Charlty Reglstratlon No. 1118103 Company Reglstratlon No. 058640TT (England and Walesl ST EDMUNDS COMMUNITY ASSOCIATION LTD ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 MAYNARD HEADY LLP CHARTERED ACCOUNTANTS
ST EDMUNDS COMMUNITY ASSOCIATION LTD LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mr D Turpin Mr J Harfand Mrs S J Carr Mr N Bagshaw Mr G Chambers Charlty number 1118103 Company number 05864077 Regljtered offlce st Edrnunds Communty Centre St Edmunds Close Soulhend-on-stra Essex SS2 4AS Ind•pend•nt •xamln•r Maynard Heady LLP Matsix House 12-16 Lionel Road canvey Iand Essex SS8 9DE 8anker8 Lloyds Bank PLC 77 High Stwl Swlhend on Sea Essex SS1 1HT
ST EDMUNDS COMMUNITY ASSOCIATION LTD CONTENTS Page Trustees, report Independent examinerfs report Statement ol financial activiti'es Balance sheet Notes to the financial st8lemenl$ 7-14
ST EDMUNDS COMMUNITY ASSOCIATION LTD TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 AUGUST 2025 The Trustees present their annual report and financial ststements for the year ended 31 August 2025. The accounts have been prepared in accordance wih the accounting policies set out in note 1 to the accounts and comply with the Charity's Memorandum and Arb'cles of Association. the Cornpanie5 Act 2006 and 'Accounling and Reporting by Charities.. Statemenl of Recommended Practice 8pplicable to charities preparing their account5 in accordance with the Financial Reportin9 Standard applirable in the UK and Republic of Ir818nd IFRS 1021 las amended lor accounting penods commencing from l January 20161 Oblectlves and actlvltles The main Yunction ol the charity is to hire out the h811 tts I(1 ¢ommunity groups and indNiduals on f8ir 8nd reasonable commercial tems. Any surplus is spent On improving the facilities both intemally and exteinally and small grants are given to local community groups. Going loard, we intend to help small local community groups to help young people wrth their life ambitions. The Trustees have paid due regard to guidance issued by the Charty Commission in derAding what activities the Charity should undertake. A¢hl•vém•nts •nd rfoan St Edmunds Hall is Still a very well used and Ihriwng Communty Hall. The hall continues lo be used regularly by Church Groups lor worship and mi(hYeek classes. Slrollersize, Karate, Brè8th easy, Health clinics, various dan¢¥ classes and keep fil das$ès. We havè thè Sapphire Twirfers who practice and have been very successful in naljonal competitions hinng for 2x three hour sessions a week. Th¥ ethos ol the Trustees is to keep hire as reasonable as possible lo make it affordable for families in the communty and for those wanting to hold group sessions. As Trustees we again have not raised any charges being mindful of the very deprived calchmenl area Ihat we serve. We have ¢onlinued our support in the community providing extra catch up and 11 plus coaching for Ihe local school. The outcome ol this lurtjon re$uAea in 7 young peopk from th¢ lo¢al school, passing the 11 +and gaining places at the Grammar School of their choice. Childrens parties. baby showers , mvtti cuhural events tske place every weekend. The Trustees ensure the Hall is kept to a high slandard. 11 is $uw8sftJl th the help of our 2 volunteers living ¢108e lo the hall, 8p8rt from cleaners and gard&n¢r we have no paid $t8ff. The Trustees continue to support all our users and provide a dean. well looked after faalty for our wide range of users. We look fomiard lo continuing to provide a communty facdity thal Is a thriving and realty serves a need in qurte a deprived area ol Sou(hend. Flnanclal revlew It is the poliw of the Charrty that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to btheen three and six month's expenditure. The Trustees consider reserves al this level will ensure that. in the evenl of a significanl drop in funding. they will be able to continue the Charrty's current activities while consideralK)n is given lo ways in whKh additional lunds may be raised. This level of rèservè5 has been maintained thToughout the year. The Trustees have assessed the major risks to which the Chanty is exposed, and are sabsfied that systems are In place to mitigate exposure to the major risks. Structure. governance and management The Charity is a company limited by guarantee and is a registered d)atrty Nts. 1118103. The company was incorporated in 2006 and entered into a thirty year lease wth Southend-on-sea Borough Counal in or(Jer to continue to provide hall services to the local communty. Typical aciiviiies indude danang. bowls, karate. parties and meetings.
ST EDMUNDS COMMUNITY ASSOCIATION LTD TRUSTEES, REPORT (CONTINUED)(INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 AUGUST 2025 Following the death of both the longstanding Chaimian Melvyn Day and the Treasurer Manii Solanki, a new Board of Trustees was fonned. The Trustees rernain committed to supporting all our usw5 and will continue to play our part to help Small groups th81 are helping others in our communty- The Board of Directors (Trusteesl meet on a regular basis to ensure the effiaent running ol the St Edmunds Community Assoaation, to determine company policy. ensure good govemance, managing risk and strict control of rts resources and that it cornplies with all or any relevant law appertaining lo the United Kingdorn. All the Trustees are familiar wrth the work of the Charity and Iheir various professional backgrounds and experience provide the ch8rty wrth the necessary skills lo njn a su¢cessfvl enlerprise for the benefil ofthe local communty. Thè Treasurer is responsible lor the day to day mana9ement of the finances and rèports directly to the Chairman. St Edmunds Community Assoaation are members ol the Soulhend Assoaatson ol Voluntary Services ISAVSI. The Trustees, who are also the directOTS for Ihe purpose of company law. and who Seed during the year and up to the date of signature of the financial ststements were.. Mr D Turpln Mr J Harland Mrs S J Carr Mr N Bagshaw Mr G Chambers R•crultm•nt and appolntm•nt ol tru8t••s If St Edmunds Community Asso¢lation Ltd Id¢nlrfie$ lh& need for n&w Iw$le&s. This may be b&¢ause vacan¢i&$ have arisen through resignations, or it may be thal existing trustees have deuded that one or more new trustees with specific skills are needed lo help run the chanty MO ellectivety. The trustees agree what skills. experience and knedge are needed, and write it down in the fomi of a short job description and person speuficalion. The trustees agree responsibilrties and a process for recruthent- in doing ihis, they take care to comply with any specific requirements set out in the charty's goveming document. Some of the work may be delegated to a su group of trustees, but the whole tnjstee board remains in full control of ihe process and decisions. The Iruslees consider the best methods of attracling a diverse range of candidates with the skills the charty needs. This may include advertising in the local andlor speryalist press. Short4is1ing and interviews t8ke place against agreed criteria. Intew¥iews arè carried out by a small panèl of trustees, and èach candidate is asked similar quests.ons to ensurè a fair and objective approach. Notes are kept of each intemew. Preferred candidates are identrfied and invfled to join Ihe trustees. subject to references, fomial vetting and approval by the full trustee board. Unsuccesslul candidales are nolthed and thanked for their interest. The trustees check that the candidates have not t*en disqualthe(l from acting as trustees, and candidates 8re asked to confim In writing that this is the case.
ST EDMUNDS COMMUNITY ASSOCIATION LTD TRUSTEES, REPORT (CONTINUED)(INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 AUGUST 2025 Candidates are asked to consider and dedare any exisb.ng or potenb.al conflicts of interest. In the light of the checks and dedaralions, the Iruslees deade lo go ahead and fom)alise the appointment of new trustees. The trustees check the th8rity's 91)veming doCunI lo ensure that they appoint the new trustees in a proper 8nd18981 way. The Chair ol the charity writes to the prospective trustees, setb.ng out their duiies and the charity's expectations of them., they are asked to sign and return a copy of Ihe letter. An inforrnation pack about the charity is sent lo new twstees. and a fvll induction process is arranged, New Iruslees meet existing trustees and other8 involved with the charrty. such as membenry of staff. volunteers and beneficiaries. The new trustees attend their first board meets'ng and are du welcomed. All relevant parties, are notified ol the new appointments. Rlsk Management The Trustees have a duty to identify and review risks lo vthi¢h the Charity is exposed and to ensure 8ppropri3le controls are in place lo provide reasonable assurances a9ains1 fraud and error. In particular, we pay 8ttenlion lo Health and Safety issues and ensure that hirers adhe to our temis and condrtions of hire. We ¢ontlnu& to pay particular attention to hygiene and govemmenl guidelines re9arding COVID-19. Latest Developments The cornpany's website continues lo work well and has become a very usefvl farility especialty for those wishing lo book. We ar¥ also now proud sponsors of 8 local loolball team for boys under 11. Statement ol Tru8tee8' Re8pon8lbllltle• The Trustees consider Ihe company lo be a viable enterise wilh sufficient resources to meet its aims and objectives. The improvernenls to the Hall and its surroundings over the years are clearfy visible which the Chairman hopes will help rnake a positive conln'bulion to enhanryng Ihe local street scene. Thè Trustees ar6 responsible lor preparing the Rèport of thè Trnsteès and financial stat•m8nts In acrdanCe wth the law and the Unrted Kingdom Accounting Slan¢Jards. A5 far as the Trustees are aware, all relevanl accounts informatKJn has been dedared to the independent examiner. Independent Examlner In accordance with the company's artides. a resolution proposing that Maynard Heaty LLP be reappointed as independent examiners of Ihe company wll be pvl al a General Meeting. The Trustees, report wa5 8pproved by the Board of Trustees. Mrs S J Carr Trustee Dated.. 28 May 2026
ST EDMUNDS COMMUNITY ASSOCIATION LTD INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ST EDMUNDS COMMUNITY ASSOCIATION LTD l port to the Trustees on my examinats.on of the finanaal statements of St Edmunds Communty Associats"on Ltd Ithe Charity) for the year ended 31 August 2025. Responsibilities and basis of report As the Trustees of the Charity land also rts directors for the pvrposes of company lawl, you are spOnSible for the preparation of the financial statements in accordan with the requirements ol the CoMpanS Act 2006. Having satisfied mysew that the financial statements of the Charity are not reqUId to be audited under Part 18 of the Cornpanie5 Act 2006 and are eligible for independent examination. I report in respect of my examination of the Ch8rity'5 financial statements carried out under section 145 of the Chaiib'es Act 2011. In Garrying out my examination I have followed Ihè Direclions given by the Charity Commi$$ion under sèction 14515llbl of the Charitiès Act2011. Independent examIne$ statement I h8ve ¢ompleted my examiriation. l ¢onfim that no Matte have Come lo my attention in conngction with the examination giving me cause to believe thal in any material resped.. accounting records were not kept in respecl ol the Charity as required by section 386 of the Cornpanies Act 2006. the financial statements do not accord with Ihose records.. or the finan¢ial slal&menls do not ¢(>mpty wrth lh& a¢¢(>unling requifemenl$ of section 396 of the Companigs Act 2006 other than any requirement Ihal the financial statements give a Irue and fair view. which is not a matter considereij as part ol an independent examination.. or the finan¢i81 slalernenls have not been prepared in a¢¢ord8nce with Ihtr mtrthods and prinaples of Ihtr Slalemenl of Re¢ommenfJed Practi¢& for a¢¢ounling ana reporting by ¢harrtie$ appli¢able lo ¢h8rities preparing their financial statements in accordance wth the Finanaal Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021. I have no concerns and have come across no other matters in connection wilh the examination to which attention should be drawn in this report in order lo enable a proper understanding of the finanrial statements lo be reached. Maynard Heody LLP Matrix House 12-16 Lionel Road Canvey Island Essex SS8 9DE 26 May 2026
ST EDMUNDS COMMUNITY ASSOCIATION LTD STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 AUGUST 2025 Unrestrlcted Restrlcted lunds funds 2025 2025 Total Unrestrlcted Restrlcted funds funds 2024 2024 Total 202S 2024 Notes Incom• frt>m= Charitable activities Investments 37.421 764 37.421 764 34.383 76 34.383 76 Totsl Incomè 38,185 38.185 34.459 34,459 Expendlture on.. Charitsble a¢tivilie$ 39,478 39,476 37,497 37,497 Total •xp•ndlturn 39,478 39.478 37.497 37,497 N•t •xp•ndltur• and movement In fund8 1.293) (1.2931 {3.0381 13,0381 Reconclllatlon ol funds: Fund balances at 1 S8Ptemb8r 2024 97,501 1,319 98.820 100.539 1.319 101,858 Fund balances at 31 Augu•t 2025 96.208 1.319 97.527 97.501 1.319 98.820 The statement of financial activibes indudes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
ST EDMUNDS COMMUNITY ASSOCIATION LTD BALANCE SHEET AS AT31 AUGUST2025 2025 2024 Notes Flxed assets Tangible assets 11 22.328 22,524 Currnnt assèts Debtors Cash at bank and in hand 12 737 75.687 734 76,720 78.424 77.454 Cr•dltors'. amounts lalllng du¢ vAthln one year 13 {1.22S} 11,1581 Net current assets 75,199 78,296 Total a88et8 le88 curr•nt IlabllSlle8 97.527 98,820 Thè funds of th• Chartty Restricted income fiJnd$ Unrestricted funds 14 1S 1.319 96.208 1,319 97,501 97.527 98.820 The company is entitled to the exemption Irom the audit requirement rAJntained in section 477 of the Companies Act 2006 relating to small companies. for the year ended 31 August 2025. The directors acknowledge their responsibilities lor comptying ¥th the requioments of the Ad with respect Its a¢¢ounling records and for the preparation g18¢counl$. The members have not required the company lo obtain an audit of its finanaal statements for the year In questlon in accordance with section 476 01 the Companies Act 2008. These financial s(a(ements have been prepared in ar1dance with the provisions applicable to companies subject lo the small companies regime. Thè finan¢i81 Statements were approvèd by thè Trust8è$ on 26 May 2026 MrsSJCa Trustt•
ST EDMUNDS COMMUNITY ASSOCIATION LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Aecountlng pollel•s Charfty Snforniatlon St Edmunds Community Asso(iation Ltd is a private company limrted by guarantee incorptsiated in England and Vwdles. The registered Offi is St Edmunds Community Centre, St Edmunds Close, Southend-on-sea, Essex. SS2 4AS. 1.1 Accounting convention The financial statements have been prepared in accordance wth the Chariws Memorandum and Articles ol Association. the Companies Act 2006 and "Accounting and Reporting by Charities.. Statement ol Recommended Practice applicable lo charities preparing Iheir accounts in accordance wth the Financial Reporting Standard applicable in Ihe UK and Republ ol Ireland IFRS 1021" las amended for accounting periods cornrnencing Irorn 1 J8nu8ry 20161. The Charty is 8 Public Benefit Entty as defined by FRS 102. The Charity has taken advantage of the provision$ th¢ SORP for charities apptying FRS 102 Update Bulletin 1 not to prepa a Statement of Cash Flows. The financial statements are prepared in slerling. which is Ihe functional currency of the Charity. Monetary arnounts in these financial statements are rounded lo the nearest £. 1.2 Golng concem At the time ol approving the financial statements, the Trustees have a Teasonable expectation that the Charity has adequate resources to continue in operalional exislence for the foSeeable future. Thus the Trustees continue lo adopt the going concem ba8is of accounbng in preparing the financial staternents. 1.3 Charttable funds unstrICted lund$ a available fr*r use ¥1 the disuelion of lh& Tru$lees in lurth&rance ol their charrtable objectives. Re$lri¢ted fund$ are subject to specific conditions by donors of grnnlorn 88 lo how they may be used. The purposes 8n¢J use$ of the re$tri¢¢¥d lund$ ar& set out in th¥ note$ to the financial $tatement$. IA Incomlng resource¥ Income Is recognised when the Charity is legalty enbtled lo rt after any perfomance CondOn$ have been met, the amounts can be measured reliab. and il is probable that income will be received. Cash donations are recognised on receipt. Other donab.ons are cogniSed once the Charrty has been notified of the donats'on, unless performance condrtions qUIre deferral ol Ihe amount. Income tax recoverable in relation to donations receNed under GillAid or deeds of covenant is recognised at (he lirne of the donation. 1.5 Re8ource8 •xp•nd Rèsources expended arè recoynised in Ihè peiiod in which thèy are incuwrèd. Rèsourc8s expendèd includ irrecoverable VAT. Charitable expendr(vre comprises those costs incuThed by ihe charity in the delivery of its activities and seryices. It includes both costs thal can be alhxated directy to activityes and those costs of an indirect nature necessary to support them. Govemance costs indude those costs associated wrth meeting the constilub.onal and statutory requirements of the charrty and include independent examinab.on fees and costs linked to the strategic management of the charity.
ST EDMUNDS COMMUNITY ASSOCIATION LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Accounting policies (Continuedl 1.6 Tanglblè Ilxèd ass•ts Tangible fixed assets are initialty measured at cost and subsequenty measured at cJ)st or valuation. net of depreThation and any impairrnent losses. Depreciation is recognised so as lo write off the cost or valuabon of assets less Iheir residual values over their useful lives on the following basis.. Leasehold land and buildings Fixtures and fittin9S Computers No depatIOn provmled 20Yo redu(Jng balancè 25% reducing balance The gain or loss arising on the disposal of an asset is delemiined as Ihe dffterence been the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial actwities. 1.7 Impalm•nt of Ilxèd as8•t# At each reporting end date. Ihe Charity reviews the carrying amounts of ils tangible assets lo delerrnine whether there is any indi¢aiion th81 those assets have suffered an impairment loss. If any $u¢h indication &xi$l$, the recoverable 8mounl of lh& asset 1$ estimated in order to d¢l¥mine tho extent ol the impaimenl loss lif any). 1.8 C4$h and ¢o$h ¢qulval¢nts Cash and cash equivalents indude cash in hand. deposits held at call with banks. olher short-term liquid investments with original maturilies ol three months or less, and bank overdrafts. Bank overdrafts are shown wrthin borrowings in rrent liabilrties. 1.9 Fln4n¢l¥l In8trum•nts The Charity has elec¢ed to appty the provisions of Section 11 'Basic Financial Instruments, and Section 12 'Other Finan¢ial Instrvments Issues. of FRS 102 to 811 of its finan¢i81 instruments. Finan¢i81 instruments a fe¢ogni$&d in lh& ChariV$ balan¢4 sheel when th¥ Chafity b¥¢om¥$ party lo the contractual provisions of the instrument. Financial assels and liabilities are offset. wrfh Ihe nel amounls presented in the financial statements, when there is a legally enforceable right lo sel off the recognised amounts and there is an intention to settle on a net b8313 or lo re81ise the asset and settle the liability simuftaneousty. Basie financial •ss•ts Basic financial assets. which indude debtors and cash and bank balan$. are initialty measured at transaction price induding transaction Costs and are Subsequentty carried al amort15ed cost Using the 8ffective interest method unless the arrangernent constrtutes a financing transaction, where the transaction is measured at the presènt value of the firture receipts discounted at a market rate tsf interest. Financial assets classified as receivable within one yèar are not am0"sed.
ST EDMUNDS COMMUNITY ASSOCIATION LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Accounting policies (Continuedl Basle finanelal Ilabilltiès Basic financial liabilities. including credrtors and bank loans are inibalty recognised at transaction price unless the arrangement constitute5 a financ4ng transaction. where the deb¢ instrument is measured 8t the present V81ue of the lulure payrnents discounted at a m8rkel rate of interesl. Financi81 li8bilities ¢18ssified as p8y8ble wrthin one year are not amortised. Debt instruments are subsequentty carried at amortised cosl, using the effective interest rate method. Trade creditors are obligations to pay for goods or services Ihat have been acquired in the ordinary course of operations Irorn suppliers. Amounts payable are dassffied as current liabilities rf payment is due within one year or less. 11 not, they are presented a5 non-current Iiabilrtie$. Tfade credrtors are iecogni5ed initially al transaCtn price and subsequentty measure(1 at amortised cost usin9 the effectsve interest method. D•rncognitlon of financlal liabiliti•s Financial liabilib'es are derecognised when the Charity's Contractual obligations expire or are dischargèd or ¢8ncelled. crttlcal accounng 88tlmat•s and ludg•m•nts In the application of the Charity's accounting polic3es. the Trustees are qUIred to make judgements. estimates and assumptions about the carrying amounl of assets and liabilrties that are not readify apparent from other sources. The estimate5 and assoualed assump.0ns are based on historical experience and other 18¢tors that are considered to b& relevant. A¢tual re$uA$ may differ from Ih&$e estimates. The estimates and undertying assumptions are reviewed An ongoing ba$i$. Revlslon$ to accountlng estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and lulure periods. Chorltsble •¢tlvltl*s 2025 2024 Income within charitablè 8Ctivities 37,421 34,383 Income trom Investment$ Unwtricted Unre¥tricted funds funds 2025 2024 Interest receivable 764 76
ST EDMUNDS COMMUNITY ASSOCIATION LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Charltab18 activitl8s 2025 2024 D8preciation and impairment Donations Light and heat Rates Insurance Telephone Internel costs 196 7,755 3,185 2.798 1,008 516 $69 249 5.221 5,145 2.552 1,506 497 569 E- lj Cleaning, hygitsne and refuse collection Repairs and maintenance Sundry expènsès Travel expenses Gardening costs Computer co3ts Subscriptions Consutting Other charitable expendrture 8,210 5,437 590 577 1,105 1,417 6,850 4.959 781 759 1,200 513 58 240 1,323 940 34,926 32,759 sha of support costs Isee nole 61 Sharè ol govemaneè costs (seè note 61 98 4,454 550 4,188 39,478 37,497 Support CO8t• allocatèd to aeiivltlès 202S 2024 Support Govern8n¢e costs 98 4.454 550 4,188 4,552 4,738 Analysed beiween.. h8rilable acte5 4.552 4,738 10-
ST EDMUNDS COMMUNITY ASSOCIATION LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 N•t mov•m•nt In funds 2025 2024 The net movement in fijnds is stated after chargingllcredrtingl= Fees payable for the independenl examination of the charlS financial slalernenls DeprecAabon of owned tangible fixed assets 612 196 249 Truste68 During the period no trustees TeceNed any remuneration or benefits from the charity. During the period a person connected with 8 trustee re1ve payments totalling £90 for goods and services provided lo the ¢harity. During the period expenses totalling £530 We reimbursed to trustees Employee8 The avtsrage monthfy number ol employee$ during the yearwa8- 2025 Number 2024 Numb•r Total Thgre wgre no &mploy&e$ whose annual remunerotson was MO than È60.000. 10 Taxatlon The charity 15 exempt from corporaln tax.
ST EDMUNDS COMMUNITY ASSOCIATION LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 11 Tanglblè (lx ass•ts Leasehok1 F[85 and llnd and fiWng$ eomputg Totsl Ct At 1 September 2024 21.609 3.943 1.134 28,686 At 31 August 2025 21.609 3.943 1.134 26.686 Dgpreclatlon and Impolnnont At 1 September 2024 Dèpreciation charged in the y&ar 3.282 132 880 4,162 196 At 31 August 2025 3,414 944 4,358 Carrylng amount Al 31 August 2025 21.609 529 190 22,328 Al 31 August 2024 21,609 254 22,524 Investment propertitss have been 8CLounted for using the ctssl modtrl. 12 D•btor• 2025 2024 Amounts lalllng du• wlthln on• yèar: Prepayments and accrued income 737 734 13 Cr•ditor8'. amounts lalllny du• wlthln on• y•*r 202S 2024 Accruals and deferred income 1.225 1.158 14 R•strtcted funds The restricted funds of the charity rnprise the unexpended balances of donations and grants held on trust subject 10 Sperific condition5 by donors as lo how they may be used. At 1 At 31 August S•ptèmbèr 2025 2024 1,319 1,319 12_
ST EDMUNDS COMMUNITY ASSOCIATION LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 14 Restricted funds (Continuedl Prèvlous yèar= At 1 At 31 August September 2024 2023 1.319 1,319 15 Unrestrlcted fund8 The unrestricted fvnds of the charity comprise the unexpended balances of donations and grants which are not subject lo specific condition5 by donors and grantors as to how they may be used. These include designated funds whith have been set aSKle out of unrestrided fvnds by Ihe trustees for specific purposes. At1 S•pt•mber 2024 Ineomlng re8ourcè8 R••ourc•i At 31 Augu8t •xp•nd•d 2025 G¥neral fund$ 97.501 38.185 139,4781 98,208 Provlou• y••r: In¢omlng r•$oure•$ R•$our¢•8 At 31 Augu$t •xpond•d 2024 S¢pt•mbèr 2023 General fijnds 1CKJ.539 34.459 137.4971 97,501 16 Analy818 of nèt a•8èt8 b•tw••n fund• UnreJtrl¢ted funds 2025 R#Jtrl¢ted funds 2025 Total 2025 At 31 Augu8t 2025= Tangible assets Current assetsllliabilities 22.328 73.880 22.328 75,199 1.319 96.208 1.319 97.527 Unrestricted funds 2024 Restricted funds 2024 Total 2024 At 31 August 2024: Tangible assets Current assetsllliabilitiesl 22.524 74.977 22.524 76,296 1,319 97.501 1,319 98.820 13-
ST EDMUNDS COMMUNITY ASSOCIATION LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 17 R•latod party transaetlons Other than the truslees expenses and muneratIon transactions as disdosed under note 8 there were no other disc105able related party transactions during the year12024- £Nill. 14_