CHARITY COMMISSION
Wetheral Community
Association CIO
Registration numbor: 1112142
Annual Report and Financial
Statements
31 August 2024
dOdd&co

Wetheral Community Association CIO
Contents
Reference and Administrative Details
Trustees, report
Trustees responsibilities in relation to the finanejal statements
Independent examineffs report
Statement of financsal activities
Balance sheet
Notes to the finanoal ststements

Wetheral Community Associatlon CIO
Reference and Administrative Details
Charity name
Wetheral Community Association CIO
Charity registrati(￿ numbèr
1112142
Principal office
Wetheral Village Community Hall
Welheral
CARLISLE
CA4 8HE
Registered office
Welheral Village Community Hall
Wetheral
CARLISLE
CA4 8HE
TrustO9S
P War4 Chair
(Appointed 26 February 2024)
R M Wise, Secretary (Appointed 23 May 2024)
D A Stephenson
S Bamber
J Aitken
N J Ramsden
(Resigned 23 May 2024)
J Y Duddy
J Spedding
E J Mills
(Appointed 26 February 2024)
Accountsnt
Dodd & Co Limited
FIFTEEN Rosehill
Montgomery Way
Rosehill Estste
CARLISLE
CA12RW
Page 1

Wetharal Communty Association CIO
Trustees, Report for the Year Ended 31 August 2024
The financial statements have been prepared in accordance wlh the accounting policies set OLrt in notes to the
accounts and comply with the charity's goveming document. the Charities Act 2011 as amended by Charrties Act
2022 and Accounting and Reportsng by Chanties: Statement of Recommended Practice applicable to chariti'es
preparing theii accounts in accordance with the FinancAal Reporting Stsndard applicable in the UK and Republic
of Ireland.
Trustees
The trustees who served during the year are listed on page 1.
The trustees are elected and ccpopted in accordan￿ with the tenns of the Artides of Assoaation. It is the
responsibilty of the trustees to manage the charity. The trustees are responsible for the strategic direction of the
charity and ensuring that it is consistent with its mission.
Legal Constitution
The tharity was registered v￿th the Charity Commission on 18 November 2￿5.
With effect from 17 February 2010 an order from the Charity Commission direGted that Wetheral Educth"onal
Charity (1106173) be treated as foming part of Wetheral Communty Assoaation Limited which on that date
became Trustee ofwetheral Educational ChaTFty.
The name of the charity as it appears in the Register of Charilies is now 'Wetheral Cornmunty Association CIO.
and the charity's working name is 'Wetheral Communty Assouation,.
Wetheral Community Association Limited converted to a Charitsble InGoTporated Organisation (CIO) on 8
September 2023.
The charivs objectives are.'-
a) to promote, for the benefit of the inhabitants of Wetheral and the neighbourhood, the provision of faolities for
education. recreation and other leisure time occupation for its individuals who have need to have such facilities to
promote and advance edu¢xtion in the interest of socÉal welfare wth the object of improving their ￿ndItionS of
life.,
b) to estsblish, or secure the establishment, of a communty centre and playing field and to maintsin and manage
such community facilities for the encouragement and promotion of activits'es by the Charity and its constituent
todies in fvrther8nce of the above objectives"
c) to promote such other L*8ritsble purposes as may from time to time be determined.
The Trustees confim that they have referred to the Charity Commission public benefit guidance when remewng
the Charity's aims and objectives and in planning fLrture activities.
Review of activllie8 and future developments
Hall hire income for the year at £48,897 is a small increase on the £44.588 athieved in the previou5 year. In
addition to this we have (￿ntinUed to receive rental incnme from bDth the Pansh Council and hairdressing salon
operating from the building.
The sriuation regarding the In￿eaSe in parking facilities ujntinues to be unresolved. We We￿ required to vacate
the temporary overflow Spa￿ rnade available trj us at the beginning of July 2022 and continue to wait to see rf
another opportunty wll arise to enable us to purchase additional18nd in the viunity of the Communty Centre.
The users of the Community Centre continue to express their satisfaction wth the facilities on offer and
appreLiate the user friendliness and the level of rnaintsnan￿ ofthe Ixjilding.
Page 2

Wetheral Communlty Association CIO
Trust888' Report for the Year Ended 31 August 2024
Rlsk management
The trustees have assessed the major risks to ￿1¢h the charity is expDsed, in partlcular those related to the
charivs operations and finance. Our systems mth.gate the expoSLire to these risks.
Flnancial review
During 2024 the Association made a surplus of £24.725 compared to £23,918 in 2023. Total income for the year
was £74.37312023 - £64,137) and the total expenditure £49,648 (2023 - £40.2191. There are reserves to cary
k)rward at 31 August 2024 of £S61,969, of ￿1¢h £764,966 are unrestiicted and £197,003 are restricted. Free
TeseNes at the yearend were £121,617.
Reserves policy
The Trustees. Policy with regard to cash reseNes is that an amount of £SO,000 is earma￿ed to cover one yearfs
operating ￿St8 in the event of a shutdown of the village hall and the loss rentsl income. Also induded in this
amount is a reserve for major building repair WO￿ whith may be required at some time in the future.
Apart from the above, the remaining frjnds at the Charivs disposal o)ntinue to be held to acquire additional land
foT parking faolities should a favourable opportunty arise.
Approved by the Board on 27 March 2025 and signed on its behalf by..
P Ward
Trustee
Page 3

Wetheral Communlty Association CIO
Trustees, Responsibilitie6 in relation to the Flnanclal Statements
The trustees are responsible for preparing the Trustees Report and the financial statements in accordance with
applicalAe law and United Kingdom Accounting Standards.
The law applicable to charities in England and Wales requires the Irustees to prepare financial statements for
each finanaal year vthich give a true and fair view of the stste of affairs of the charity and of the incoming
reSoUr￿S and application of resources, induding income and expenditure. of the charity for that period. In
preparing these finanaal statements, the trustees are required to-
selert Suitable accounting policies and then apply them consistenty.
observe the methods and prinaples in the Charities SORP-
make judgements and estimates that are reasonable and prudent.,
state ￿ether applicable UK accounbng standards have been followed, subject to any material departures
disdosed and explained in Ihe financi￿Statements. and
prepare the finanaal statements on the going concem basis unless it is inappropriate to presume that the
tharity will contiriue in business.
The trustees are responsible for keeping proper accounting records that disclose wth reasonable accuracy at
any ts.me the financial position of the d)8rity and enable them to ensure that the finanrial staternents wmply vAth
the Chanties Act 2011 as amended by the Charities Act 2022, the Charity (Accounts and Reports) Regulations
and the prowsions of tre trust deed. They are responsible for safeguarding th6 assets of the charity and hence
for taking reasonable steps for the prevenb'on and deteclion of fraud and other irregularities.
Page 4

Independent Examinerfs Report to the TrustO88 of
Wetheral Community Assoclatlon CIO
I report on the a￿OUnts ofthe charity for the year ended 31 August 2024, are set out on pages 6 to 16.
Your attention is to drawn to the fact that the Charity has prepared the ffnancaal statements in accordance with
Accounting and RepDrting by Charities preparing their accounts in accordance wth the Financial Reporting
standard applicable in the UK and Republic of Ireland {FRS 102) in preference lo the Accountin9 and Reportin9
by Charib'es.. Stalement of Recomrnended Prattl￿ issued on 1 Apnl 2005 which is referred to in the extant
regulab.ons but has Sin￿ been withdrawn.
We understand that this has been done in Ofder for the accounts to provide a true ancl fair wew in accordance
vath the Generally Accepted Accounting Prartice effectrve for reporting periods beginning on or after 1 January
2019_
Respective responsibllltles of truslees and examiner
The tnjstees are responsible for the preparatiorF of the acujunts. The trustees consider that an audit is nol
required for this year under section 144{2) of the Charities Act 2011 as amended by the Chanbes Act 2022 (the
Act) and that an independent examination is needed.
examine the accounts under seclion 145 of the Act"
follow the procedures laid d¢)wn in the General Directions given by the Charity Commission under section
145 (5) (bl of the A¢ and
state vthether particular matt8rs have come to my attention.
Basis of independent exarnlnefs report
examination was carried out in acccrdance with the General Diredions given by the Charity Commission. An
examination indudes a rewew of the accounting records kept by the charity and a comparison of the accounts
presented wth those records. It also indudes ￿nsIderati(￿ of any unusual ilerns or disclosures in the accounts,
and seeking explanations from you as tTUStees conwning any suth Matters. The procedures undertaken do not
provide all the ewdence that would be required in an audit and consequendy no opinion is given as to vhethèr
the accounts present a 'true and fair view and the report is limited to those matters set out in the statement
below.
Independentexaminefs statement
In connection with my examination, no matter has come to my attenlion..
(1) whith gives me reasonable cause to believe that in 8ny material resped the requirernents..
to keep accountsng records in accordan￿ with section 130 of the Charities Act 2011: and
to prepare accouTts which accord v￿th the a￿UntIng records, comply with the accounting
requirements of the 2011 Act
have not been met,. or
(2) to which. in my opinion, attention should be draNvn in order to enable a proper understsnding of th8
accounts to be reached.
FIFTEEN Rosehill
Montgomery Way
Rosehill Estate
CARLISLE
CA12RW
Martin 8orradaile ACA
Dodd & Co Limited
Chartered Accountants
27 Marth 2025
Page 5

Wetheral Communty Associatlon CIO
ststement of Flnancial Activities {includlng Income and Expenditure Account) forthe Year
Ended 31 August 2024
Unrestrlcted Restrlctsd Total Fund8 Total Funds
Funds
Funds
2024
2023
Income and endov•Tnents from:
Donations and legacies
Investments
Charitable activities
other incorne
Total income and end0￿ents
183
16.985
45.059
1,910
64,137
14,245
48.897
2,116
65,258
9,115
23,360
48,897
2,116
74,373
9,115
Expftndlture on:
Charitable activities
Totsl expendf(ure
49,648
49.648
49,648
49,648
40,219
40,219
Net movements in funds
15.610
9.115
24,725
23.918
Reconclllatlon of funds
Total funds brought forward
Total funds carried forward
749,356
764,968
187.888
197,003
937,244
961,969
913,326
937.244
All ofthe Charitys activities derive from ￿ntInuing operations during the above periods.
The notes on pages 8 to 16 fom an integral part of these finanual statements.
Page 6

Wetheral Communlty Association CIO
Balance Sheet as at 31 August 2024
2024
2023
Note
Fixed assets
Tangible assets
763.349
752,512
Current assets
Debtors
Cash at bank and in hand
12
2,372
208,558
210,930
1,607
185.501
187,108
Creditors= Amounts falling due ￿1th1n
one year
13
(2.310)
(2,376)
Nel curront assets
208,620
184,732
Net assets
961,989
937,244
The funds of tho charlty:
Restrlcted funds
197,Q03
187,888
Unrestrlcted funds
Unrestricted income funds
764.966
749,356
Totsl charlty funds
The financial statements have been prepared in accordan￿ V￿th the Finanaal Reporting Standard applicable in
the UK and Republic of Ireland (FRS 102).
961,969
937,244
Approved ty the Board on 27 March 2025 and signed on its behalf by:
P Ward
Trustee
The notes on pages 8 to 16 fomi an integral part of these finanaal statement&
Page 7

Wetheral Community Association CIO
Notes to the Flnanclal Statements for the Year Ended 31 August 2024
Accountlng poli¢i8s
Statement of compliance
The accounts (finanaal statements) have been prepared under the historical cost convention item5
recx)gnised at cost or transaction value unless othernise ststed in the relevant note{s) to these attounts.
The financial statements have been prepared in ac{X)rdan￿ with the second edition of the Charities
statement of Recommended Practice issued in October 2019. the Financial Reporting Standard applicable
in the United tQngdom and Republic of Ireland {FRS 102) and the Charities Act 2011 as amended by the
Charittes Act 2022.
The accounts (financial statements) have been prepared to give a 'true ané fair, view and have departed
from the Charitses (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'tme
and fair vievl. This departure has involved follwng Accounting and Reporting by Charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
IFRS 1021 rather than the Accounting and Reporting by Charities:Statsment of Recommended Practicè
effectlve from 1 April 2005 which has Sin￿ been wthdrawn.
Basis of preparatlon
The tharitable meets the definition of a public benefft enlty under FRS 102. Assets and liabilities are initially
recognised at historical cost or transaction value unless othewse stated in the relevant accounting policy
notes.
Golng concem
These finanaal ststements have been prepared on a going concem basis.
The trustee5 assess whether the use of going concem is appropriate i.e. whether there are any material
uncertainties related to events or condits'ons that may cast significant doubt on the ability of the Charity to
ontinue 35 a going concem. The trustees make this assessment in respect of a period of one year from the
date of approval of the finanoal ststement&
Fund accountlng polley
Unrestricted income fvnds are general funds that are available for use at the trustees, discretion in
furtherance of the objectives of the charty.
Restncted income funds are those donated for use in a particular area or for speafic purposes, the use of
vthich is restricted to that area or purpose.
Further details of each fijnd are disdosed in note 15.
Page 8

Wetheral Community Association CIO
Notes lo the Financial Statements for the Year End8d 31 August 2024
. confrnued
Income and endowmonts
Donations are recognised when Ihe Charity has been notified in writyng of both the amount and settlement
date. In the event that a donation is subject to conditions that require a level of perfomiance by the Charity
before the Charity is entitled to the funds, the income is deferred and not recognised until either those
ondibons are fully met, or the fulfilment of those LX)nditions is wholty wthin the control of the Charity and it
is probable that these conditions wll be fulfilled in the reporting period.
Legacy gifts are recognised on a case by case basis followng the grant of probate vthen the
administorlexecutor for the estate has o)mmunicated in writing both the amount and settlement date. In the
event that the gift is in the form of an asset other than cash or a financaal asset traded on a recognised stC￿k
exchange. recognition is subject to the value of the gift being reliably measured a degree of reasonable
accuracy and the title to the asset having been transfe￿ed to the Charity.
Income from Govemment and other grants, whether 'capital' grants or'revenue, grants. is recognised when
the tharity has entitlement to the fvnds, any perfomiance conditions attached to the grants have been me(
it is probable that the income will be received and the amount can be measured reliably and is not deferred.
Investmert income is recognised on a receivable basi&
Income from charitable activities indude5 income recognised as eamed las the related goods or services
are provided) under contract.
Expenditure
Liabilities are recognised as soon as there is a legal or constructive t)bligats'on cornmitting the chaiity to the
expenditure. All expend5ture is accounted for on an accTuals basis and has been dassified under headings
that aggregate all G06ts related to the category.
Charitable expenditure comprises those ts)sts inCu￿ed by the charity in the delivery of its activities and
servi￿5 for its beneficraries. It includes both costs that can be allocated directly to such activities and thos8
Costs of an indirect nature necessary to 8UPPOrt them.
Support eosts
Support costs indude ￿ntral ftsnctions and have been allttated to activity cost categories on a basis
consistent with the use of resouros, for example, allocating propety costs by floor area5, or per capita,
staff costs by the time spent and other costs ty their usage.
Flxed assets
Individual fixed assets costing £100 or more are initially recnrded at ￿st
Depreciatlon
Depreciats"on is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated
residual value, over their expe(Aed useftjl economic life as follows:
Land and buildings
Fixtuies and fitbngs
Equipment
Not depreaated
15Yo reducing balance
25% reduang balanGe
Trade Debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the c￿dinary
course of business. Trade debtors are recognised initially at the transaction price. They are subsequently
measured at amortised cost using the effective interest method, le55 provision for impairment. A pmvision
ft)r Ihe impairment of trade debtors is established when there is objective evidenc£ that the Charty will not
b8 at4e to cdlect all amounts due according to the original terms of the re￿IVableS.
Page 9

Wetheral Community Associatlon CIO
Not88 to the Flnancial Statements for the Year Ended 31 August 2024
.. ¢ontinu8d
Cash and Cash Equlvalents
Cash and cash equivalents comprise cash on hand and call dewsits, and other short-term highly liquid
investrnents that are readily convertible to a knovm amount of cash and are subject to an Insignifi￿nt risk of
change in value.
LlabllltleG
Trade creditors are obligations to pay for goods or savi￿S that have been acquired in the ordinary course
of business from suppliers. Accounts pay8ble are dassified as current liabilities if the Charity does not have
an unconditional right, at the end of the rep)rting period, to defer settlemant of the ¢yeditor for at least
twelve months after the reporting date. If there is an unconditional right to defer settlement for at least
twelve morths after the reporting date, they are presented as non-currenl liabilities.
Trade creditors are recognised initially at the transaction pri￿ and subsequently measured at emortised
cost using the effective interest method.
Donatlons and legacles
Unmtricted Restricted Total Funds Total Funds
Funds
Funds
2024
2023
Donallons and legacles
Appe￿S and donations
183
All of the donations and legacies inc¢)me in 2023 related to unrestricted funds.
Investments
Unrestrlcted Re6tricted Total Fund8 Totsl Funds
Fun(ts
Funds
2024
2023
Wetheral Community Assoaation CIO rentsl
income
Wetheral Educational Charity rental income
Interest on cash deposits
5,940
5,940
9,115
8,305
23,360
5,535
9,115
9.115
8,305
14,245
9.115
16,985
Of the investrnents income in 2D23, £7,870 related to unrestrirted fvjnds and £9,115 related to restricted
funds.
Page 10

Wetheral Community Associatlon CIO
Notes to the Financial Statements for the Year Ended 31 August 2024
.. continued
Charitable actlvltles
Unrestrlcted Restrlcted Totsl Funds Total Funds
Funds
Funds
2024
2023
Hall hire
Show income
48,897
48.897
44.588
471
45,059
48,897
48.897
All of the income from tharitable aclivities in 2023 related to unrestricted funds.
Other Income
Unrestrfcted Restrlcled Totsl Funds Total Funds
Funds
Funds
2024
2023
Solar panel income
2,116
2,116
1.910
All of the other in￿rne in 2023 related to unrestricted funds.
Page11

Wetheral Communty Association CIO
Notss to the Financial Statements for the Year Ended 31 August 2024
. ￿ntinUed
Expendlture
Wetheral
Community
Association
Total
2024
Total
2023
cio
Direct costs
Wages and salaries
Water rates
Light heat and power
Insuran
Repairs and mainlenan
Website and broadband
Prinling, postage and ststionery
Chaiitstde donations
Show expenditure
Catering costs
Sundry expenses
Cleaning
LI￿nceS
Bank charges
Depreiiab'on of plant and mathinery
9,792
1,231
3.910
1,175
17,329
600
79
9.792
1,231
3,910
1.175
17.329
600
79
9.499
1.427
4,101
1,148
7.309
815
41
107
107
1,155
213
355
1,931
1,450
140
6,414
36,298
129
1,396
951
120
7,452
44,271
129
1,396
951
120
7.452
44,271
Support costs
Accx)untancy fees
Independent examinerfs fee
Legal and professional fees
1,045
500
3.832
5,377
1.030
580
2,311
3,921
500
3,832
5,377
49,648
49,648
40,219
All of the expenditure in 2023 related to unre8trcted funds.
Govemance costs
2024
2023
Accountsncy fees
Independent examinels fee
Legal and professional fees
1.045
500
3,832
5,377
1,030
580
2,311
3,921
Tru8tee8' remuneration and expenses
No trustees received any remuneration or reimbursement of expenses during the year.
Page 12

Wetheral Community Assoclation CIO
Notss to th8 Financial Statements forthe Year Ended 31 August 21)24
.. confrnued
Net Income
Net income is stated after charging..
2024
2023
Depreciation af tangible fixed assets
7.452
6,414
10 Employees. remuneration
The monthly average number of persons (induding senior management} employed by the charity during the
year was as follows..
2024
2023
Charitabje arAivities
The aggregate payroll costs ofthese persons were as fd[oV￿..
2024
2023
Wages and salaries
No employee received emoluments of more than £60,000 during the year {2023- No. O).
The key management personnel comprise the TTUStees. The totsl employee beneffts of the key
management personnel ofthe Charity were £Nil (2023- £Nil).
9.792
9,499
Page 13

Wetherdl Community Association CIO
Notes to the Financial Statements for the Year Ended 31 August 2024
. continued
11 Tanglble Ilxed assets
Land and
buildings
Flxtures and
flttlngs
Equipment
Total
C08t
As at 1 September 2023
Additions
As at 31 August 2024
726,248
45,147
8.100
53,247
26,517
189
26,706
797,912
8.289
8C6,201
726,248
Depreclatlon
As at 1 September 2023
Charge for the year
As at 31 August 2024
27,109
6,197
33.306
18,291
1,255
19.548
45,400
7,452
52,852
Net book value
As at 31 August 2024
As at 31 August 2023
728.248
n6,248
19.941
18,038
7,160
8,226
753,349
752,512
12 Delrtor8
2024
2023
Other debtors
2,372
1,607
13 Credltors: Amounts falllng due wlthln ono year
2D24
2023
Tryade creditors
Other creditors
Accruals and deferred income
312
428
1.570
2,310
856
1,520
2,376
Page 14

Wetheral Community Assoclatlon CIO
Notes to the Financial Statements for the Year Ended 31 August 2024
.. confrnued
14 Related partles
Controlling entity
The charity is controlled by the trustees.
15 Analysis of fund8
Atl
Septembor
2023
Incomlng Resources
resources
expended
At31
August 2024
General Fund8
Unrestricted income fund
749,356
65,258
(49,648)
764,966
Regtrlcted Funds
Wetheral Educational Chanty
187.888
9,115
197,003
937,244
74.373
(49,6481
961,969
The Wetheral Educational Charity fund is a linked charity of Wetheral Community Association CIO (tharity
number.. 1112142-1). in accordan￿ wth guidan￿ these funds have been ring fen￿d.
The inib.al fijnds were the proceeds from the sale of the school house owned by Wetheral EduGationaS
Ch8rty. Part of the funds wwe used to fijnd the building of a new village hall and as a part of the
agreement, the Wetheral Educational Charity fund is replenished V￿th rental income from one unit of the
Hall's rental income.
Of the restricted funds carrie(I forward, a value of £110,000 is held as propety, with the remaining balance
being ￿5h held.
Page 15

Wetheral Communlty Association CIO
Notes to the Financial Statements for the Year Ended 31 August 2024
. continued
Prior period
At1
September
2022
Incoming
resources
ResourGes
At31
expended August 2023
General Fund8
Unrestricted inwme fund
734,553
55,022
(40.219)
749,356
Restrictsd Funds
Wetheral Educational Charity
178,773
9,115
187,888
913,326
84,137
(40,219)
937,244
16 Net assets by fund
Unrestrfcted
Funds
Restricted
Funds
Totsl Fund8
2024
Totsl Funds
2023
Tangible assets
Current assets
Creditors: Amounts fdling due
within one year
Net assets
643,349
123.927
110.000
87.003
753,349
210.930
752.512
187,108
(2.310)
764,966
(2.310)
961,969
(2.376)
937,244
197,003
Prior period
Unrestrlcted Restrlcted
Funds
Funds
Total Funds
2023
Total Funds
2022
Tangible assets
Current assets
Credrtors: Amounts falling due
thin one year
Net assets
642.512
109.220
{2,376)
749,356
110,000
77,888
752,512
187.108
{2,376)
937.244
749.186
186,062
{1,922)
913,328
187,888
Page 16