year ended 31 December 2024**
|**Income and endowments from:**
Investments
Other
**Total income and endowments**
**Expenditure on:**
Employee costs
Salaries/wages
Pension costs
Staff entertainment
Motor and travel costs
Travel and subsistence
Premises costs
Rates
Light, heat and power
Premises cleaning
Premises insurances
Premises repairs and
maintenance
Other premises costs
General administrative costs,
including depreciation and
amortisation
Amortisation
Depreciation of land and
buildings
Depreciation of
Bank charges
Equipment repairs and
maintenance
Postage and couriers
Software, IT support and related
costs
Stationery and printing|**Unrestricte**
**d funds**
**2024**
**£**
5,398
5,398
177,959
177,959
183,357
67,955
1,037
-
68,992
399
399
5,163
4,331
5,007
7,290
-
2,329
24,120
7,584
14,362
6,107
-
-
-
-
337|**2024**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**Total funds**
**2024**
**£**
5,398
5,398
177,959
177,959
183,357
67,955
1,037
-
68,992
399
399
5,163
4,331
5,007
7,290
-
2,329
24,120
7,584
14,362
6,107
-
-
-
-
337|**Total funds**
**2023**
**£**
5,106|
|---|---|---|---|---|
|||||5,106|
|||||171,457|
|||||171,457|
|||||176,563
64,680
785
2,249|
|||||67,714|
|||||832|
|||||832|
|||||2,557
11,417
4,623
2,971
10,799
-|
|||||32,367|
|||||11,048
-
6,745
96
1,357
98
178
963|
Page 14
## **Watling Community Association Detailed Statement of Financial Activities**
|Sundry expenses
Telephone, fax and broadband
Legal and professional costs
Accountancy and bookkeeping
Solicitor's fees
Other legal and professional
costs
**Total of expenditure of other costs**
**Total expenditure**
Net gains on investments
**Net income**
**Net income before other**
**gains/(losses)**
Other Gains
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|9,601
1,068
39,059
1,900
-
2,756
4,656
137,226
137,226
-
46,131
46,131
-
46,131
-
46,131|-
-
-
-
-
-
-
-
-
-
-
-
-
-
726,157
726,157|9,601
1,068
39,059
1,900
-
2,756
4,656
137,226
137,226
-
46,131
46,131
-
46,131
726,157
772,288|3,910
1,030|
|---|---|---|---|---|
|||||25,425|
|||||2,710
552
835|
|||||4,097|
||||||
|||||130,435|
|||||130,435
-|
|||||46,128|
|||||46,128
-|
|||||46,128|
|||||680,029|
|||||726,157|
Page 15
**Watling Community Association Extended Trial Balance for the year ended 31 December 2024**
|Income from donations||
|---|---|
|and legacies|Donations and legacies - 1|
|Income from charitable||
|activities|Charitable activities - 1|
|Income from other||
|trading activities|Activity for generating funds - 1|
|Investment income|Investment income - 1|
||Investment income - 4|
|Other income|Other incoming resources - 1|
|Costs of generating|Costs of generating income from donations and legacies - 1|
|income from donations||
|and legacies||
|Fundraising trading costs|Fundraising trading costs - 1|
|Investment management||
|costs|Investment management costs - 1|
|Charitable activities|Charitable activities costs - 1|
|Governance costs|Governance costs - 1|
|Other expenditure|Other expenditure - 1|
|Interest payable|Bank loan and overdraft interest payable|
|Taxation|Corporation tax - charge/(credit)|
|Administrative expenses|Administrative employee costs - Salaries/wages|
||Administrative employee costs - Pension costs|
||Administrative employee costs - Staff entertainment|
||Administrative motor and travel costs - Travel and subsistence|
||Administrative expenses premises costs - Rates|
||Administrative expenses premises costs - Light, heat and power|
||Administrative expenses premises costs - Premises cleaning|
||Administrative expenses premises costs - Premises insurances|
||Administrative expenses premises costs - Premises repairs and maintenance|
||Administrative expenses premises costs - Other premises costs|
||Administrative expenses - Amortisation|
||Administrative expenses - Depreciation - Land and buildings|
||Administrative expenses - Depreciation - TFA 4 [Fixtures, fittings and|
||equipment]|
||General administrative costs - Bank charges|
||General administrative costs - Equipment repairs and maintenance|
||General administrative costs - Postage and couriers|
||General administrative costs - Software, IT support and related costs|
||General administrative costs - Stationery and printing|
||General administrative costs - Sundry expenses|
Page 0
**Watling Community Association Extended Trial Balance**
|**Extended Trial Balance**||
|---|---|
||General administrative costs - Telephone, fax and broadband|
||Legal and professional costs - Accountancy and bookkeeping|
||Legal and professional costs - Solicitor's fees|
||Legal and professional costs - Other legal and professional costs|
|Net gains/(losses) on||
|investments|(Gains)/losses on revaluation of investment assets|
||(Gains)/losses on disposal of investment assets [realised (gains)/losses]|
||Other gains|
|Intangible FA -||
|Unrestricted funds|Goodwill - Cost - b/fwd|
|Intangible FA - Restricted||
|funds|Goodwill - Cost - b/fwd|
||Development costs - Cost - b/fwd|
||Development costs - Cost - additions|
||Development costs - Amortisation - provided in year|
|Tangible FA -||
|Unrestricted funds|Land and buildings - Cost - b/fwd|
||Land and buildings - Cost - additions|
||Land and buildings - Depreciation - b/fwd|
||Land and buildings - Depreciation - charge for year|
||TFA 4 [Fixtures, fittings and equipment] - Cost - b/fwd|
||TFA 4 [Fixtures, fittings and equipment] - Cost - additions|
||TFA 4 [Fixtures, fittings and equipment] - Depreciation - b/fwd|
||TFA 4 [Fixtures, fittings and equipment] - Depreciation - charge for year|
|Tangible FA - Restricted||
|funds|Land and buildings - Cost - b/fwd|
|Investments -||
|Unrestricted funds|Freehold Investment Property - Cost - b/fwd|
|Investments - Restricted||
|funds|Freehold Investment Property - Cost - b/fwd|
|Cash at bank and in hand||
|- Unrestricted funds|Current accounts|
|Cash at bank and in hand||
|- Restricted funds|Current accounts|
|Stocks - Unrestricted||
|funds|Raw materials and Consumables|
|Stocks - Restricted funds|Raw materials and Consumables|
|Debtors - Unrestricted||
|funds|Trade Debtors - Sales Ledger|
|Debtors - Restricted||
|funds|Trade Debtors - Sales Ledger|
||Other Debtors|
Page 1
**Watling Community Association Extended Trial Balance**
|**Extended Trial Balance**||
|---|---|
|Current asset||
|investments -||
|Unrestricted funds|Listed investments|
|Current asset||
|investments - Restricted||
|funds|Listed investments|
|Creditors Less Than One||
|Year - Unrestricted funds|Bank Overdrafts|
||PAYE/NIC|
|Creditors Less Than One||
|Year - Restricted funds|Bank Overdrafts|
|Creditors More Than||
|One Year - Unrestricted||
|funds|Bank loans|
|Creditors More Than||
|One Year - Restricted||
|funds|Bank loans|
|Provisions for liabilities -||
|Unrestricted funds|Other provisions - onerous contracts - B/fwd|
|Provisions for liabilities -||
|Restricted funds|Other provisions - onerous contracts - B/fwd|
|Defined benefit pension|Defined pension benefit asset/(liability)|
|Unrestricted funds|General purposes fund - B/fwd|
|Restricted funds|Restricted fund 1 - B/fwd|
|Endowment funds|Endowment fund 1 - B/fwd|
Page 2
**Watling Community Association Extended Trial Balance**
||||||Prior Period|
|---|---|---|---|---|---|
|||||Prior Period|Rounded|
|Original Trial|Corporation|Final Trial|Final Rounded|Final Trial|Final Trial|
|Balance|Tax Provision|Balance|Trial Balance|Balance|Balance|
|**£**|**£**|**£**|**£**|**£**|**£**|
|-||-|-|-|-|
|-||-|-|-|-|
|-||-|-|-|-|
|-||-|-|-|-|
|(5,398.00)||(5,398.00)|(5,398)|(5,106.00)|(5,106)|
|(177,959.00)||(177,959.00)|(177,959)|(171,457.00)|(171,457)|
|||-|-||-|
|-||||-||
|-||-|-|-|-|
|-||-|-|-|-|
|-||-|-|-|-|
|-||-|-|-|-|
|-||-|-|-|-|
|-||-|-|-|-|
|-|-|-|-|-|-|
|67,955.00||67,955.00|67,955|64,680.00|64,680|
|1,037.00||1,037.00|1,037|785.00|785|
|-||-|-|2,249.00|2,249|
|399.00||399.00|399|832.00|832|
|5,163.00||5,163.00|5,163|2,557.00|2,557|
|4,331.00||4,331.00|4,331|11,417.00|11,417|
|5,007.00||5,007.00|5,007|4,623.00|4,623|
|7,290.00||7,290.00|7,290|2,971.00|2,971|
|-||-|-|10,799.00|10,799|
|2,329.00||2,329.00|2,329|-|-|
|7,584.00||7,584.00|7,584|11,048.00|11,048|
|14,362.00||14,362.00|14,362|-|-|
|6,107.00||6,107.00|6,107|6,745.00|6,745|
|-||-|-|96.00|96|
|-||-|-|1,357.00|1,357|
|-||-|-|98.00|98|
|-||-|-|178.00|178|
|337.00||337.00|337|963.00|963|
|9,601.00||9,601.00|9,601|3,910.00|3,910|
Page 3
## **Watling Community Association Extended Trial Balance**
|**Watling Community Association**
**Extended Trial Balance**|||||
|---|---|---|---|---|
|1,068.00
1,900.00
-
2,756.00
-
-
-
-
(46,131.00)
-
-
29,952.00
7,968.00
(7,584.00)
309,067.00
165,695.00
(226,198.00)
(14,362.00)
71,142.00
4,193.00
(50,908.00)
(6,107.00)
-
-
-
489,430.00
-
-
-
-
-
-|1,068.00
1,900.00
-
2,756.00
-
-
-
(46,131.00)
-
-
29,952.00
7,968.00
(7,584.00)
309,067.00
165,695.00
(226,198.00)
(14,362.00)
71,142.00
4,193.00
(50,908.00)
(6,107.00)
-
-
-
489,430.00
-
-
-
-
-
-|1,068
1,900
-
2,756
-
-
-
(46,131)
-
-
29,952
7,968
(7,584)
309,067
165,695
(226,198)
(14,362)
71,142
4,193
(50,908)
(6,107)
-
-
-
489,430
-
-
-
-
-
-|1,030.00
2,710.00
552.00
835.00
-
-
-
(46,128.00)
-
-
14,976.00
14,976.00
-
309,067.00
-
(215,150.00)
(11,048.00)
44,330.00
26,812.00
(44,163.00)
(6,745.00)
-
-
-
592,616.00
-
-
-
-
-
981.00|1,030
2,710
552
835
-
-
-|
|||||(46,128)|
|||||-
-
14,976
14,976
-
309,067
-
(215,150)
(11,048)
44,330
26,812
(44,163)
(6,745)
-
-
-
592,616
-
-
-
-
-
981|
Page 4
**Watling Community Association Extended Trial Balance**
|**Watling Community Association**
**Extended Trial Balance**|||||
|---|---|---|---|---|
|-
-
-
-
-
-
-
-
-
-
-
(726,157.00)
-
46,131.00
-|-
-
-
-
-
-
-
-
-
-
-
(726,157.00)
-
46,131.00
-|-
-
-
-
-
-
-
-
-
-
-
(726,157)
-
46,131
-|-
-
-
(495.00)
-
-
-
-
-
-
-
(680,029.00)
-
46,128.00
-|-
-
-
(495)
-
-
-
-
-
-
-
(680,029)
-|
|||||46,128|
||||||
|||||-|
Page 5
**Watling Community Association Other Data Entry**
## **Other Data Entry**
_Sections for entries:_
## **THE FUNDS AND ACTIVITIES**
## **1. CONTENTS**
## **2. TRUSTEE'S REPORT**
## **3. SUMMARY INCOME AND EXPENDITURE**
## **4. STATEMENT OF CASH FLOWS**
## **5. NOTES TO THE ACCOUNTS**
## **6. AUDIT/INDEPENDENT EXAMINATION REPORTS**
## **7. BALANCE SHEET STATEMENTS**
## **THE FUNDS AND ACTIVITIES**
## **Unrestricted funds**
Designated Fund 1 Designated Fund 2 Designated Fund 3 Designated Fund 4 Designated Fund 5 Designated Fund 6 Designated Fund 7 Designated Fund 8
Name Purpose ]
## **Restricted funds**
Restricted fund 1 Restricted fund 2 Restricted fund 3 Restricted fund 4 Restricted fund 5 Restricted fund 6 Restricted fund 7 Restricted fund 8
## **Endowment funds**
Endowment fund 1 Endowment fund 2 Endowment fund 3 Endowment fund 4
Page 0
**Watling Community Association Other Data Entry**
Endowment fund 5 Endowment fund 6 Endowment fund 7 Endowment fund 8
**Descriptions of sources of income: feeds to Analysis Across Funds section** _Donations and legacies_ Dl-1 Dl-2 Dl-3 Dl-4 _Charitable activities_ Ca-1 Ca-2 Ca-3 Ca-4 _Other trading activities_ Agf-1 Agf-2 Agf-3 Agf-4 _Investments_ Ii-1 Ii-2 Ii-3 Ii-4 _Other Income_ Oi-1 Oi-2 Oi-3 Oi-4
**Descriptions of certain expenditure categories: feeds to Analysis Across Funds section** _Governance costs_ Cg-1 Cg-2 Cg-3 Cg-4 _Other expenditure_ Coe-1 Coe-2 Coe-3
Page 1
**Watling Community Association Other Data Entry**
Coe-4
## **1. CONTENTS**
## _**Enter page numbers in the grey cells below:**_
_Page numbers should be entered as a single number or a range._
_Do not enter zero's and if only one page, enter the single number in the relevant cell in the left hand column_
_If any section consists of more than one page, enter the range into the grey cells._
## _Trustee's Annual Report_
_Statement of Financial Activities_
**----- Start of picture text -----**
3
**----- End of picture text -----**
_Summary Income and Expenditure Account_
_Balance Sheet_
_Statement of Cash flows_
_Notes to the Accounts_
_Detailed Statement of Financial Activities_
## **2. TRUSTEE'S REPORT**
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## _**Principal Office**_
_Address Line 1 Address Line 2 Address Line 3 Address Line 4 Postcode_
_Disclose the reason why the address is being withheld_
## **Directors of Corporate Trustees**
_**Name of Corporate Trustee 1:**_
## _**Name of Corporate Trustee 2:**_
## _**Name of Directors of Corporate Trustee 1:**_
_Director 1 Director 2 Director 3 Director 4 Director 5 Director 6 Director 7 Director 8 Director 9_
## _**Trustees holding title to charity property**_
_Director 1 Director 2 Director 3 Director 4 Director 5 Director 6 Director 7 Director 8 Director 9_
_**property**_
Page 2
**Watling Community Association Other Data Entry**
_Trustee holding title 1 Trustee holding title 2 Trustee holding title 3 Trustee holding title 4 Trustee holding title 5_
_Trustee for the charity in holding title 1 Trustee for the charity in holding title 2 Trustee for the charity in holding title 3_ 3
_Trustee for the charity in holding title 4 Trustee for the charity in holding title 5_
Large charities must provide the following details:
## _**• Key management personnel**_
|_Title_|_Name_|
|---|---|
|_Chair_||
||s|
|_Key Management Personnel 1_|_Key Management Personnel Name 1_|
|_Key Management Personnel 2_|_Key Management Personnel Name 2_|
|_Key Management Personnel 3_|_Key Management Personnel Name 3_|
|_Key Management Personnel 4_|_Key Management Personnel Name 4_|
|_Key Management Personnel 5_|_Key Management Personnel Name 5_|
_Disclose the reason why the name(s) of the key management personnel are being withheld_
## _**• Solicitors**_
## _**• Bankers**_
|_Name_|_Name_|
|---|---|
|_Address Line 1_|_Address Line 1_|
|_Address Line 2_|_Address Line 2_|
|_Address Line 3_|_Address Line 3_|
|_Address Line 4_|_Address Line 4_|
|_Postcode_|_Postcode_|
## _**• Investment Advisors**_
|_Name_|0|
|---|---|
|_Address Line 1_|0|
|_Address Line 2_|0|
|_Address Line 3_|0|
|_Address Line 4_|0|
|_Postcode_|0|
## **OBJECTIVES AND ACTIVITIES**
[Charity SORP ref. 1.17 to 1.19 and 1.35 to 1.39]
_The purpose of the charity as set out in its governing document..._
_The main activities undertaken in relation to those purposes..._
Explain the activities, projects or services in the accompanying accounts: (A large charity must provide an expl significant activities contribute to the achievement of their stated aims and objectives)
Page 3
**Watling Community Association Other Data Entry**
_Activity / project / service 1 Activity / project / service 2 Activity / project / service 3 Activity / project / service 4 Activity / project / service 5 A large charity must provide an explanation of its aims, including details of the issues it seeks to tackle and the differences it seeks to make through its activities... A large charity must provide an explanation how the achievement of its aims will further its legal purposes..._ ... _A large charity must provide an explanation of its strategies for achieving its stated aims and objectives..._
A large charity must include an explanation of the use the charity makes of the following:
|_Social investment..._||
|---|---|
|_Grant-making..._||
|_Volunteers..._||
|**ACHIEVEMENTS AND PERFORMANCE**|[Charity SORP ref. 1.2 and 1.40 to 1.45]|
|_A summary of the main achievements of the charity, identifying the difference the charity's work has made to i_||
|_and society as a whole..._||
_achieved against fundraising objectives set ..._
_against objectives set ..._
_control which are relevant to the achievement of its objectives ..._
## **FINANCIAL REVIEW**
[Charity SORP ref. 1.21 to 1.24 and 1.46 to 1.48]
Page 4
**Watling Community Association Other Data Entry**
_A review of the charity's financial position at the year end... Policy on reserves ... Explanations of the nature of any uncertainties about the charity's ability to continue as a going concern... Circumstances giving rise to any fund materially in deficit and the steps being taken to eliminate the deficit..._ A large charity must also comment on the significant events that affected the financial performance and finan the charity. In particular: _The financial effect of significant events... Where the charity holds material financial investments the investment policy and objectives set... Description of principal risks and uncertainties facing the charity together with a summary of plans / strategies the risks. Factors that are likely to affect the financial performance or position going forward._ The financial review of a large charity should also explain: _The principal funding sources of the charity and how it supports the charity's key objectives... The impact, in any, of a material pension liability arising from obligations to a defined pension scheme... When the charity holds material financial investments, the extent (if any) to which it takes social, environment considerations into account in its investments policy..._ A review of a large charity's reserves should: _State the amount of the total funds held at the end of the reporting period... Identify the amounts of any funds that are restricted at the end of the reporting period..._
_Identify and explain any material amounts which have been designated or otherwise committed at the end of t period..._ ... _Indicate the likely timing of the expenditure of any material amounts designated or otherwise committed at th reporting period... Identify the amount of any fund that can only be realised by disposing of tangible fixed assets or programme re investments... State the amount of reserves the charity holds at the end of the reporting period after making allowances after funds, and the amount of any designations / commitments which the charity considers to represent a commitm reserves they hold..._
_Compare the amount of reserves with the reserves policy..._
## **PLANS FOR FUTURE PERIODS**
[Charity SORP ref. 1.49 to 1.50]
Page 5
**Watling Community Association Other Data Entry**
_plans to achieve them ..._
_A large charity's report should explain the trustees perspective of the future direction of the charity..._
|STRUCT||
|---|---|
|URE,||
|GOVER||
|NANCE||
|AND||
|MANAG||
|EMENT|**STRUCTURE, GOVERNANCE AND MANAGEMENT**
[Charity SORP ref. 1.25 to 1.26 and 1.51]|
||_The nature of the governing document and how the charity is constituted ..._|
||_The methods adopted for the recruitment and appointment of new trustees ..._|
||A large charity must explain:|
||_The organisational structure of the charity and how decisions are made ..._|
||_The policies and procedures adopted for the induction and training of trustees ..._|
||_The arrangements for setting the pay and remuneration of the charity's key personnel..._|
||_The relationships between the charity and its related parties ..._|
||_That the trustees are responsible for the maintenance and integrity of information included on the company's_|
## **3. SUMMARY INCOME AND EXPENDITURE**
|**_NOTE: Exclude any endowment funds_**|**2024**|
|---|---|
||**£**|
|Income|177,959|
|Realised gains on investments|-|
|Interest and investment income|5,398|
|Expenditure|109,173|
|Interest payable|-|
|Depreciation and charges for impairment of fixed assets|28,053|
Page 6
**Watling Community Association Other Data Entry**
Tax payable
-
## **4. STATEMENT OF CASH FLOWS**
_Additional information required:_
_Enter all figures as positive numbers apart from "Loss on disposal" [3] which should be entered as a negative number_
- 1 **Borrowings** Proceeds from new borrowings 2 **HP/Finance leases** Proceeds from new HP and finance leases 3 **Tangible fixed assets** Profit/(loss) on disposal of investments 4 **Tangible fixed assets** Release from revaluation reserve on disposal of tangible fixed assets
_statement._
## **5. NOTES TO THE ACCOUNTS**
|**1**|**_Asset headings, depreciation rates and method:_**|**_Asset headings, depreciation rates and method:_**|||
|---|---|---|---|---|
|||**_Asset heading_**|**_Rate [%]_**|**_Method_**|
|||||_[e.g. Straight_|
|||||_line,_|
|||||_Reducing_|
||||_Single_|_balance,_|
||**_ETB_**||_%age or_|_Over the_|
||**_reference_**|_[e.g. Shop equipment]_|_range_|_lease term]_|
||N/A|Freehold property|||
||N/A|Leasehold property|||
||TFA 2||||
||TFA 3||||
||TFA 4||||
## **Additional notes:**
## _**Asset headings, amortisation rates and method:**_
_**Asset heading Rate [%] Method** [e.g. Straight line, Reducing Single balance,_ _**ETB** %age or Over the_ _**reference** range lease term]_ Goodwill Goodwill
Page 7
**Watling Community Association Other Data Entry**
Patents and trademarks Development costs Other Other
## **Additional notes:**
## **2** _**Company status**_
_The company is a private company limited by guarantee and consequently does not have share capital._ _**Additional narrative for company status note:**_
## **3 Statement of Financial Activities - prior year**
|**Income and endowments from:**
Donations and legacies
Charitable activities
Other trading activities
Investments
Other
**Total**
**Expenditure on:**
Raising funds
Charitable activities
Other
**Total**
Net gains on investments
**Net income**
Transfers between funds
**Net income before other**
**gains/(losses)**
**Other gains and losses:**
Gains on revaluation of fixed assets
Actuarial Gains on defined benefit
pension schemes
Other Gains|**Unrestricted**
**funds**
**2023**
**£**
-
-
-
5,106
171,457
176,563
-
-
130,435
130,435
-
46,128
-
46,128
-
-
-|**Restricted**
**funds**
**2023**
**£**|**Endowment**
**funds**
**2023**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**Total funds**
**2023**
**£**
-
-
-
5,106
171,457|
|---|---|---|---|---|
|||-|||
|||-|||
|||-|||
|||-|||
|||-|||
||||||
|||-||176,563
-
-
130,435|
|||-|||
|||-|||
|||-|||
||||||
|||-||130,435
-|
|||-|||
||||||
|||-||46,128
-|
|||-|||
||||||
|||-||46,128
-
-
-|
|||-|||
|||-|||
|||-|||
Page 8
**Watling Community Association Other Data Entry**
|**Net movement in funds**
46,128
-
**Reconciliation of funds:**
Total funds brought forward
-
-
**Total funds carried forward**
46,128
-
**N/A**
**_Income from donations and legacies_**
**_Additional narrative for income from donations and legacies note:_**
**_Donated goods, facilities and services received_**
_Donations received 1_
_Donations received 2_
_Donations received 3_
_Donations received 4_
_Donations received 5_
**_Additional narrative gifts in kind note:_**
**N/A**
**Income from other trading activities**
**_Disclosure of government grants received_**
**N/A**
**Activity or project**
**Grants to**
**Institutions**
**Grants to**
**Individuals**
**Total**
**Grants**
**£**
**£**
**£**
_Activity or Project 1_
-
-
-
_Activity or Project 2_
-
-
-
_Activity or Project 3_
-
-
-
_Activity or Project 4_
-
-
-
-
-
-
**Activity or project**
**Activities**
**undertaken**
**directly**
**Grant funding**
**of activities**
**Total**
**Grants**
**£**
**£**
**£**
Activity or Project 1
-
-
-
Activity or Project 2
-
-
-|**Net movement in funds**
46,128
-
**Reconciliation of funds:**
Total funds brought forward
-
-
**Total funds carried forward**
46,128
-
**N/A**
**_Income from donations and legacies_**
**_Additional narrative for income from donations and legacies note:_**
**_Donated goods, facilities and services received_**
_Donations received 1_
_Donations received 2_
_Donations received 3_
_Donations received 4_
_Donations received 5_
**_Additional narrative gifts in kind note:_**
**N/A**
**Income from other trading activities**
**_Disclosure of government grants received_**
**N/A**
**Activity or project**
**Grants to**
**Institutions**
**Grants to**
**Individuals**
**Total**
**Grants**
**£**
**£**
**£**
_Activity or Project 1_
-
-
-
_Activity or Project 2_
-
-
-
_Activity or Project 3_
-
-
-
_Activity or Project 4_
-
-
-
-
-
-
**Activity or project**
**Activities**
**undertaken**
**directly**
**Grant funding**
**of activities**
**Total**
**Grants**
**£**
**£**
**£**
Activity or Project 1
-
-
-
Activity or Project 2
-
-
-|**Net movement in funds**
46,128
-
**Reconciliation of funds:**
Total funds brought forward
-
-
**Total funds carried forward**
46,128
-
**N/A**
**_Income from donations and legacies_**
**_Additional narrative for income from donations and legacies note:_**
**_Donated goods, facilities and services received_**
_Donations received 1_
_Donations received 2_
_Donations received 3_
_Donations received 4_
_Donations received 5_
**_Additional narrative gifts in kind note:_**
**N/A**
**Income from other trading activities**
**_Disclosure of government grants received_**
**N/A**
**Activity or project**
**Grants to**
**Institutions**
**Grants to**
**Individuals**
**Total**
**Grants**
**£**
**£**
**£**
_Activity or Project 1_
-
-
-
_Activity or Project 2_
-
-
-
_Activity or Project 3_
-
-
-
_Activity or Project 4_
-
-
-
-
-
-
**Activity or project**
**Activities**
**undertaken**
**directly**
**Grant funding**
**of activities**
**Total**
**Grants**
**£**
**£**
**£**
Activity or Project 1
-
-
-
Activity or Project 2
-
-
-|-|-
-
-|46,128
-
46,128|
|---|---|---|---|---|---|
||||-|||
|||||||
||||-|||
|||||||
|||||||
|||||||
|||||||
|||||||
||||**Total**
**Grants**
**£**
-
-
-
-|**Support**
**Costs**
**£**
-
-
-
-
-
**Support**
**Costs**
**£**
-
-|**Total**
**2024**
**£**
-
-
-
-
-
**Total**
**2024**
**£**
-
-|
||||-|||
||||**Total**
**Grants**
**£**
-
-|||
Page 9
**Watling Community Association Other Data Entry**
|Activity or Project 3
-
-
-
-
Activity or Project 4
-
-
-
-
-
-
-
-
**7**
**_Operating surplus is stated after charging:_**
_Depreciation of tangible fixed assets held under finance leases and hire purchase_
_contracts_
_Auditor's remuneration_
_Independent examiner's fee_
_Other fees paid to auditor/independent examiner_
_Ex-gratia payments_
_Explanation and legal authority/reason for ex-gratia payments_
_Number of trustees who are members of a money purchase pension scheme_
**N/A**
**_Trustee remuneration and expenses_**
**2024**
**£**
**Salary**
_Totals received by trustees in the year_
-
_Number of trustees paid expenses_
_Nature of expenses paid to trustees:_
_Total of employee benefits received by trustees_
**8**
**_Staff costs_**
_Statements of employees' remuneration:_
_No employee received emoluments in excess of £60,000._
_Total of employee benefits received by key management personnel_
_The average monthly number of full time equivalent employees during the year:_
**Work area:**|-
-
-|
|---|---|
|||
||**2024**
**£**
**Expenses**
-
**Number**
-|
|||
|||
|||
|||
|||
Page 10
**Watling Community Association Other Data Entry**
||_Details of charity's pension scheme:_|||
|---|---|---|---|
||_Pension costs not booked to Employee costs:_|||
|**9**|**_Description of intangible fixed assets_**|||
||**_Description of any charges for impairment or reversal of impairment_**|**_losses_**||
|**10**|**_Net book value of assets held under finance leases and HP contracts_**||_Plant and machinery_|
||||_Motor vehicles_|
||||_F, F and E_|
||**_Description of revalued tangible fixed assets_**|||
||**_Description of any charges for impairment or reversal of impairment_**|**_losses_**||
|**N/A**|**_Investments_**|||
||**_Freehold Investment Property_**|||
||_The freehold investment property was acquired on:_|||
||_The freehold investment property was revalued -_|_on:_||
|||_by:_||
||**_Description of freehold investment property restrictions or contractual obligations:_**|||
||**_Investment in Subsidiaries_**|||
||_The company has the following subsidiary undertakings:_|||
||||**_Class of_**|
||**_Name of company_**
**_Country of incorporation (if_**|**_not UK)_**|**_shares held_**|
Page 11
**Watling Community Association Other Data Entry**
## _**Other investments**_
_The company holds 20% or more of the share capital of the following companies:_
|||**_Class of_**|
|---|---|---|
|**_Name of company_**|**_Country of incorporation (if not UK)_**|**_shares held_**|
_**Market value of listed investments:**_
_**Description of other investments:**_
_**Amounts included within Other debtors that fall due after more than one year:**_
_**Description of any charges for impairment or reversal of impairment losses**_
N/A
_**Stocks**_
_**Carrying value of stocks and work in progress analysed by activities**_
_**Description of any charges for impairment or reversal of impairment losses and the carrying amount of any liabilities:**_
Page 12
**Watling Community Association Other Data Entry**
|**11**|**_Debtors_**|
|---|---|
||**_Description of assets measured at FV or assets provided as security:_**|
|**N/A**|**_Current asset investments_**|
||**_Market value of listed investments:_**|
|**12**|**_Creditors: amounts falling due within one year_**|
||**_Description of liabilities measured at FV or security for and terms for various loans:_**|
|**N/A**|**_Deferred Income: amounts shown within 'creditors: amounts falling due within one year'_**|
||Movement of the deferred Income|
||At 1 January|
||Released|
||Deferred|
||At 31 December|
||**_Description of deferred income:_**|
|**N/A**|**_Creditors: amounts falling due after more than one year_**|
||_Amount repayable by instalments_|
||_Amount repayable other than by instalments_|
||**_Description of liabilities measured at FV or security for and terms for various loans:_**|
|**N/A**|**_Deferred Income: amounts shown within 'creditors: amounts falling due more than one year'_**|
||Movement of the deferred Income|
Page 13
**Watling Community Association Other Data Entry**
||At 1 January||
|---|---|---|
||Released||
||Deferred||
||At 31 December||
||**_Description of deferred income:_**||
|**N/A**|**_The aggregate amount of secured liabilities included within creditors:_**||
||_The aggregate amount of secured liabilities included within creditors_||
|**N/A**|**_Details of material Other provisions:_**||
|**14**|**_Analysis of endowment funds' net assets_**||
||_Endowed funds: Total net book amount of fixed assets_||
||_Endowed funds: Total net book amount of investments_||
||_Endowed funds: Total net book amount of net current assets_||
||_Endowed funds: Total net book amount of creditors due in more than_|_one year and provisions_|
|**N/A**|**_Description of contingent assets:_**||
||**_Description of contingent liabilities:_**||
|**16**|**_Capital commitments contracted for at the end of the financial year_**
**_been made:_**|**_for which no provision has_**|
||**_Annual commitments under non-cancellable operating leases are_**
**_as follows:_**|**2024**|
|||**Land and**|
|||**buildings**|
|||**£**|
||_Operating leases with expiry date:_||
||_Within one year_|-|
||_In the second to fifth years inclusive_|-|
||_Over five years_|-|
||**_Description of pension commitments:_**||
_**The pension cost charge to the company amounted to:**_
Page 14
**Watling Community Association Other Data Entry**
|||**_Unpaid contributions due to the fund are included in other creditors and amounted to:_**|
|---|---|---|
|**N/A**||**_Description of post balance sheet event and its effects:_**|
|**17**||**_Other related party transactions_**|
||**_Transactions with related parties [other than trustees]_**||
||1|_Name of related party_|
|||_Description of relationship between the parties_|
|||_Description of transaction and general amounts involved_|
|||_Amount due from/(to) the related party_|
|||_Provision for doubtful debts due from related party_|
|||_Amounts written off in the period in respect of debts from/(to) the related party_|
||2|_Name of related party_|
|||_Description of relationship between the parties_|
|||_Description of transaction and general amounts involved_|
|||_Amount due from/(to) the related party_|
|||_Provision for doubtful debts due from related party_|
|||_Amounts written off in the period in respect of debts from/(to) the related party_|
||3|_Name of related party_|
|||_Description of relationship between the parties_|
|||_Description of transaction and general amounts involved_|
|||_Amount due from/(to) the related party_|
|||_Provision for doubtful debts due from related party_|
|||_Amounts written off in the period in respect of debts from/(to) the related party_|
||4|_Name of related party_|
|||_Description of relationship between the parties_|
|||_Description of transaction and general amounts involved_|
|||_Amount due from/(to) the related party_|
|||_Provision for doubtful debts due from related party_|
|||_Amounts written off in the period in respect of debts from/(to) the related party_|
||5|_Name of related party_|
|||_Description of relationship between the parties_|
|||_Description of transaction and general amounts involved_|
|||_Amount due from/(to) the related party_|
|||_Provision for doubtful debts due from related party_|
|||_Amounts written off in the period in respect of debts from/(to) the related party_|
Page 15
**Watling Community Association Other Data Entry**
6 _Name of related party_
_Description of relationship between the parties Description of transaction and general amounts involved Amount due from/(to) the related party Provision for doubtful debts due from related party Amounts written off in the period in respect of debts from/(to) the related party_
## 7 _Name of related party_
_Description of relationship between the parties_
_Description of transaction and general amounts involved_
_Amount due from/(to) the related party Provision for doubtful debts due from related party_
_Amounts written off in the period in respect of debts from/(to) the related party_
## 8 _Name of related party_
_Description of relationship between the parties Description of transaction and general amounts involved Amount due from/(to) the related party Provision for doubtful debts due from related party Amounts written off in the period in respect of debts from/(to) the related party_
## _**Controlling party**_
_The company is limited by guarantee and has no share capital; thus no single party controls the company._
## **6. AUDIT/INDEPENDENT EXAMINATION REPORTS**
_Number of members_
-
_Name of senior statutory auditor/Independent examiner_ Independent examiner's relevant qualification / professional body
## **7. BALANCE SHEET STATEMENTS**
_Exemption under section 477 not to have an audit_ For the year ended 31 December 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
Page 16
**Watling Community Association Other Data Entry**
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
_Members not requiring an audit under section 476 Directors responsibilities to be stated if audit exempt claimed_
Page 17
**Watling Community Association Other Data Entry**
Page 18
**Watling Community Association Other Data Entry**
Page 19
**Watling Community Association Other Data Entry**
**NOTE: Unless the wording in any of these fields is to be changed/amen ded it is**
Page 20
**Watling Community Association Other Data Entry**
**NOTE: Unless**
Page 21
**Watling Community Association Other Data Entry**
Page 22
**Watling Community Association Other Data Entry**
Page 23
**Watling Community Association Other Data Entry**
**NOTE: Unless the wording in any of these fields is to be changed/amen ded it is strongly recommended that it be left "exactly as is" and if it is, it will NOT appear in the Trustees' Report.**
**----- Start of picture text -----**
First year of
template
use only
2023 2023
£ £
-
171,457
- - Enter income
- and
5,106
expenditure as
-
112,642
positive
- - numbers
-
17,793
0
**----- End of picture text -----**
Page 24
**Watling Community Association Other Data Entry**
_Enter a tax credit as a_ - - _positive number_
**2024 £** - - - -
Page 25
**Watling Community Association Other Data Entry**
_Only enter figures here the first year the template is used._
_Only enter figures here the first year the template is used._
_Only enter figures here the first year the template is used._
Page 26
**Watling Community Association Other Data Entry**
|**2024**|**2023**|
|---|---|
|**£**|**£**|
|-|-|
|-|-|
|-|-|
|-|-|
|-|-|
|-|-|
|-|-|
|-|-|
|-|-|
**Total 2023 £** - - - - - **Total 2023 £** - -
Page 27
**Watling Community Association Other Data Entry**
|**ry**||
|---|---|
|-||
|-||
|-||
|**2024**|**2023**|
|**£**|**£**|
|-|-|
|-|-|
|-|-|
|-|-|
|-|-|
|**Number**|**Number**|
|---|---|
|-|-|
|**2023**|**2023**|
|**£**|**£**|
|**Salary**|**Expenses**|
|-|-|
||**Number**|
||-|
|**2024**|**2023**|
|---|---|
|**£**|**£**|
|-|-|
|**2024**|**2023**|
|---|---|
|**£**|**£**|
|-|-|
|**2024**|**2023**|
|**Number**|**Number**|
Page 28
**Watling Community Association Other Data Entry**
|-|-|
|---|---|
|-|-|
|-|-|
|-|-|
|-|-|
|**£**|**£**|
|---|---|
|-|-|
|**£**|**£**|
|---|---|
|-|-|
|-|-|
|-|-|
_Enter date Enter date Enter name_
||**_Capital and_**||
|---|---|---|
||**_reserves at_**||
|**_% age of_**|**_end of the_**|**_Profit/(loss)_**|
|**_shares_**|**_relevant_**|**_for the_**|
|**_held_**|**_year_**|**_relevant year_**|
|**%**|**£**|**£**|
Page 29
**Watling Community Association Other Data Entry**
|-|-|-|
|---|---|---|
|-|-|-|
|-|-|-|
|-|-|-|
|-|-|-|
||**_Capital and_**||
|---|---|---|
||**_reserves at_**||
|**_% age of_**|**_end of the_**|**_Profit/(loss)_**|
|**_shares_**|**_relevant_**|**_for the_**|
|**_held_**|**_year_**|**_relevant year_**|
|**%**|**£**|**£**|
|-|-|-|
|-|-|-|
|-|-|-|
|-|-|-|
|-|-|-|
||**£**|**£**|
||-|-|
||-|-|
**----- Start of picture text -----**
-
-
-
-
-
-
-
-
**----- End of picture text -----**
|**2024**
**£**
-
-
-
-
-
-
-
-|**2023**
**£**|
|---|---|
||-|
||-|
||-|
||-|
||-|
||-|
||-|
||-|
||-|
Page 30
**Watling Community Association Other Data Entry**
|**£**|**£**|
|---|---|
|-|-|
|**2024**
**£**
-
-
-
-|**2023**
**£**|
|---|---|
||-|
||-|
||-|
||-|
|**£**|**£**|
|---|---|
|-|-|
|-|-|
**2024**
**2023**
Page 31
**Watling Community Association Other Data Entry**
|**£**
-
-
-
-|**£**|
|---|---|
||-|
||-|
||-|
||-|
|**£**|**£**|
|---|---|
|-|-|
**£** - - - -
|||**£**||**£**|
|---|---|---|---|---|
|||-||-|
||||**2023**||
|**Other**||**Land and**
**buildings**||**Other**|
||**£**|**£**||**£**|
||-|-||-|
||-|-||-|
||-|-||-|
|||**2024**||**2023**|
|||**£**||**£**|
|||1,037||785|
Page 32
**Watling Community Association Other Data Entry**
- -
|**2024**|**2023**|
|---|---|
|**£**|**£**|
|-|-|
|-|-|
|-|-|
|-|-|
|---|---|
|-|-|
|-|-|
|-|-|
|---|---|
|-|-|
|-|-|
|-|-|
|---|---|
|-|-|
|-|-|
|-|-|
|---|---|
|-|-|
|-|-|
Page 33
**Watling Community Association Other Data Entry**
|-|-|
|---|---|
|-|-|
|-|-|
|-|-|
|---|---|
|-|-|
|-|-|
|-|-|
|---|---|
|-|-|
|-|-|
Page 34
**Watling Community Association Other Data Entry**
Page 35
**Watling Community Association Analysis Across Funds**
|_Fund names:_
_Purpose of fund:_
_Donations and legacies_
_Charitable activities_
_Other trading activities_
_Investments_
Ii-4
_Other_
Oi-1
_Total of analysed income_
_Costs of generating donations and legacies_
_Costs of other trading activities_
_Investment management costs_
_Costs of charitable activities_
_Governance costs_
_Other expenditure_
_Administrative expenses_
Salaries/wages
Pension costs
Travel and subsistence
Rates
Light, heat and power
Premises cleaning
Premises insurances
Other premises costs
Amortisation|Total
5,398
177,959
183,357
67,955
1,037
399
5,163
4,331
5,007
7,290
2,329
7,584|General
purposes
fund|Designated
fund 1|Designated
fund 2|
|---|---|---|---|---|
||||||
||||||
||||||
||||||
||||||
||||||
|||5,398|-|-|
||||||
|||177,959|-|-|
||||||
|||183,357|-|-|
||||||
||||||
||||||
||||||
||||||
||||||
||||||
|||67,955|-|-|
||||||
|||1,037|-|-|
||||||
|||399|-|-|
||||||
|||5,163|-|-|
|||4,331|-|-|
|||5,007|-|-|
|||7,290|-|-|
||||||
|||2,329|-|-|
|||7,584|-|-|
Page 0
**Watling Community Association Analysis Across Funds**
|**Community Association**
**s Across Funds**|||||
|---|---|---|---|---|
|Depreciation of land and buildings
Depreciation of
Stationery and printing
Sundry expenses
Telephone, fax and broadband
Accountancy and bookkeeping
Other legal and professional costs
_Total of analysed expenditure_
_Net gains/(losses) on investments_
Gains/(losses) on revaluation of
investment assets
Gains/(losses) on disposal of investment
assets [realised (gains)/losses]
_Other recognised gains and losses_
_Total of analysed expenditure_|14,362
6,107
337
9,601
1,068
1,900
2,756
137,226
-
-
-|14,362|-|-|
||||||
|||6,107|-|-|
||||||
|||337|-|-|
||||||
|||9,601|-|-|
|||1,068|-|-|
||||||
|||1,900|-|-|
||||||
|||2,756|-|-|
||||||
|||137,226|-|-|
||||||
|||-|-|-|
|||-|-|-|
||||||
||||||
|||-|-|-|
||||||
||||-|-|
||||-|-|
||||||
||||||
||||||
||||||
Page 1
**Watling Community Association Analysis Across Funds**
|Designated|Designated|Designated|Designated|Designated|Designated|Restricted|Restricted|
|---|---|---|---|---|---|---|---|
|fund 3|fund 4|fund 5|fund 6|fund 7|fund 8|fund 1|fund 2|
|-|-|-|-|-|-|-|-|
|---|---|---|---|---|---|---|---|
|||||||||
|-|-|-|-|-|-|-|-|
|||||||||
|-|-|-|-|-|-|-|-|
|-|-|-|-|-|-|-|-|
|---|---|---|---|---|---|---|---|
|||||||||
|-|-|-|-|-|-|-|-|
|||||||||
|-|-|-|-|-|-|-|-|
|||||||||
|-|-|-|-|-|-|-|-|
|-|-|-|-|-|-|-|-|
|-|-|-|-|-|-|-|-|
|-|-|-|-|-|-|-|-|
|||||||||
|-|-|-|-|-|-|-|-|
|-|-|-|-|-|-|-|-|
Page 2
**Watling Community Association Analysis Across Funds**
|-|-|-|-|-|-|-|-|
|---|---|---|---|---|---|---|---|
|-|-|-|-|-|-|-|-|
|-|-|-|-|-|-|-|-|
|---|---|---|---|---|---|---|---|
|||||||||
|-|-|-|-|-|-|-|-|
|-|-|-|-|-|-|-|-|
|||||||||
|-|-|-|-|-|-|-|-|
|||0||||||
|-|-|-|-|-|-|-|-|
|||||||||
|-|-|-|-|-|-|-|-|
|-|-|-|-|-|-|-|-|
|---|---|---|---|---|---|---|---|
|-|-|-|-|-|-|-|-|
|||||||||
|||||||||
|-|-|-|-|-|-|-|-|
|||||||||
|-|-|-|-|-|-|-|-|
|-|-|-|-|-|-|-|-|
|||||||||
|||||||||
|||||||||
|||||||||
Page 3
**Watling Community Association Analysis Across Funds**
|Restricted|Restricted|Restricted|Restricted|Restricted|Restricted|Endowment|
|---|---|---|---|---|---|---|
|fund 3|fund 4|fund 5|fund 6|fund 7|fund 8|fund 1|
|-|-|-|-|-|-|-|
|---|---|---|---|---|---|---|
||||||||
|-|-|-|-|-|-|-|
||||||||
|-|-|-|-|-|-|-|
|-|-|-|-|-|-|-|
|---|---|---|---|---|---|---|
||||||||
|-|-|-|-|-|-|-|
||||||||
|-|-|-|-|-|-|-|
||||||||
|-|-|-|-|-|-|-|
|-|-|-|-|-|-|-|
|-|-|-|-|-|-|-|
|-|-|-|-|-|-|-|
||||||||
|-|-|-|-|-|-|-|
|-|-|-|-|-|-|-|
Page 4
**Watling Community Association Analysis Across Funds**
|-|-|-|-|-|-|-|
|---|---|---|---|---|---|---|
|-|-|-|-|-|-|-|
|-|-|-|-|-|-|-|
|---|---|---|---|---|---|---|
||||||||
|-|-|-|-|-|-|-|
|-|-|-|-|-|-|-|
||||||||
|-|-|-|-|-|-|-|
||||||||
|-|-|-|-|-|-|-|
||||||||
|-|-|-|-|-|-|-|
|-|-|-|-|-|-|-|
|---|---|---|---|---|---|---|
|-|-|-|-|-|-|-|
||||||||
||||||||
|-|-|-|-|-|-|-|
||||||||
|-|-|-|-|-|-|-|
|-|-|-|-|-|-|-|
||||||||
||||||||
||||||||
||||||||
Page 5
**Watling Community Association Analysis Across Funds**
|Endowment
fund 2|Endowment
fund 3|Endowment
fund 4|Endowment
fund 5|Endowment
fund 6|Endowment
fund 7|Endowment
fund 8|
|---|---|---|---|---|---|---|
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
|-|-|-|-|-|-|-|
||||||||
|-|-|-|-|-|-|-|
||||||||
|-|-|-|-|-|-|-|
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
|-|-|-|-|-|-|-|
||||||||
|-|-|-|-|-|-|-|
||||||||
|-|-|-|-|-|-|-|
||||||||
|-|-|-|-|-|-|-|
|-|-|-|-|-|-|-|
|-|-|-|-|-|-|-|
|-|-|-|-|-|-|-|
||||||||
|-|-|-|-|-|-|-|
|-|-|-|-|-|-|-|
Page 6
**Watling Community Association Analysis Across Funds**
|-|-|-|-|-|-|-|
|---|---|---|---|---|---|---|
|-|-|-|-|-|-|-|
|-|-|-|-|-|-|-|
|---|---|---|---|---|---|---|
||||||||
|-|-|-|-|-|-|-|
|-|-|-|-|-|-|-|
||||||||
|-|-|-|-|-|-|-|
||||||||
|-|-|-|-|-|-|-|
||||||||
|-|-|-|-|-|-|-|
|-|-|-|-|-|-|-|
|---|---|---|---|---|---|---|
|-|-|-|-|-|-|-|
||||||||
||||||||
|-|-|-|-|-|-|-|
||||||||
|-|-|-|-|-|-|-|
|-|-|-|-|-|-|-|
Page 7
**Watling Community Association Balance and Other Checks**
**BALANCE CHECKS for the year ended 31 December 2024**
Page 0
**Watling Community Association Balance and Other Checks**
Page 1
**Watling Community Association Balance and Other Checks**
Page 2
**Watling Community Association Balance and Other Checks**
Page 3
**Watling Community Association Balance and Other Checks**
Page 4
**Watling Community Association Balance and Other Checks**
Page 5
**Watling Community Association Balance and Other Checks**
Page 6
**Watling Community Association Balance and Other Checks**
Page 7
**Watling Community Association Balance and Other Checks**
Page 8
**Watling Community Association Balance and Other Checks**
Page 9
**Watling Community Association Balance and Other Checks**
Page 10
**Watling Community Association Balance and Other Checks**
Page 11
**Watling Community Association Balance and Other Checks**
TO CHECK Check page numbering for the year ended 31 December 2024. Please check the Other Data Entry section cells I141 to K155.
- TO CHECK Number of members has not been entered for the year ended 31 December 2024. Please check the Other Data Entry section [6. AUDIT/INDEPENDENT EXAMINATION REPORTS - Number of members].
Page 12
**Watling Community Association Balance and Other Checks**
## Section
## **Trial balance totals**
Original trial balance [unrounded] Final trial balance [unrounded] Final trial balance [rounded] Prior period trial balance [unrounded] Prior period trial balance [rounded]
- Extended Trial Balance
- Extended Trial Balance
- Extended Trial Balance
- Extended Trial Balance
- Extended Trial Balance
## **Statement of Financial Activities totals**
Transfer between funds
- Statement of Financial Activities
## **Balance Sheet totals**
Net assets Total funds
Net assets 772,288 Balance sheet Total funds 772,288 Balance sheet Net assets - prior period 726,157 Balance sheet Total funds - prior period 726,157 Balance sheet Total income 183,357 SOFA - Total analysed expenditure - row 202 Analysis Across Funds row 202 - Total analysed expenditure - row 238 Analysis Across Funds row 238
Net assets - prior period Total funds - prior period
Total income
## **Intangible fixed assets [IFA]** _Total_
IFA - prior year end net book amount IFA - prior year end net book amount
29,952 Balance sheet 29,952 Notes to the accounts
## _Unrestricted funds_
IFA [Unrestricted]- brought forward cost - current year IFA [Unrestricted]- carried forward cost - prior year
IFA [Unrestricted]- brought forward cost - current year IFA [Unrestricted]- carried forward cost - prior year
IFA [Unrestricted]- brought forward cost - current year IFA [Unrestricted]- carried forward cost - prior year
IFA [Unrestricted]- brought forward cost - current year IFA [Unrestricted]- carried forward cost - prior year
- Extended Trial Balance - Goodwill
- Extended Trial Balance - Goodwill
- Extended Trial Balance - Patents and Trademarks
- Extended Trial Balance - Patents and Trademarks
- Extended Trial Balance - Development Costs
- Extended Trial Balance - Development Costs
- Extended Trial Balance - Other
- Extended Trial Balance - Other
Page 13
**Watling Community Association Balance and Other Checks**
IFA [Unrestricted]- brought forward amortisation/impairment - current year IFA [Unrestricted]- carried forward amortisation/impairment - prior year
IFA [Unrestricted]- brought forward amortisation/impairment - current year IFA [Unrestricted]- carried forward amortisation/impairment - prior year
IFA [Unrestricted]- brought forward amortisation/impairment - current year IFA [Unrestricted]- carried forward amortisation impairment - prior year
IFA [Unrestricted]- brought forward amortisation/impairment - current year IFA [Unrestricted]- carried forward amortisation/impairment - prior year
- Extended Trial Balance - Goodwill Amortisation
- Extended Trial Balance - Goodwill Amortisation
- Extended Trial Balance - Patents and Trademarks
- - Amortisation
- Extended Trial Balance - Patents and Trademarks
- - Amortisation
- Extended Trial Balance - Development Costs
- - Amortisation
- Extended Trial Balance - Development Costs
- - Amortisation
- Extended Trial Balance - Other Amortisation
- Extended Trial Balance - Other Amortisation
## _Restricted funds_
IFA [Restricted]- brought forward cost - current year IFA [Restricted]- carried forward cost - prior year
IFA [Restricted]- brought forward cost - current year IFA [Restricted]- carried forward cost - prior year
IFA [Restricted]- brought forward cost - current year IFA [Restricted]- carried forward cost - prior year
IFA [Restricted]- brought forward cost - current year IFA [Restricted]- carried forward cost - prior year
IFA [Restricted]- brought forward amortisation/impairment - current year IFA [Restricted]- carried forward amortisation/impairment - prior year
IFA [Restricted]- brought forward amortisation/impairment - current year IFA [Restricted]- carried forward amortisation/impairment- prior year
IFA [Restricted]- brought forward amortisation/impairment - current year
- Extended Trial Balance - Goodwill
- Extended Trial Balance - Goodwill
- Extended Trial Balance - Patents and Trademarks
- Extended Trial Balance - Patents and Trademarks
- 29,952 Extended Trial Balance - Development Costs
- 29,952 Extended Trial Balance - Development Costs
- Extended Trial Balance - Other
- Extended Trial Balance - Other
- Extended Trial Balance - Goodwill Amortisation
- Extended Trial Balance - Goodwill Amortisation
- Extended Trial Balance - Patents and Trademarks
- - Amortisation
- Extended Trial Balance - Patents and Trademarks
- Amortisation
- Extended Trial Balance - Development Costs
- - Amortisation
Page 14
## **Watling Community Association Balance and Other Checks**
IFA [Restricted]- carried forward amortisation/impairment - prior year
IFA [Restricted]- brought forward amortisation/impairment - current year IFA [Restricted]- carried forward amortisation/impairment - prior year
- Extended Trial Balance - Development Costs
- - Amortisation
- Extended Trial Balance - Other Amortisation
- Extended Trial Balance - Other Amortisation
## **Tangible fixed assets [TFA]**
## _Total_
TFA [Total] - prior year end net book amount - balance sheet TFA [Total] - prior year end net book amount - notes to accounts
- 103,103 Balance sheet
- 103,103 Notes to the accounts
## _Unrestricted_
TFA [Unrestricted] - brought forward cost - current year TFA [Unrestricted] - carried forward cost - prior year
TFA [Unrestricted] - brought forward cost - current year
TFA [Unrestricted] - carried forward cost - prior year
TFA [Unrestricted] - brought forward cost - current year TFA [Unrestricted] - carried forward cost - prior year
TFA [Unrestricted] - brought forward cost - current year TFA [Unrestricted] - carried forward cost - prior year
TFA [Unrestricted] - brought forward depreciation/impairment - current year TFA [Unrestricted] - carried forward depreciation/impairment - prior year
TFA [Unrestricted] - brought forward depreciation/impairment - current year TFA [Unrestricted] - carried forward depreciation/impairment - prior year
TFA [Unrestricted] - brought forward depreciation/impairment - current year TFA [Unrestricted] - carried forward depreciation/impairment - prior year
- 309,067 Extended Trial Balance - Land and buildings
- 309,067 Extended Trial Balance - Land and buildings Extended Trial Balance - TFA 2 [Plant and
- - machinery]
- Extended Trial Balance - TFA 2 [Plant and
- machinery]
- Extended Trial Balance - TFA 3 [Motor vehicles]
- Extended Trial Balance - TFA 3 [Motor vehicles]
- 71,142 Extended Trial Balance - TFA 4 [F, F and E]
- 71,142 Extended Trial Balance - TFA 4 [F, F and E] Extended Trial Balance - Land and buildings
- (226,198) Depreciation Extended Trial Balance - Land and buildings
- (226,198) Depreciation
- Extended Trial Balance - TFA 2 Depreciation
- - [Plant and machinery]
- Extended Trial Balance - TFA 2 Depreciation
- - [Plant and machinery]
- Extended Trial Balance - TFA 3 Depreciation
- [Motor vehicles]
- Extended Trial Balance - TFA 3 Depreciation
- [Motor vehicles]
Page 15
## **Watling Community Association Balance and Other Checks**
TFA [Unrestricted] - brought forward depreciation/impairment - current year TFA [Unrestricted] - carried forward depreciation/impairment - prior year
- Extended Trial Balance - TFA 4 Depreciation [F, F
- (50,908) and E] Extended Trial Balance - TFA 4 Depreciation [F, F
- (50,908) and E]
## _Restricted_
TFA [Restricted] - brought forward cost - current year TFA [Restricted] - carried forward cost - prior year
TFA [Restricted] - brought forward cost - current year TFA [Restricted] - carried forward cost - prior year
TFA [Restricted] - brought forward cost - current year TFA [Restricted] - carried forward cost - prior year
TFA [Restricted] - brought forward cost - current year TFA [Restricted] - carried forward cost - prior year
TFA [Restricted] - brought forward depreciation/impairment - current year TFA [Restricted] - carried forward depreciation/impairment - prior year
TFA [Restricted] - brought forward depreciation/impairment - current year TFA [Restricted] - carried forward depreciation/impairment - prior year
TFA [Restricted] - brought forward depreciation/impairment - current year TFA [Restricted] - carried forward depreciation/impairment - prior year
TFA [Restricted] - brought forward depreciation/impairment - current year TFA [Restricted] - carried forward depreciation/impairment - prior year
- Extended Trial Balance - Land and buildings
- Extended Trial Balance - Land and buildings Extended Trial Balance - TFA 2 [Plant and
- - machinery]
- Extended Trial Balance - TFA 2 [Plant and
- - machinery]
- Extended Trial Balance - TFA 3 [Motor vehicles]
- Extended Trial Balance - TFA 3 [Motor vehicles]
- Extended Trial Balance - TFA 4 [F, F and E]
- Extended Trial Balance - TFA 4 [F, F and E] Extended Trial Balance - Land and buildings
- - Depreciation
- Extended Trial Balance - Land and buildings
- Depreciation
- Extended Trial Balance - TFA 2 Depreciation
- - [Plant and machinery]
- Extended Trial Balance - TFA 2 Depreciation
- - [Plant and machinery]
- Extended Trial Balance - TFA 3 Depreciation
- [Motor vehicles]
- Extended Trial Balance - TFA 3 Depreciation
- [Motor vehicles]
- Extended Trial Balance Depreciation - TFA 4 [F, F
- and E]
- Extended Trial Balance - TFA 4 Depreciation [F, F
- - and E]
## **Depreciation charge**
Total depreciation charge per tangible fixed asset grid Total depreciation charge per detailed SOFA
20,469 Tangible fixed asset grid
- 20,469 Detailed statement of financial activities
## **Amortisation charge**
Page 16
## **Watling Community Association Balance and Other Checks**
Total amortisation charge per intangible fixed asset grid Total amortisation charge per detailed SOFA
- 7,584 Intangible fixed asset grid
- 7,584 Detailed statement of financial activities
## **Impairment**
Total impairment per intangible fixed asset grid Total impairment per detailed SOFA
Total impairment per tangible fixed asset and investments grid Total impairment per detailed SOFA
- Intangible fixed asset grid
- Detailed statement of financial activities
- Tangible fixed asset and investments grid
- Detailed statement of financial activities
## **Investments**
## _Total_
Investments - prior year end NBA per balance sheet Investments - prior year end NBA per notes to the accounts
- Balance sheet
- Notes to the accounts
## _Unrestricted_
Investments - brought forward cost - current year Investments - carried forward cost - prior year
Investments - brought forward cost - current year Investments - carried forward cost - prior year Investments - brought forward cost - current year Investments - carried forward cost - prior year Investments - brought forward cost - current year Investments - carried forward cost - prior year
Investments - brought forward provisions - current year Investments - carried forward provisions - prior year
Investments - brought forward provisions - current year Investments - carried forward provisions - prior year
- Extended Trial Balance - Freehold Investment
- - Property Extended Trial Balance - Freehold Investment
- - Property
Extended Trial Balance - Investment in
- Subsidiaries
- Extended Trial Balance - Investment in
- Subsidiaries
- Extended Trial Balance - Other investments,
- - Listed
- Extended Trial Balance - Other investments,
- - Listed
Extended Trial Balance - Other investments,
- Unlisted
- Extended Trial Balance - Other investments,
- - Unlisted
- Extended Trial Balance - Freehold Investment
- - Property Provisions/Impairment
- Extended Trial Balance - Freehold Investment
- - Property
- Extended Trial Balance - Investment in
- - Subsidiaries
- Extended Trial Balance - Investment in
- - Subsidiaries
Page 17
## **Watling Community Association Balance and Other Checks**
Investments - brought forward provisions - current year Investments - carried forward provisions - prior year
Investments - brought forward provisions - current year Investments - carried forward provisions - prior year
- Extended Trial Balance - Other investments,
- - Listed
- Extended Trial Balance - Other investments,
- - Listed
- Extended Trial Balance - Other investments,
- - Unlisted
- Extended Trial Balance - Other investments,
- - Unlisted
## _Restricted_
Investments - brought forward cost - current year Investments - carried forward cost - prior year
Investments - brought forward cost - current year Investments - carried forward cost - prior year Investments - brought forward cost - current year Investments - carried forward cost - prior year
Investments - brought forward cost - current year Investments - carried forward cost - prior year
Investments - brought forward provisions - current year Investments - carried forward provisions - prior year
Investments - brought forward provisions - current year Investments - carried forward provisions - prior year
Investments - brought forward provisions - current year Investments - carried forward provisions - prior year
Investments - brought forward provisions - current year Investments - carried forward provisions - prior year
- Extended Trial Balance - Freehold Investment
- - Property
- Extended Trial Balance - Freehold Investment
- - Property
- Extended Trial Balance - Investment in
- - Subsidiaries Extended Trial Balance - Investment in
- - Subsidiaries
- Extended Trial Balance - Other investments,
- - Listed
- Extended Trial Balance - Other investments,
- - Listed
Extended Trial Balance - Other investments, - Unlisted
- Extended Trial Balance - Other investments,
- - Unlisted
- Extended Trial Balance - Freehold Investment
- - Property
Extended Trial Balance - Freehold Investment
- Property
- Extended Trial Balance - Investment in
- - Subsidiaries
Extended Trial Balance - Investment in
- Subsidiaries
- Extended Trial Balance - Other investments,
- - Listed
- Extended Trial Balance - Other investments,
- - Listed
- Extended Trial Balance - Other investments,
- - Unlisted
- Extended Trial Balance - Other investments,
- - Unlisted
## **Detailed Statement of Financial Activitives**
Page 18
**Watling Community Association Balance and Other Checks**
- Detailed Statement of Financial Activities -
- - Transfer between Funds
## **Other provisions**
Other provisions - prior year end NBA per balance sheet Other provisions - prior year end NBA per notes to the accounts
Brought forward onerous contract provisions - current year Carried forward onerous contract provisions - prior year Brought forward other provisions - current year Carried forward other provisions - prior year
- Balance sheet
- Notes to the accounts
- Extended Trial Balance - Onerous contracts
- Extended Trial Balance - Onerous contracts
- Extended Trial Balance - Other provisions
- Extended Trial Balance - Other provisions
## **General funds**
Brought forward general funds - current year Carried forward general funds - prior year
**----- Start of picture text -----**
-
-
**----- End of picture text -----**
- Extended Trial Balance - General funds
- Balance sheet - General funds
## **Designated funds**
Brought forward designated funds - current year Carried forward designated funds - prior year
**----- Start of picture text -----**
-
-
**----- End of picture text -----**
- Extended Trial Balance - Designated funds
- Balance sheet - Designated funds
## **Restricted funds**
Brought forward restricted funds - current year Carried forward restricted funds - prior year
- 726,157 Extended Trial Balance - Restricted funds
726,157 Balance sheet - Restricted Funds
## **Endowment funds**
Brought forward endowment funds - current year Carried forward endowment funds - prior year
**----- Start of picture text -----**
-
-
**----- End of picture text -----**
- Extended Trial Balance - Endowment funds
- Balance sheet - Endowment Funds
## **Analysis of grants**
Analysis of grants by recipient Analysis of grants by activity
Analysis of grants made Actual grants made
Analysis of grants made - prior period
- Other Data Entry
- Other Data Entry
- Other Data Entry
- Other Data Entry
- Other Data Entry
Page 19
**Watling Community Association Balance and Other Checks**
Actual grants made - prior period
## - Other Data Entry
## **Analysis of stocks and work in progress**
Stocks and work in progress
- Extended Trial Balance - Stocks and work in
- progress
Analysis of stock and work in progress by activities
Stocks and work in progress - prior period Analysis of stock and work in progress by activities - prior period
- Other Data Entry
Extended Trial Balance - Stocks and work in
- progress
- Other Data Entry
## **Analysis of movement of the deferred income**
Creditors falling due within one year - Movement of the deferred income - opening balance for the current year
Creditors falling due within one year - Movement of the deferred income - closing balance for the prior year
Creditors falling due after more than one year - Movement of the deferred income - opening balance for the current year
Creditors falling due after more than one year - Movement of the deferred income - closing balance for the prior year
- Other Data Entry
- Other Data Entry
- Other Data Entry
- Other Data Entry
## **Analysis Across Funds**
- Analysis Across Funds
- Analysis Across Funds
- Analysis Across Funds
- Analysis Across Funds
- Analysis Across Funds
- Analysis Across Funds
- Analysis Across Funds
- Analysis Across Funds
- Analysis Across Funds
Page 20
**Watling Community Association Balance and Other Checks**
- Analysis Across Funds
- Analysis Across Funds
- Analysis Across Funds
- Analysis Across Funds
- Analysis Across Funds
- Analysis Across Funds
- 5,398 Analysis Across Funds
- 177,959 Analysis Across Funds
- Analysis Across Funds
- Analysis Across Funds
- Analysis Across Funds
- Analysis Across Funds
- Analysis Across Funds
- Analysis Across Funds
- Analysis Across Funds
- Analysis Across Funds
- Analysis Across Funds
- Analysis Across Funds
- Analysis Across Funds
- Analysis Across Funds
- Analysis Across Funds
- Analysis Across Funds
- Analysis Across Funds
- Analysis Across Funds
Page 21
**Watling Community Association Balance and Other Checks**
- Analysis Across Funds
- Analysis Across Funds
- Analysis Across Funds
Grants made
- Analysis Across Funds
- Analysis Across Funds
- Analysis Across Funds
- Analysis Across Funds
- Analysis Across Funds
- - Analysis Across Funds
- - Analysis Across Funds
- Analysis Across Funds
- Analysis Across Funds
Bank loan and overdraft interest - Analysis Across Funds payable - Other interest payable Analysis Across Funds - Corporation tax charge/(credit) Analysis Across Funds Salaries/wages 67,955 Analysis Across Funds Directors' remuneration - Analysis Across Funds - Employer's NIC Analysis Across Funds Pension costs 1,037 Analysis Across Funds Staff entertainment - Analysis Across Funds Staff recruitment - Analysis Across Funds - Staff training Analysis Across Funds Staff welfare - Analysis Across Funds - Temporary staff Analysis Across Funds
Page 22
**Watling Community Association Balance and Other Checks**
Vehicles - General costs - Analysis Across Funds - Vehicles - Leasing and hire costs Analysis Across Funds Vehicles - Fuel - Analysis Across Funds Vehicles - Insurance and licences - Analysis Across Funds - Vehicles - Repairs and maintenance Analysis Across Funds Travel and subsistence 399 Analysis Across Funds - Business mileage costs reimbursed Analysis Across Funds Fares - Analysis Across Funds Rent - Analysis Across Funds Rates 5,163 Analysis Across Funds Light, heat and power 4,331 Analysis Across Funds Premises cleaning 5,007 Analysis Across Funds Premises insurances 7,290 Analysis Across Funds - Premises repairs and maintenance Analysis Across Funds Other premises costs 2,329 Analysis Across Funds Amortisation 7,584 Analysis Across Funds Depreciation of land and buildings 14,362 Analysis Across Funds - Depreciation of Analysis Across Funds - Depreciation of Analysis Across Funds Depreciation of 6,107 Analysis Across Funds - Loss on disposal of intangible fixed Analysis Across Funds assets - Impairment losses - intangible FA Analysis Across Funds
Page 23
**Watling Community Association Balance and Other Checks**
Impairment losses - tangible FA Bad debts Bank charges Equipment expensed Equipment leasing and hire charges Equipment repairs and maintenance Exchange rate (gain)/loss General insurances Information and publications Postage and couriers Software, IT support and related costs Stationery and printing Subscriptions Sundry expenses Telephone, fax and broadband Audit/Independent examination fees fees Accountancy and bookkeeping Consultancy fees Management charges Solicitor's fees Other legal and professional costs Gains/(losses) on revaluation of fixed assets for the charity's own use
- Analysis Across Funds
- Analysis Across Funds
- Analysis Across Funds
- Analysis Across Funds
- Analysis Across Funds
- Analysis Across Funds
- Analysis Across Funds
- Analysis Across Funds
- Analysis Across Funds
- Analysis Across Funds
- Analysis Across Funds
- 337 Analysis Across Funds
- Analysis Across Funds
- 9,601 Analysis Across Funds
- 1,068 Analysis Across Funds
- Analysis Across Funds
- 1,900 Analysis Across Funds
- Analysis Across Funds
- Analysis Across Funds
- Analysis Across Funds
- 2,756 Analysis Across Funds
- Analysis Across Funds
Page 24
**Watling Community Association Balance and Other Checks**
Actuarial gains/(losses) on defined benefit pension schemes Other gains/(losses)
- Analysis Across Funds
- Analysis Across Funds
## **Other data entry**
%age holding in investment in subsidiary 1 %age holding in investment in subsidiary 2 %age holding in investment in subsidiary 3 %age holding in investment in subsidiary 4 %age holding in investment in subsidiary 5 %age holding in other investment 1 %age holding in other investment 2 %age holding in other investment 3 %age holding in other investment 4 %age holding in other investment 5
- Other data entry Other data entry
- - Other data entry Other data entry
- - Other data entry Other data entry
- - Other data entry Other data entry
- - Other data entry
- Other data entry Other data entry
- - Other data entry Other data entry
- - Other data entry Other data entry
- - Other data entry Other data entry
- - Other data entry
## **Contents**
Check page numbering
## **Number of members**
Number of members has not been entered
## **Name of senior statutory auditor/independent examiner**
**Independent examiner's professional body**
Other Data entry Other Data entry Other Data entry Other Data entry
Page 25
**Watling Community Association Balance and Other Checks**
Current year Current year Current year Prior year Prior year
Current year Current year Prior year Prior year
Current year Prior year Current year Prior year Current year Prior year
Current year Prior year
Page 26
**Watling Community Association Balance and Other Checks**
Current year Prior year Current year Prior year Current year Prior year Current year Prior year Prior year Current year Prior year Current year Prior year Current year Prior year Current year Prior year Current year Prior year Current year
Page 27
**Watling Community Association Balance and Other Checks**
Prior year
Current year Prior year
Current year Prior year
Current year Prior year
Current year Prior year
Current year
Prior year
Current year Prior year
Current year Prior year
Page 28
**Watling Community Association Balance and Other Checks**
Current year
Prior year
Current year
Prior year
Current year
Prior year
Current year
Prior year
Current year
Prior year
Current year
Prior year
Current year
Prior year
Current year
Prior year
Current year
Prior year
Current year
Current year
Page 29
**Watling Community Association Balance and Other Checks**
Current year Current year Current year Current year Current year Current year
Current year Prior year Current year Prior year Current year Prior year
Current year Prior year
Current year Prior year
Current year Prior year
Page 30
**Watling Community Association Balance and Other Checks**
Current year
Prior year
Current year
Prior year
Current year
Prior year
Current year
Prior year
Current year
Prior year
Current year
Prior year
Current year
Prior year
Current year
Prior year
Current year
Prior year
Current year
Prior year
Page 31
**Watling Community Association Balance and Other Checks**
Current year
Prior year Prior year
Current year Prior year
Current year Prior year
Current year
Prior year
Current year Prior year
Current year Prior year
Current year Prior year
Current year Current year Current year Current year
Prior year
Page 32
**Watling Community Association Balance and Other Checks**
Prior year
Current year Current year Prior year Prior year Current year Prior year Current year Prior year Current year Current year Current year Current year Current year Current year Current year Current year Current year
Page 33
**Watling Community Association Balance and Other Checks**
Current year
Current year Current year Current year Current year Current year Current year Current year Current year Current year Current year Current year Current year Current year Current year Current year Current year Current year Current year Current year Current year Current year Current year Current year
Page 34
**Watling Community Association Balance and Other Checks**
Current year
Current year Current year Current year Current year Current year Current year Current year Current year Current year Current year Current year Current year Current year Current year Current year Current year Current year Current year Current year Current year Current year Current year Current year
Page 35
**Watling Community Association Balance and Other Checks**
Current year
Current year Current year Current year Current year Current year Current year Current year Current year Current year Current year Current year Current year Current year Current year Current year Current year Current year Current year Current year Current year Current year
Page 36
**Watling Community Association Balance and Other Checks**
Current year
Current year Current year Current year Current year Current year Current year Current year Current year Current year Current year Current year Current year Current year Current year Current year Current year Current year Current year Current year Current year Current year
Page 37
**Watling Community Association Balance and Other Checks**
Current year
Current year Current year Current year Current year Current year Current year Current year Current year Current year Current year
Current year
Current year
Page 38
## **Summarised Trial Balance for Period 01/01/2024 to 31/12/2024 for Watling Community Association**
||**Original Trial**|**Aggregated**|**Final Trial**|**Prior Period**|
|---|---|---|---|---|
||**Balance**|**Journals**|**Balance**|**Final Trial**|
|||||**Balance**|
||**£**|**£**|**£**|**£**|
|Investment income|||||
|Investment income - 4|(5,398.00)|-|(5,398.00)|(5,106.00)|
|Other income|||||
|Other incoming resources - 1|(177,959.00)|-|(177,959.00)|(171,457.00)|
|Administrative expenses|||||
|Administrative employee costs - Salaries/wages|67,955.00|-|67,955.00|64,680.00|
|Administrative employee costs - Pension costs|1,037.00|-|1,037.00|785.00|
|Administrative employee costs - Staff entertainment|-|-|-|2,249.00|
|Administrative motor and travel costs - Travel and|399.00|-|399.00|832.00|
|Administrative expenses premises costs - Rates|5,163.00|-|5,163.00|2,557.00|
|Administrative expenses premises costs - Light, heat|4,331.00|-|4,331.00|11,417.00|
|Administrative expenses premises costs - Premises|5,007.00|-|5,007.00|4,623.00|
|Administrative expenses premises costs - Premises|7,290.00|-|7,290.00|2,971.00|
|Administrative expenses premises costs - Premises|-|-|-|10,799.00|
|Administrative expenses premises costs - Other|2,329.00|-|2,329.00|-|
|Administrative expenses - Amortisation|7,584.00|-|7,584.00|11,048.00|
|Administrative expenses - Depreciation - Land and|14,362.00|-|14,362.00|-|
|Administrative expenses - Depreciation - TFA 4|6,107.00|-|6,107.00|6,745.00|
|General administrative costs - Bank charges|-|-|-|96.00|
|General administrative costs - Equipment repairs and|-|-|-|1,357.00|
|General administrative costs - Postage and couriers|-|-|-|98.00|
|General administrative costs - Software, IT support and|-|-|-|178.00|
|General administrative costs - Stationery and printing|337.00|-|337.00|963.00|
|General administrative costs - Sundry expenses|9,601.00|-|9,601.00|3,910.00|
|General administrative costs - Telephone, fax and|1,068.00|-|1,068.00|1,030.00|
|Legal and professional costs - Accountancy and|1,900.00|-|1,900.00|2,710.00|
|Legal and professional costs - Solicitor's fees|-|-|-|552.00|
|Legal and professional costs - Other legal and|2,756.00|-|2,756.00|835.00|
||___________|___________|___________|___________|
|**TOTAL : Profit And Loss Account**|(46,131.00)
___________|-
___________|(46,131.00)
___________|(46,128.00)
___________|
|Intangible FA - Restricted funds|||||
|Development costs - Cost - b/fwd|29,952.00|-|29,952.00|14,976.00|
|Development costs - Cost - additions|7,968.00|-|7,968.00|14,976.00|
|Development costs - Amortisation - provided in year|(7,584.00)|-|(7,584.00)|-|
|Tangible FA - Unrestricted funds|||||
|Land and buildings - Cost - b/fwd|309,067.00|-|309,067.00|309,067.00|
|Land and buildings - Cost - additions|165,695.00|-|165,695.00|-|
|Land and buildings - Depreciation - b/fwd|(226,198.00)|-|(226,198.00)|(215,150.00)|
|Land and buildings - Depreciation - charge for year|(14,362.00)|-|(14,362.00)|(11,048.00)|
|TFA 4 [Fixtures, fittings and equipment] - Cost - b/fwd|71,142.00|-|71,142.00|44,330.00|
|TFA 4 [Fixtures, fittings and equipment] - Cost -|4,193.00|-|4,193.00|26,812.00|
|TFA 4 [Fixtures, fittings and equipment] - Depreciation|(50,908.00)|-|(50,908.00)|(44,163.00)|
|TFA 4 [Fixtures, fittings and equipment] - Depreciation|(6,107.00)|-|(6,107.00)|(6,745.00)|
|Cash at bank and in hand - Unrestricted funds|||||
|Current accounts|489,430.00|-|489,430.00|592,616.00|
|Debtors - Restricted funds|||||
|Other Debtors|-|-|-|981.00|
|Creditors Less Than One Year - Unrestricted funds|||||
|PAYE/NIC|-|-|-|(495.00)|
|Restricted funds|||||
|Restricted fund 1 - B/fwd|(726,157.00)|-|(726,157.00)|(680,029.00)|
||___________|___________|___________|___________|
|**TOTAL : Balance Sheet**|46,131.00
___________|-
___________|46,131.00
___________|46,128.00
___________|
||___________|___________|___________|___________|
Page 1 of 2
Prepared by: Aria Accountants Ltd on 13/08/2025 at 18:08
**Summarised Trial Balance for Period 01/01/2024 to 31/12/2024 for Watling Community Association**
**GRAND TOTALS**
- - - - ___________ ___________ ___________ ___________
Page 2 of 2
Prepared by: Aria Accountants Ltd on 13/08/2025 at 18:08
## **Journal Report for Period 01/01/2024 to 31/12/2024 for Watling Community Association**
|**Ledger**|**Account**|**Code Debit Credit Additional Information**|
|---|---|---|
|Turnover|Sales - Sales||
|Cost of sales|Opening stock||
|Cost of sales|Purchases||
|Cost of sales|Closing stock||
|Cost of sales|COS - Amortisation||
|Cost of sales|COS - Depreciation - Land and buildings||
|Cost of sales|COS - Depreciation - Plant and machinery||
|Cost of sales|COS - Depreciation - Motor vehicles||
|Cost of sales|COS - Depreciation - Fixtures, fittings and equipment||
|Cost of sales|COS - (Profit)/loss on disposal of fixed assets||
|Cost of sales|COS - Exchange rate (gain)/loss||
|Cost of sales|Direct employee costs - Salaries/wages||
|Cost of sales|Direct employee costs - Employer's NIC||
|Cost of sales|Direct employee costs - Pension costs||
|Cost of sales|Direct motor costs - General costs||
|Cost of sales|Direct motor costs - Leasing and hire costs||
|Cost of sales|Direct motor costs - Fuel||
|Cost of sales|Direct motor costs - Insurance and licences||
|Cost of sales|Direct motor costs - Repairs and maintenance||
|Cost of sales|Direct premises costs - Rent||
|Cost of sales|Other direct costs - Commission payable||
|Cost of sales|Other direct costs - Plant hire||
|Cost of sales|Other direct costs - Subcontractor costs||
|Cost of sales|Other direct costs - Transport/carriage inwards||
|Cost of sales|Other direct costs - Warranty costs||
|Cost of sales|Other direct costs - Other direct costs||
|Distribution costs|Distribution - Amortisation||
## **Corporation Tax Provision (Cont.)**
Page 1 of 11
Prepared by: Aria Accountants Ltd on 13/08/2025 at 18:07
## **Journal Report for Period 01/01/2024 to 31/12/2024 for Watling Community Association**
|**Ledger**|**Account**|**Code Debit Credit Additional Information**|
|---|---|---|
|Distribution costs|Distribution - Depreciation - Land and buildings||
|Distribution costs|Distribution - Depreciation - Plant and machinery||
|Distribution costs|Distribution - Depreciation - Motor vehicles||
|Distribution costs|Distribution - Depreciation - Fixtures, fittings and equipment||
|Distribution costs|Distribution - (Profit)/loss on disposal of fixed assets||
|Distribution costs|Distribution employee costs - Salaries/wages||
|Distribution costs|Distribution employee costs - Employer's NIC||
|Distribution costs|Distribution employee costs - Pension costs||
|Distribution costs|Distribution motor costs - General costs||
|Distribution costs|Distribution motor costs - Leasing and hire costs||
|Distribution costs|Distribution motor costs - Fuel||
|Distribution costs|Distribution motor costs - Insurance and licences||
|Distribution costs|Distribution motor costs - Repairs and maintenance||
|Distribution costs|Distribution premises costs - Rent||
|Distribution costs|Other distribution costs - Packaging||
|Distribution costs|Other distribution costs - Plant hire||
|Distribution costs|Other distribution costs - Sub-contractor costs||
|Distribution costs|Other distribution costs - Transport/carriage inwards||
|Distribution costs|Other distribution costs - Other direct costs||
|Selling and marketing costs|Selling and marketing employee costs - Salaries/wages||
|Selling and marketing costs|Selling and marketing employee costs - Directors' remuneration||
|Selling and marketing costs|Selling and marketing employee costs - Employer's NIC||
|Selling and marketing costs|Selling and marketing employee costs - Pension costs||
|Selling and marketing costs|Selling and marketing vehicle costs - General costs||
|Selling and marketing costs|Selling and marketing vehicle costs - Leasing and hire costs||
|Selling and marketing costs|Selling and marketing vehicle costs - Fuel||
|Selling and marketing costs|Selling and marketing vehicle costs - Insurance and licences||
|**Corporation Tax Provision **|**(Cont.)**||
Page 2 of 11
Prepared by: Aria Accountants Ltd on 13/08/2025 at 18:07
## **Journal Report for Period 01/01/2024 to 31/12/2024 for Watling Community Association**
|**Ledger**|**Account**|**Code Debit Credit Additional Information**|
|---|---|---|
|Selling and marketing costs|Selling and marketing vehicle costs - Repairs and maintenance||
|Selling and marketing costs|Other selling and marketing costs - Advertising and PR||
|Selling and marketing costs|Other selling and marketing costs - Entertainment||
|Selling and marketing costs|Other selling and marketing costs - Exhibitions and promotions||
|Selling and marketing costs|Other selling and marketing costs - Website costs||
|Administrative expenses|Administrative employee costs - Salaries/wages||
|Administrative expenses|Administrative employee costs - Directors' remuneration||
|Administrative expenses|Administrative employee costs - Employer's NIC||
|Administrative expenses|Administrative employee costs - Pension costs||
|Administrative expenses|Administrative employee costs - Staff entertainment||
|Administrative expenses|Administrative employee costs - Staff recruitment||
|Administrative expenses|Administrative employee costs - Staff training||
|Administrative expenses|Administrative employee costs - Staff welfare||
|Administrative expenses|Administrative employee costs - Temporary staff costs||
|Administrative expenses|Administrative motor and travel costs - Vehicles - General costs||
|Administrative expenses|Administrative motor and travel costs - Vehicles - Leasing and hire costs||
|Administrative expenses|Administrative motor and travel costs - Vehicles - Fuel||
|Administrative expenses|Administrative motor and travel costs - Vehicles - Insurance and licences||
|Administrative expenses|Administrative motor and travel costs - Vehicles - Repairs and maintenance||
|Administrative expenses|Administrative motor and travel costs - Travel and subsistence||
|Administrative expenses|Administrative motor and travel costs - Business mileage costs reimbursed||
|Administrative expenses|Administrative motor and travel costs - Fares||
|Administrative expenses|Administrative expenses premises costs - Rent||
|Administrative expenses|Administrative expenses premises costs - Rates||
|Administrative expenses|Administrative expenses premises costs - Light, heat and power||
|Administrative expenses|Administrative expenses premises costs - Premises cleaning||
|Administrative expenses|Administrative expenses premises costs - Premises insurances||
|**Corporation Tax Provision **|**(Cont.)**||
Page 3 of 11
Prepared by: Aria Accountants Ltd on 13/08/2025 at 18:07
## **Journal Report for Period 01/01/2024 to 31/12/2024 for Watling Community Association**
|**Ledger**|**Account**|**Code Debit Credit Additional Information**|
|---|---|---|
|Administrative expenses|Administrative expenses premises costs - Premises repairs and maintenance||
|Administrative expenses|Administrative expenses premises costs - Other premises costs||
|Administrative expenses|Administrative expenses premises costs - Use of home as office||
|Administrative expenses|Administrative expenses - Amortisation||
|Administrative expenses|Administrative expenses - Depreciation - Land and buildings||
|Administrative expenses|Administrative expenses - Depreciation - Plant and machinery||
|Administrative expenses|Administrative expenses - Depreciation - Motor vehicles||
|Administrative expenses|Administrative expenses - Depreciation - Fixtures, fittings and equipment||
|Administrative expenses|Administrative expenses - (Profit)/loss on disposal of fixed assets||
|Administrative expenses|Administrative expenses - Impairment losses - intangible FA||
|Administrative expenses|Administrative expenses - Impairment losses - tangible FA||
|Administrative expenses|Administrative expenses - Exchange rate (gain)/loss||
|Administrative expenses|General administrative costs - Bad debts||
|Administrative expenses|General administrative costs - Bank charges||
|Administrative expenses|General administrative costs - Charitable donations||
|Administrative expenses|General administrative costs - Equipment expensed||
|Administrative expenses|General administrative costs - Equipment leasing and hire charges||
|Administrative expenses|General administrative costs - Equipment repairs and maintenance||
|Administrative expenses|General administrative costs - General insurances||
|Administrative expenses|General administrative costs - Information and publications||
|Administrative expenses|General administrative costs - Postage and couriers||
|Administrative expenses|General administrative costs - Software, IT support and related costs||
|Administrative expenses|General administrative costs - Stationery and printing||
|Administrative expenses|General administrative costs - Subscriptions||
|Administrative expenses|General administrative costs - Sundry expenses||
|Administrative expenses|General administrative costs - Telephone, fax and broadband||
|Administrative expenses|General administrative costs - VAT flat rate scheme gain||
|**Corporation Tax Provision (Cont.)**|||
Page 4 of 11
Prepared by: Aria Accountants Ltd on 13/08/2025 at 18:07
## **Journal Report for Period 01/01/2024 to 31/12/2024 for Watling Community Association**
**Ledger Account Code Debit Credit Additional Information** Administrative expenses Legal and professional costs - Audit fees Administrative expenses Legal and professional costs - Accountancy and bookkeeping Administrative expenses Legal and professional costs - Consultancy fees Administrative expenses Legal and professional costs - Franchise fees Administrative expenses Legal and professional costs - Management charges Administrative expenses Legal and professional costs - Solicitor's fees Administrative expenses Legal and professional costs - Other legal and professional costs Other operating income Other operating income Exceptional (profit)/loss on disposal of fixed assets Exceptional - disposal of land and buildings Exceptional (profit)/loss on disposal of fixed assets Exceptional - disposal of plant and machinery Exceptional (profit)/loss on disposal of fixed assets Exceptional - disposal of investments Income from fixed asset investments Dividends receivable Income from fixed asset investments Other investment income Other interest receivable Bank interest receivable Other interest receivable Other interest receivable Interest payable and similar charges Bank loan and overdraft interest payable Interest payable and similar charges Other interest payable Interest payable and similar charges Finance lease interest Interest payable and similar charges HP interest Taxation Corporation tax - Charge/(credit) for the current period Taxation Corporation tax - Charge for prior periods Taxation Deferred tax - Charge/(credit)
Intangible FA Intangible FA
Goodwill - Cost - b/fwd Goodwill - Cost - additions
**Corporation Tax Provision (Cont.)**
Page 5 of 11
Prepared by: Aria Accountants Ltd on 13/08/2025 at 18:07
## **Journal Report for Period 01/01/2024 to 31/12/2024 for Watling Community Association**
## **Ledger Account**
## **Code Debit Credit Additional Information**
Intangible FA Goodwill - Cost - disposals Intangible FA Goodwill - Amortisation - b/fwd Intangible FA Goodwill - Amortisation - provided in year Intangible FA Goodwill - Amortisation - disposals Intangible FA Patents and Trademarks - Cost - b/fwd Intangible FA Patents and Trademarks - Cost - additions Intangible FA Patents and Trademarks - Cost - disposals Intangible FA Patents and Trademarks - Amortisation - b/fwd Intangible FA Patents and Trademarks - Amortisation - provided in year Intangible FA Patents and Trademarks - Amortisation - disposals Intangible FA Development costs - Cost - b/fwd Intangible FA Development costs - Cost - additions Intangible FA Development costs - Cost - disposals Intangible FA Development costs - Amortisation - b/fwd Intangible FA Development costs - Amortisation - provided in year Intangible FA Development costs - Amortisation - disposals Intangible FA Other - Cost - b/fwd Intangible FA Other - Cost - additions Intangible FA Other - Cost - disposals Intangible FA Other - Amortisation - b/fwd Intangible FA Other - Amortisation - provided in year Intangible FA Other - Amortisation - disposals Tangible FA Land and buildings - Cost - b/fwd Tangible FA Land and buildings - Cost - additions Tangible FA Land and buildings - Cost - revaluation Tangible FA Land and buildings - Cost - transfers Tangible FA Land and buildings - Cost - disposals
## **Corporation Tax Provision (Cont.)**
Page 6 of 11
Prepared by: Aria Accountants Ltd on 13/08/2025 at 18:07
## **Journal Report for Period 01/01/2024 to 31/12/2024 for Watling Community Association**
## **Ledger Account**
## **Code Debit Credit Additional Information**
Tangible FA Land and buildings - Depreciation - b/fwd
Tangible FA Land and buildings - Depreciation - charge for year Tangible FA Land and buildings - Depreciation - revaluation Tangible FA Land and buildings - Depreciation - transfers Tangible FA Land and buildings - Depreciation - disposals Tangible FA Plant and machinery - Cost - b/fwd Tangible FA Plant and machinery - Cost - additions
Tangible FA Plant and machinery - Cost - transfers Tangible FA Plant and machinery - Cost - disposals Tangible FA Plant and machinery - Depreciation - b/fwd Tangible FA Plant and machinery - Depreciation - charge for year Tangible FA Plant and machinery - Depreciation - transfers Tangible FA Plant and machinery - Depreciation - disposals Tangible FA Motor vehicles - Cost - b/fwd Tangible FA Motor vehicles - Cost - additions Tangible FA Motor vehicles - Cost - transfers Tangible FA Motor vehicles - Cost - disposals Tangible FA Motor vehicles - Depreciation - b/fwd Tangible FA Motor vehicles - Depreciation - charge for year Tangible FA Motor vehicles - Depreciation - transfers Tangible FA Motor vehicles - Depreciation - disposals Tangible FA Fixtures, fittings and equipment - Cost - b/fwd Tangible FA Fixtures, fittings and equipment - Cost - additions Tangible FA Fixtures, fittings and equipment - Cost - transfers Tangible FA Fixtures, fittings and equipment - Cost - disposals Tangible FA Fixtures, fittings and equipment - Depreciation - b/fwd Tangible FA Fixtures, fittings and equipment - Depreciation - charge for year
## **Corporation Tax Provision (Cont.)**
Page 7 of 11
Prepared by: Aria Accountants Ltd on 13/08/2025 at 18:07
## **Journal Report for Period 01/01/2024 to 31/12/2024 for Watling Community Association**
## **Ledger**
## **Account**
## **Code Debit Credit Additional Information**
Tangible FA Fixtures, fittings and equipment - Depreciation - transfers Tangible FA Fixtures, fittings and equipment - Depreciation - disposals Investments Freehold Investment Property - Cost - b/fwd Investments Freehold Investment Property - Cost - additions Investments Freehold Investment Property - Cost - revaluation Investments Freehold Investment Property - Cost - disposals Investments Freehold Investment Property - Provisions - b/fwd Investments Freehold Investment Property - Provisions - charge for year Investments Freehold Investment Property - Provisions - revaluation Investments Freehold Investment Property - Provisions - disposals Investments Investment in Subsidiaries - Cost - b/fwd Investments Investment in Subsidiaries - Cost - additions Investments Investment in Subsidiaries - Cost - revaluation Investments Investment in Subsidiaries - Cost - disposals Investments Investment in Subsidiaries - Provisions - b/fwd Investments Investment in Subsidiaries - Provisions - charge for year Investments Investment in Subsidiaries - Provisions - revaluation Investments Investment in Subsidiaries - Provisions - disposals Investments Other Investments, Listed - Cost - b/fwd Investments Other Investments, Listed - Cost - additions Investments Other Investments, Listed - Cost - revaluation Investments Other Investments, Listed - Cost - disposals Investments Other Investments, Listed - Provisions - b/fwd Investments Other Investments, Listed - Provisions - charge for year Investments Other Investments, Listed - Provisions - revaluation Investments Other Investments, Listed - Provisions - disposals Investments Other Investments, Unlisted - Cost - b/fwd **Corporation Tax Provision (Cont.)**
Page 8 of 11
Prepared by: Aria Accountants Ltd on 13/08/2025 at 18:07
## **Journal Report for Period 01/01/2024 to 31/12/2024 for Watling Community Association**
## **Ledger**
## **Account**
## **Code Debit Credit Additional Information**
Investments Other Investments, Unlisted - Cost - additions Investments Other Investments, Unlisted - Cost - revaluation Investments Other Investments, Unlisted - Cost - disposals Investments Other Investments, Unlisted - Provisions - b/fwd Investments Other Investments, Unlisted - Provisions - charge for year Investments Other Investments, Unlisted - Provisions - revaluation Investments Other Investments, Unlisted - Provisions - disposals Cash at bank and in hand Current accounts Cash at bank and in hand Deposit accounts Cash at bank and in hand Petty cash Stocks Raw materials and Consumables Stocks Work in Progress Stocks Finished Goods Debtors Trade Debtors - Sales Ledger Debtors Trade Debtors - Provision for Doubtful Debts Debtors Amounts Owed by Group Undertakings Debtors s455 Tax Recoverable Debtors Deferred Tax Asset Debtors VAT Recoverable Debtors Other Debtors Debtors Prepayments Debtors Accrued Income Current asset investments Listed investments Current asset investments Unlisted investments Creditors Less Than One Year Bank Overdrafts Creditors Less Than One Year Company Credit Cards Creditors Less Than One Year Bank loans
**Corporation Tax Provision (Cont.)**
Page 9 of 11
Prepared by: Aria Accountants Ltd on 13/08/2025 at 18:07
## **Journal Report for Period 01/01/2024 to 31/12/2024 for Watling Community Association**
## **Ledger Account Code Debit Credit Additional Information**
Creditors Less Than One Year Other loans Creditors Less Than One Year Obligations under HP/Finance Leases Creditors Less Than One Year Trade Creditors Creditors Less Than One Year Amounts Owed to Group Undertakings Creditors Less Than One Year Corporation Tax [payable OR receivable] Creditors Less Than One Year PAYE/NIC Creditors Less Than One Year VAT accounts Creditors Less Than One Year Loans from directors Creditors Less Than One Year Other Creditors Creditors Less Than One Year Accruals Creditors Less Than One Year Deferred Income Creditors More Than One Year Bank loans Creditors More Than One Year Other loans Creditors More Than One Year Obligations under HP/Finance Leases Creditors More Than One Year Trade Creditors Creditors More Than One Year Amounts Owed to Group Undertakings Creditors More Than One Year Other Creditors Creditors More Than One Year Accruals Creditors More Than One Year Deferred Income Provisions for liabilities Deferred taxation - B/fwd Provisions for liabilities Deferred taxation - Movement for the year Provisions for liabilities Other provisions - onerous contracts - B/fwd Provisions for liabilities Other provisions - onerous contracts - Movement for the year Provisions for liabilities Other provisions - other provisions - B/fwd Provisions for liabilities Other provisions - other provisions - Movement for the year Reserves Revaluation reserve - B/fwd Reserves Revaluation reserve - Movement for the year
## **Corporation Tax Provision (Cont.)**
Page 10 of 11
Prepared by: Aria Accountants Ltd on 13/08/2025 at 18:07
## **Journal Report for Period 01/01/2024 to 31/12/2024 for Watling Community Association**
## **Ledger Account**
## **Code Debit Credit Additional Information**
Reserves Other reserves - B/fwd
Reserves Other reserves - Transfers
Reserves Profit and loss account - B/fwd
Reserves Profit and loss account - Transfers
## **Corporation Tax Provision**
Page 11 of 11
Prepared by: Aria Accountants Ltd on 13/08/2025 at 18:07