REGISTERED CHARITY NUMBER: 1115767 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 FOR JAMESTON COMMUNttY ASSOCIATION Bevan Bud(land LLP Chartered Accountants Castle Chambe 6 Weslgale Hill Pembroke Pembrokeshire SA714LB
JAMESTON COMMUNftY ASSOCIATION CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Page Report of the Trustees Independent Examin•fs Report Statement of Financial Activities Balance Sheet Notes to the Finan¢lal Slatements Detailed Statement of Flnan¢lal Acllvllies
JAMESTON COMMUNITY ASSOCIATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024 The trustees present their report wth the finanaal statements of the Charity for Ihe year ended 31 December 2024. The trustees have adopted Ihe provisions of 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 20191. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its goveming document. a deed of trust and cnnstitutes an unincorporated chanty. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charlty number 1115767 Prfnclpal address Green Grove Jameston Tenby Pembrokeshire SA70 8QJ Trustees R Hughes Mrs J George Tresurer Mrs N R Hughes J R Hughes Chair M Kidney A John K J Furlong Independent Examlner Bevan Buckland LLP Chartered Accountants Castle Chambers 6 Weslgate Hill Pembroke Pembrokeshire SA714LB Bankers Nae$l Bank PLC 18 High Street Haverfordwest Pembrokeshire SA612DE Approved by order of Ihe board of trustees on . I I 202S and signed on its behalf by.. J R Hughes- Trustee Page 1
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF JAMESTON COMMUNITY ASSOCIATION Independent examlner'$ report to tho trustees of Jameston Community Association I report lo the charity trustees on my examination of the accounts of Jameston Community Association {the Twstl for the year ended 31 Dernber 2024. Responsibilitiès and basis of report As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 {'the ACV). I report in respect of my examination of the Trusl's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 14515llb) of the Act. Indepèndent examinèrfs slatement I have completed my examination. I confirm that no material matters have come to my attention in connection wth the examinats'on giwng me cause lo believe that in any material respect accountsng records were not kept in respect ofthe Trust as required by Section 130 of the Act,. or the accounts do not accord wth those records." or the accounts do not comply with the applicable requirements conMIng the fomi and cntent of accounts set out in the Charities {Accounts and Reports) Regulats'ons 2008 other than any requirement that the accounts give a true and fair wew which is not a matter considered as part of an independent examination. I have no concems and have come across no other matters in conneclion vAth Ihe examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Caroline Wh AEW Bevan Buckland LLP Chartered Accountants Castle Chambers 6 Westgate Hill Pembroke Pembrokeshire SA714LB Date.. Page 2
JAMESTON COMMUNITY ASSOCIATION STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024 2024 Total fvnds 2023 Total funds unstrICted funds Restricted funds Noles INCOME AND ENDOVIMENTS FROM Donakn'ons and legacies 1.000 Investment income 29.490 29.490 31,337 Total 29.490 29,490 32,337 EXPENDITURE ON Raising funds 4.106 4,106 Other 4.935 4,935 9.506 Total 9.041 9.041 9,506 NET INCOME 20.449 20,449 22,831 RECONCILIATION OF FUNDS Total funds brought fomard 29.260 29,260 6,429 TOTAL FUNDS CARRIED FORWARD 49,709 49.709 29,260 The notes fom part of these financial statements Page 3
JAMESTON COMMUNITY ASSOCIATION BALANCE SHEET 31 DECEIABER 2024 2024 Total funds 2023 Total funds Unrestricted funds Restiicted funds Notes CURRENT ASSETS Debtors Cash at bank 4,800 50.008 4,800 50,008 35.072 54.808 54,808 35.072 CREDITORS Amounts falling due wthin one year (5,099) {5,099) (5,812) NET CURRENT ASSETS 49.709 49,709 29.260 TOTAL ASSETS LESS CURRENT LIABILITIES 49.709 49,709 29,260 NET ASSETS 49.709 49,70g 29,260 FUNDS Unrestricted funds 49,709 29,260 TOTAL FUNDS 49,709 29.260 financial statements were approved by the Board of Trustees and authorised for issue and were signed on its behalfby= on J R Hughes- Truste J George - Trustee The notes form part of these financial statements Page 4
JAMESTON COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 ACCOUNTING POLICIES Bag1$ of preparing the finan¢lal statements The financial slalements of the charity, which a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP {FRS 1021 'Accounling and Reporting by Charities.. Statement of Recommended practi applicable to charities preparing their accounts in accordance with the Finanrial Reporting Standard applicable in Ihe UK and Republic of Ireland IFRS 102) {effective 1 January 20191,. Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Act 2011. The financial ststements have been prepared under the historical cost convention. Income All income is recognised in the Statement of Financial Activities On the charity has entr'tlemenl to the funds, it is probable that the income will be received ar)d the amount can be measured reliably. Expendlture Liabilities are recognised as expenditure as soon as the is a legal or constructive obligation committing the charity to that expenditure, it is probable Ihat a transfer of economic benefits wll be required in settlemenl and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be direcijy attributed to particular headings they have been allocated to actiwties on a basis consistent with the use of resources. Taxatlon The charity is exempt from tax on its charrtable actimties. Fund accounllng Unrestricted ftjnds can be used in accordan with the charitable objectives at the discretion of the trustees. Restricted fvnds can only be used for particular restricted purpose5 wlhin the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each furmj is induded in the notes to the financial statemenls. INVESTMENT INCOME 2024 2023 Rents recewed Oeposit account interest 28,801 689 31,310 27 29.490 31,337 TRUSTEES. REMUNERATION AND BENEFITS There were no trustees. remuneration or other beneffts for the year ended 31 December 2024 nor for the year ended 31 December 2023. Trustees. expensas There were no trustees, expenses paid for the year ended 31 DecEmber 2024 nor for th6 year ended 31 December 2023. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted funds Restricted fijnds Total fiJnd5 INCOME AND ENDOWMENTS FROM Donations and legaaes 1,000 1,000 Investment income 31,337 31.337 Total 32,337 32,337 EXPENDITURE ON Page 5 continued...
JAMESTON COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS - ¢ontlnued FOR THE YEAR ENDED 31 DECEMBER 2024 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTMTIES - contlnued Unrestricted fvnds Restricted funds Total fund5 Other 9.506 9,506 NET INCOME 22.831 22,831 RECONCILIATION OF FUNDS Total funds brought forward 6.429 6,429 TOTAL FUNDS CARRIED FORWARD 29,260 29,260 TAX CHARGE Due to a significant fire at the local village school Jarneston Village Hall has been let to ManoTbier Community Primary school. This has resulted in the hall being unavailable for other groups and organisalions. As a result Ihe rent received from Manorbier Community Primary Sthool fails to meet charitable status for UK taxation purposes. therefore a tax charge of £4,379 (2023 £5.4511 is induded in these accounts. Once the school building has been renovated J8meston Village Hall will revert to fvll charitable status. DE8TORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Trade debtors 4,800 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Trade creditors Other credrtors 720 4,379 361 5,451 5,099 5,812 MOVEMENT IN FUNDS Nel movement in funds Al 31.12.24 At1.1.24 Unrestricted funds General fund 29,260 20,449 49,709 TOTAL FUNDS 29.260 20.449 49.709 Net movement in funds, induded in the al)ove a as follows.. Incoming reSoUrS Resources expended Movement in funds Unrestrlcted funds General fund 29,490 {9,0411 20,449 TOTAL FUNDS 29.490 {9,041) 20.449 Page 6 continued...
JAMESTON COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024 MOVEMENT IN FUNDS- continuod Comparatives for movement in funds Nel movement in funds Al 31.12.23 At1.1.23 Unrestricted funds General fiJnd 6.429 22,831 29,260 TOTAL FUNDS 6,429 22,831 29,260 Comparative net movement in funds, included in the above are as follows". Incoming resou$ Resources expended Movement in funds Unrestrictsd funds General fund 32.337 {9,506) 22.831 TOTAL FUNDS 32.337 19,506) 22,831 A current year 12 months and prior year 12 months combined position is as follows". Net movement in fvnds At 31.12.24 At1.1.23 UnrestrTr¢ted funds General fund 6,429 43,280 49,709 TOTAL FUNDS 6.429 43,280 49,709 A current year 12 months and prior year 12 months combined net rnovement in fvnds, included in the above are as follows.. Incoming resourrEs ReSoUrS expended Movement in funds Unrestricted funds General fund 61,827 118,547) 43,280 TOTAL FUNDS 61.827 118,5471 43,280 Page 7 continued...
JAMESTON COMMUNrrY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024 RELATED PARTY DISCLOSURES There were no related paty transactions for the year ended 31 Dmtser 2024. Page 8
JAMESTON COMMUNITY ASSOCIATION DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024 2024 2023 INCOME AND ENDOWMENTS Donations and lega¢le$ Donations 1.000 Inveslment Income Rents received Deposit account interest 28,801 689 31,310 27 29.490 31,337 Total incoming resources 29,490 32,337 EXPENDITURE Support Costs Management Rates and waler Insurance Light and heat Telephone Postage and stationery Luncheons Senior Events Rent Expensès Repairs & Renewals Professional Fees Accountancy Tax Charge 83 1.C60 902 18211 419 189 188 1,025 193 2,857 608 967 600 360 5,451 360 4,106 9,041 9,506 Total resources expended 9,041 9.506 Net Income 20.449 22.831 This page does not fo part of the statutory financial statements Page 9
CHARITY COMMISSION FOR ENGLAND AND WALES Trustees, Annual Report for the period From 01 Jan 2024 (Period start date) To 31 Dec 2024 (Period end date) Charity name:Jameston Community Association Charity registration number:1115767 Objectives and Activities SORP refererKe Summary of the purposes of the charity as set out in its governing document Para 1.17 To associate the inhabitants, local authorities, voluntary and other organisations- in a common effort to advance education. provide facilities of interest for recreation and leisure time for the inhabitants. Following a fire at the village Primary school, Jameston Community Association have allowed the local authority to locate the school in the village hall on a temporary basis. This has curtailed our ability to provide a premises for events etc for the inhabitants of the village. Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or serVIS identified in the accounts. PaTa 1.17 arvj 1.19 However we have been supporting the community at other venues. Together with the Giraldus Centre. another local hall, we provided a Christmas lunch for all the local senior citizens of the two villages. In addition we funded the local luncheon club Christmas dinner and provided sweets for all the local Children for Christmas. Statement confirming whether the trustees have had regard to the guidan issued by the Charity Commission on public benefit Para 1.18 Additional infomiation {optional) You ma choose to include further statements where relevant about.. SORP refenC Para 1.38 Policy on grant making
Para 1.38 Policy on social investment including program related investment Para 1.38 Contribution made by volunteers In October 2022 Manorbier VC Junior School had to be evacuated. due to a serious fire. Other Without a base the school faced closure, the trustees considered the situatlon and the consequences very carefully, and unanimously took the difficult decision to offer the Community Hall as a temporary home for the school. Had the Community Association not stepped in and 'saved' the school, the community would have lost one of its key resources. Clearly, this fits with the Association's educational purpose, although It has inevitably been at the cost of the other activities which the community hall housed. This has been less serious than it might have been, given that in the post- COVID period when the flre happened, very few activities were running or viable and attendance at those was extremely low. Recognising its wlder brief the Association actively looks to continue and develop activities which take it towards its stated purposes. They are focusing on finding ways to continue to deliver opportunities for local residents in the community, and identifying locations other than the Community Hall, where activities could take place. Local residents have generally been extremely supportive of the declslon to house the school, and parents have expressed gratitude that their children do not face a second trauma, after the fire... having individual and group friendships and bonds broken as children have to travel to a range of unfamiliar schools. The key stakeholders, alongside the Communi Association, are the Count
Council Education Department, and the Church in Wales, and these bodies work at their own pace. apparently applying a different definition of the word 'temporary' from that which is understood by the general population. So, getting answers and deadlines has been a slow and sometimes frustrating process. We have tried to keep residents infonned, but with little news coming to us there's little to pass on. We had hoped to have received an anticipated hand back date by now but this has not been forthcoming. In order to meet our wider objectives we have endeavored to provide events at alternative venues. This will be the norm for us for the time being. The feedback as a result has been very positive. The village is keen to see the school retained and have on the whole have shown great patience with the situation. Achievements and Performance SORP referen Allowing the local primary school to use the hall while their building is repaired following a fire, has ensured that Manorbier Primary School has a future in the Village. Although small, many of the local children attend the school. Had we not stepped forward, the suggestion was that the children would be split among other schools locally. In all likelihood, this would have seen the demise of our school which lies at the heart of the community. Summary of the main achievements of the charity. identifying the differen the charity's work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole. Para 1.20 The return of the hall has become protracted so we have tried to support our objectives in other ways. This year we have joined forces with another village hall to host a Christmas dinner for our senior citizens. The event was very well attended and was thoroughly enjoyed by all.
We also funded the local luncheon club Christmas dinner and provided sweets for all the children of the village. We will continue to seek ways to provide opportunities for inhabitants to socialise and to meet our objectives. In the meantime we look forward to the hall becoming available again. Additional infonnation (optional) You rna choose to include further statements where relevant about: Achievements against objectives set Para 1.41 Performance of fundraising activities against objectives set Para 1.41 Investment performance against objectives Para 1.41 Other
Financial Review Review of the charity's financial position at the end of the eriod Statement explaining the policy for holding reserves stating why they are held Para 1.21 Para 1.22 We are currently retaining the majority of the rental income from the council in respect of the use of our hall by Manorbier school. Once the school becomes available we will be able to use this money to carry out running repairs to the buildings. In addition we wlll be able to offer the inhabitants of the village the opportunity to have a say in what other develo ments ma be beneficial £49,709 NIA Amount of reserves held Reasons for holding zero reserves Details of fund materially in deficit Explanation of any uncertainties about the charity continuing as a going concern Para 1.22 Para 1.22 Para 1.24 NIA Para 1.23 NIA Additional infomiation (optional) You ma choose to include further statements where relevant about.. The charty's principal sources of funds (including any fundraising) Para 1.47 Investment policy and objectives including any social investment policy adopted Para 1.46 A description of the principal risks facing the charity Para 1.46 Other
Structure, Governance and Management Description of charity's trusts.. Type of governing document trust deecj. ro al chanerl How is the charity constituted? (e. g un I ncorporate, association: CIO) Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees Para 1.25 Trust Para 1.25 Unincorporated Para 1.25 Trustee appointed at AGM. Additional infomiation (optional) You ma choose to include further statements where relevant about: Policies and procedures adopted for the induction and training of trustees Para 1.51 The charity's organisational structure and any wider network with which the charity works PaT8 1.51 Relationship with any related parties Para 1.51 Other Reference and Administrative details Chari name Other name the char uses Re istered chari number Charity's principal address Jameston Communi Association 1115767 Jameston Community Hall Jameston Tenby SA70 8QG
Names of the charity trustees who manage the charity Nam eof pers on body Trustee name Office (if any) Dates acted if not for whole year entltl edto appo Tnt trust ee lif an Ray Hughes Jane George Richard Hughes Andrew John Chairman Treasurerlsecretary VI Chairman General Committee Marcia Kidney Kai Furlong Nicola Highes General Committee General Committee General Committee 10 12 13 14 15 16 17 18 19 20 Cor orate trustees- names of the directors at the date the re Director namo ortwasa roved Name of trustees holding title to property belonging to the charity Trustee name David Harve Judith Evans hes Date$ acted If not for whole ear
Funds held as custodian trustees on behalf of others Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity's objects Jameston Community Association The association shall, without distinction of sex sexual orientation. race,or of political, religious, or other opinions, seek to promte and benefit the inhabitants of Jameston and the wider community of the parish by associating together the said inhabitants. local authorities, voluntary and other orga nisations - in a common effort to advance education, provide facilities in the interests of social welfare for recreation and leisure time occupation, with the object of improving conditions of life for the said inhabitants. The association shall be non party in politics and non sectarian in religion. Details of arrangements for safe custody and segregation of such assets from the charity's own assets Additional infomiation (optional) Names and addresses of advisers (Optional infonnation) Type of Name Address adviser Name of chief executive or names of senior staff members (Optional infomiation) Exemptions from disclosure Reason for non-disclosure of ke ersonnel details Other o tional infomiation Due to exceptional circumstances, Jameston Community Hall has operated as a home for Manorbier Primary school on a temporary basis following a fire.
Declarations The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's trustees Signature{s) Full name{s) John Raymond Hughes Jane George Position (eg Secretary, Chair, etc) Chair Treasurerlsecretary Date 202S