Charty registration number.. 1123287
Bollington Community Association
Unaudited Financial Statements
for the Year Ended 31 March 2024
Bright Partnership Limited
1 Park Street
Macclesfield
Cheshire
SK116SR

Bollington Community Association
Contents (continued)
Trustees, Report
1to6
Independent Examiner's Report
statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
10t015
Detailed Statement of Financial Adivities
16

Bollington Community Association
Trustees. Report
The trustees present the annual report together with the financial statements of the charity for the year
ended 31 March 2024. The trustees have adopted the 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 2019).
Objectives and activities
Object and aims
1. The objectives of the CIO are:
(a) to promote the benefrt of the inhabitsnts of Bollington and surroundings (the area of benefit)
without distinction of sex, race, religious belief, colour or political opinions. This will be achieved by
associating together and with local authorities and voluntary and other organisations in a common
effort to advance education and to provide facilities in the interest of social welfare for recrealion and
leisure time occupation with the objective of improving the conditions of life for inhabitants of the area
of benefit.
(b) to maintain and manage a community centre, alone or in co-operation with the local authority or
other organizations, to further the objectives.
2. Our Vision and Purpose are..
Our Vision
A welcoming and friendly communty centre where all are respected, valued and supported.
Our Purpose
-we are a local, independent charity playing an active role at the heart of the Bollington Community
and are open to everyone.
We aim to enhance quality of life through fostering a caring and supportive environment, identifying
and bridging gaps in social need and providing a wealth of opportunities through facilities and
resources.
3. Who we are
The operating name of Bollington Community Association is 'The Bridgend Centre..
We have a staff team of 10, comprising a full time Centre Manager, a deputy Centre Manager, five
part time Community Workers (two of whom are on zero-hours contracts), one eBay Co-ordinator, a
Buddies Co-ordinator, a Charity Shop Worker and a Cleaner. Total FTE is four, plus hours worked by
zero hours, Community Wotl(ers.
We operate OLrt of the Bridgend Centre at 104 Palmerston Street. Bollington, Cheshire, SK10 5PW.
We are governed by a Board of Trustees who have considerable management experience, together
with the commercial skills to further develop the charity and take it fo￿ard. The Trustees have skills
and experience in people management, finance, banking, engineering, IT, project management,
business management, strategy and education.
Page 1

Bollington Community Association
Trustees. Report {continued)
We have approximately 100 wonderful volunteers who work in a range of roles in the charty shop, on
eBay, in our community kitchen, leading walks and organising events
4. Who we support
The Bridgend Centre is open to everyone regardless of age, geographic81 location, race, religion or
disability. We do provide additional specialist services to older people and those with mental health
disabilities.
5. Our services
We provide a range of eady intervention activities, primarily focussed on helping people to improve
their mental health with a view to reducing the need for more complex support from statutory services
when people hit crisis point.
Our activities include:
Community drop-in kitchen
our drop-in kitchen is the heart" of the Centre where people come
together to have a hot drink, a friendly chat and to interact with others. We have a modern kitchen
facility, which is staffed Monday to Friday 10'.00am 4.'OOpm and Saturdays 10'.00am to 1:00pm.
Visiting us provides some people with their only experience of social contact throughout the week.
Support services - we have five trained community support workers available during opening hours to
spend time with people and to provide a 'listening ear,. Our workers assess needs or vulnerabilities
and provide support or advice, very often in times of crisis. Feedback shows that people in difficult
situations benefit from regular, consistent and friendly contact with the Centre. Areas of support cover
divorce, bereavement, the stress of being a carer. illness, eviction, homelessness, poverty and
deprivation, addiction and dealing with a diagnosis of a physical or mental health condition.
Infomiation se￿1￿$ we provide information on a wide range of subjects such as benefits, social
housing, carers, support, medical services plus much more in a variety of formats to suit individual
needs. Most of our older people are not IT If(erate and have no access to broadband I computers.
Charity Shop we have a good-sized charity shop, stocking a wide range of pre-loved clothes,
household goods, CDS, books, DVDS, toys and furniture. The shop is a valuable and busy hub for our
community, providing opportunities to socialise as well as a good place to pick up a bargain or twol
Heatth and educational activities we offer creative writing, art, crafts, Mah Jong, Bridgend choir,
Spanish, Reading Circle, social groups and walking groups. We also run a Talk & Games project for
older people and those with dementia and memory issues which also goes out for regular day trips on
a local community bus. 199 people attended 396 sessions over the twelve-month period.
We also a new group 'A Brew with the Guys,, which is a male focussed social group and has proved
very popular. We also have an armchair dancing class to encourage movement and social interaction.
Page 2

Bollington Community Association
Trustees. Report (continued)
Guided walks
we run a programme of very popular volunteer led walks throughout the year of
varying lengths and difficulty rating. The walks provide opportunities to meet new people whilst
keeping healthy. We are also heavily involved in the organisation of the Bollington Walking Festival
which takes place each Autumn. In total, we ran 109 walks this year.
Volunteering opportunities volunteers play a vital role at The Bridgend Centre and they carry out a
number of important key roles- helping in the charity shop and community kitchen, IT tutoring,
gardening and carpentry. Our volunteers help us to carry out lots of vital management and
maintenance work in the Centre and in return volunteering gives them a purpose, a place to socialise
and valuable work experience.
Bridgend Buddies our befriending initiative matches up socially isolated and vulnerable people with a
trusted volunteer 'befriender'. The befrienders visit participants in their own home andlor bring them to
the Bridgend Centre and take them to the shops, café etc.
Monitoring=
It is really important to us that we deliver services to a high standard. We use a database to record the
details of all of our outputs and outcomes. It provides both quantitative and qualitative data in relation
to our seNices, our attendees, our demographics, our outcomes and our impact. Additionally, we
regularly consult with the community (via surveys and fomal l infomial discussions) to gather new
ideas and suggestions to help us to shape new and existing services.
Outputs:
We continue to have high attendance levels at the Centre, with 997 people using the Centre on
10,698 occasions in the period 1st April 2023 to 31st March 2024.
During the period 1st April 2023 to 31st March 2024..
997 people registered for the 'Drop-In' facility and used it 10,698 times. Many of these people visited
regularly, at least to three times per week. This is a service that people can attend at any time
during our opening hours.
174 different people attended 109 walks during the year1935 attendances).
109 people accessed some form of information.
199 individuals attended 396 activity and education sessions including Community choir, reading
group, Spanish, craft group, Talk and Games and Mah Jong (2,788 attendances).
A total of 104 ple volunteered at least once during the year,. approximately 50 volunteered on a
weekly basis and a similar number again were available for one-off events and projects when
required. Volunteers worked for the Bridgend Centre for 4,968 hours during the year.
The average footfall per day last year was 86 adults per day coming into the Centre, which is an
increase of 10% on the previous year. This figure does not include children.
Page 3

Bollington Community Association
Trustees. Report (continued)
Social Accounting
In a recent survey in May 2024 that we carried out both online (through a fom on our website) and on
paper, we asked people to rate how they felt after using our Centre. 104 people responded and the
results were as follows..
970/0 said they feel less isolated when they Come to the Bridgend Centre
920/0 said there is someone to talk to at the Bridgend Centre
78 % said they have made friends at the Bridgend Centre
850/0 said they feel like they are a valued member of the local communty and that they make a
contribution when they come to the Bridgend Centre
800/0 said that their physical and mental health has improved as a resutt of coming to the Bridgend
Centre
99 % said they enjoy visiting the Bridgend Centre
These fantastic statistics were reinforced by lovely anecdotal comments from people about how the
Bridgend Centre has made a positive impact on their lrfe. A few examples are..
'Coming to the Bridgend has been a help in me getting out and meeting others.
.1 enjoy the Talk and Games group, a really happy afternoon.
'Love the walking group, great leadersl Have made new friends, improved my fitness.
'Love coming here - the light of my week"
'This is an amazing community hub. The staff always have a friendly smile and time to chat.
Bollington is very lucky to have the Bridgend Centre. Have been coming for years and will continue to
do so..
Financial review
-The Statement of Financial Activities ("SOFA") for the year ended 31 March 2024 is shown on page 8.
This was another challenging year financially for the charity. We ended the year with a trading surplus
of £50 (2023.. deficit of £14,229).
Income..
Our total income was £227,783 (2023.. £225,105). Income from our charty shop was £116,119 (2023:
£117,945}, which is a very healthy income, given the limitations imposed on us as detailed in page 1
above.
Fundraising activities contributed £6,540 (2023.. £11,347).
Expenditure=
Expenditure was £227,713 (2023.. £239,334). The main expenditure was staff costs of £140,884
{2023'. £138,225).
End of year position..
The Charity had a cash inflow of £5,078 (2023.. cash outflow £12,141), with cash at the end of the
year of £82,581 (2023.. £77,503).
Net current assets were £92,639 (2023.. £90,379) at the year end.
Page 4

Bollington Community Association
Trustees. Report (continued)
Reserve policy
Charity's reserve levels are routinely reviewed by the Trustees in order to ensure that it has sufficient
funds to cover unknown liabilities and contingencies, absorb setbacks and take advantage of change
and opportunity. In doing so, they consider both previous actual and future projected levels of income
and expenditure.
It has established a policy whereby liquid reserves, not committed or invested in tangible fixed assets,
held by the Charity should be a minimum of 3 months of running costs. Based on the expenditure for
the financial year 2023124, this amounts to £51,000. In addition, Trustees consider it prudent to set
aside £8,866 to ensure any liabilities on restricted funding" can be met. Within our loan agreemenl
with Charity Bank is a covenant requiring us to maintain minimum cash balances of £30,000- this is
included in the total funds detailed above
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document and constitutes a Charitable Incorporated
Organisation (CIO).
Charity constitution
The CIO is controlled by a Constitution of a Charitable Incorpofated Organisation whose only voting
members are rts Trustees. Our registered name is Bollington Community Association CIO, but our
operating name is the Bridgend Centre.
Related parties
Related parties
During the period covered by this report the charity has not undertaken any
4ransactions with related parties.
Risk management
The Trustees have a duty to identify and review the risks to which the charity is exposed and to
ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
Page 5

Bollington Community Association
Trustees. Report (continued)
Reference and Administrative Details
Charity Registration Number..
1123287
Principal Office..
The Bridgend Centre
104 Palmerston Street
Macclesfield
Cheshire
SK10 5PW
Independent Examiner..
Bright Partnership Limited
1 Park Street
Macclesfield
Cheshire
SK116SR
Trustees and officers
The trustees and officers serving during the year and since the year end were as follows..
TNstees:
Ms J Maitland
MsMLCCox
Ms A Leah
B J Matthews
Ms S P Brocklehurst {resigned 22 July 2024)
G W Brown
The annual report was approved by the trustees of the charity on 12 September 2024 and signed on
its behalf by=
G W Brown
Trustee
Page 6

Bollington Community Association
Independent Examiner's Report to the trustees of Bollington Community
Association
I report to the trustees on my examination of the accounts of Bollington Community Association for the
year ended 31 March 2024.
Responsibilities and basis of report
As the charity trustees of Bollington Community Association you are responsible for the preparation of
the accounts in accordance with the requirements of the Charities Act 2011 {'the Act'>.
I report in respect of my examination of the Bollington Community Association's accounts carried out
under section 145 of the 2011 Act and in carrying out my examination I have followed all the
applicable Directions given by the Charity Commission under section 145(5}(b) of the Act.
Independent examiner's statement
I have completed my examination. I confinn that no material matters have come to my attention in
connection with the examination giving me cause to believe that in any material respect..
1. accounting records were not kept in respect of Bollington Community Association as required by
section 130 of the Act; or
2. the accounts do not accord with those records,. or
3. the accounts do not comply with the accounting requirements concerning the form and content of
accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any
requirement that the accounts give a 'true and fair view, which is not a matter considered as part
of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to
which attention should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
Mr. Neil Kennington FCA
For and on behalf of Bright Partnership Limited
Chartered Accountants
1 Park Street
Macclesfield
Cheshire
SK116SR
12 September 2024
Page 7

Bollington Community Association
Statement of Financial Activities for the Year Ended 31 March 2024
Unrestricted
funds
Restricted
funds
Total
2024
Total
2023
Note
Income and Endowments from:
Donations and legacies
Charitable activities
Other trading activities
Investment income
59,170
11,710
128,628
285
27,970
87,140
11,710
128,628
285
80,944
9,580
134,425
156
Total income
199,793
27,970
227,763
225,105
Expenditure on:
Raising funds
Charitable activities
Other expenditure
Total expenditure
Net incomel{expenditure)
Gross transfers be￿een
funds
(22,882)
(41.571)
(127,868
11,003)
(10,997)
(23,392
(23,885)
(52,568}
{151,260)
{227,713
(24,950)
(61,798)
152,586)
239,334
192,321)
{35,392
7,472
{7,422)
50
(14,229)
{6,514
6,514
Net movement in funds
958
{908)
50
(14,229)
Reconciliation of funds
Total funds brought forward
Total funds carried forward 12
318,907
9,774
328,681
342,910
319,865
8,866
328,731
328,681
All of the charity's activities derive from continuing operations during the above two periods.
The funds breakdown for 2023 is shown in note 12.
The notes on pages 10 to 15 form an integral part of these financial statements.
Page 8

Bollington Community Association
(Registration number: 1123287)
Balance Sheet as at 31 March 2024
2024
2023
Note
Fixed assets
Tangible assets
Current assets
Stocks
Debtors
Cash at bank and in hand
390,199
397,225
20,500
2,866
82,581
105,947
19,499
3,326
77,503
100,328
Creditors: Amounts falling due within one year
Net current assets
13,308
9,949)
92,639
90,379
Total assets less Current liabilitles
482,838
487,604
Creditors: Amounts falling due after more than one year 10
Net assets
154,107)
328,731
(158,923}
328,681
Funds of the charity:
Restrlcted income funds
Restricted funds
8,866
9,774
Unrestricted income funds
-unrestricted funds
319.865
318,907
Total funds
12
328,731
328,681
The financial statements on pages 8 to 15 were approved by the trustees, and authorised for issue on
12 September 2024 and signed on their behalf by..
G W Brown
Trustee
The notes on pages 10 to 15 form an integral part of these financial statements.
Page 9

Bollington Community Association
Notes to the Financial Statements for the Year Ended 31 March 2024
1 Accounting policies
Basis of preparing of flnancial statement
The financial statements of the charity, which is a public benefrt entity under FRS 102, have been
prepared in accordance with the Charrties SORP {FRS 102) '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 IFRS 102)
(effective 1 January 2019}', Financial Reporting Standard 102 'The Financial Reporting Standard the
historical cost convention
Income and endowments
All income is recognised in the Statement of Financial Activities once the charty has entitlement to the
funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as the￿ is a legal or Constructive obligation
committing the charity to that expenditure, it is probable that a transfer of economic benefits will be
required in settlement and the amount of the obligation can be measured reliably. Expenditure is
accounted for on an accruaSs basis and has been classified under headings that aggregate all cost
related to the category. Where costs cannot be directly attributed to particular headings they have
been allocated to activities on a basis consistent with the use of resources.
Taxation
The Charity is exempt from tax on its charitable activities.
Tangible Fixed assets
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any
estimated residual value, over their expected useful economic life as follows..
Asset class
Freehold property
Fixture and fitting
Depreciation method and rate
in accordance with property
at varying rate on cost
Stock
Stocks are valued at the lower of cost and net realisable value, after making due allowance for
obsolete and slow moving items.
Page 10

Bollington Community Association
Notes to the Financial Statements for the Year Ended 31 March 2024
(continued)
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees discretion in
furtherance of the obje¢tives of the ¢harity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the
use of which is restricted to that area or PUfPOSe.
2 Other trading activities
Total
2024
Total
2023
Trading income.,
Fundraising events
Shop income
Trading income
6,540
116,119
5,969
11,347
117,945
5,133
128,628
134,425
3 Investment 5ncome
Total
2024
Total
2023
Deposit account interest
285
156
4 Trustees remuneration and expenses
No trustees, nor any persons connected with them, have received any remuneration from the charity
during the year.
No trustees have received any reimbursed expenses or any other benefits from the charity during the
year.
5 Staff costs
The monthly average number of persons (including senior management I leadership team) employed
by the charity during the year expressed as full time equivalents was as follows=
2024
2023
No
Average number of employees
Page 11

Bollington Community Association
Notes to the Financial Statements for the Year Ended 31 March 2024
(continued)
6 Tangible fixed assets
Land and
buildings
Furniture and
equipment
Total
Cost
At 1 April 2023
421,979
5,687
427,666
At 31 March 2024
421.979
5,687
427,666
Depreciation
At 1 April 2023
Charge for the year
At 31 March 2024
26,749
6,650
3,692
376
30,441
7,026
33,399
4,068
37,467
Net book value
At 31 March 2024
388,580
1,619
390,199
At 31 March 2023
395,230
1,995
397,225
7 Stock
2024
2023
Stocks
20,500
19,499
8 Debtors
2024
2023
Prepayments
VAT recoverable
2,866
2,525
801
2,866
3,326
9 Creditors: amounts falling due within one year
2024
2023
Bank loans
Trade creditors
Other taxation and social security
other creditors
VAT Payable
4,816
3,546
1,618
2,978
350
4,678
2,147
1,243
1,881
13,308
9,949
Page 12

Bollington Community Association
Notes to the Financial Ststements for the Year Ended 31 March 2024
(continued)
10 Creditors: amounts falling due after one year
2024
2023
Bank loans
154,107
158,923
Creditors amounts falling due after more than one year includes the following liabilities, on which
securrty has been given by the charty..
11 Loans
An analysis of the maturity of loans is given below..
2024
2023
Wtthin one year
In one to two years
In two to five years
In over five years
{4,816)
{5,087)
{17,064)
(131,956)
(158,923
{4,678)
{4,816}
(16.109}
(137,998
163,601)
Secured Debts
The following secured debts are included within creditors..
Bank loans at 31st March 2024 £158,923 {2023 £163,601)
There is a loan with Bollington Town Council for 20 years and is secured on the property.
The Mortgage is with The Charity Bank for 25 years and is also secured on the propety.
12 Funds
Balance at
1 April
2023
Balance at
31 March
2024
Incoming Resources
resources
expended
Transfers
Unrestricted funds
General
318,907
199,793
(192,321)
35,392
{6,514)
6,514
319,865
Restricted funds
9.774
27,970
8,886
Total funds
328,681
227,783
(227,713)
328,731
Page13

Bollington Community Association
Notes to the Financial Ststements for the Year Ended 31 March 2024
(continued)
Balance at
1 April
2023
Balance at
31 March
2024
Incoming
resources
Resources
expended
Transfers
Unrestricted funds
General
General Fund
318,907
199,793
{192,321)
(6,514)
319,865
Restricted funds
Bridgend Buddies
Isolation and Dementia
Services
Education R¢)om
Workshop & Woodcraft
Guided Walks
Tree Trails & Walking
Festival
Project Reminiscence,
Talks & Games
Isolation & Dementia
Newsletter
Automatic Door
IT Infrastructure
IT Tutor
Men's Social
Office Conversion
Building Maintenance
Contemplation Garden
Amchair Dancing
Drop in & Support
Shuttle to the Shops
716
4,500
{3,266)
1,950
150
272
150
{900)
(1,847)
(175)
628
3,745
1,898
175
454
(124)
330
4,356
(2,242)
2,114
2,800
(2,290)
510
414
414
817
600
760
513
250
472
(859)
(728>
(844)
(479}
42
128
756
250
405
(67)
(910)
(16,716)
3,945
(35,392
910
4,631
12,085
55
9.774
27,970
6,514
8,866
Total funds
328,681
227,763
227,713
328,731
Page 14

Bollington Community Association
Notes to the Financial Statements for the Year Ended 31 March 2024
(continued)
Balance at
l April
2022
Balance at
31 March
2023
Incoming
resources
Resources
expended
Transfers
Unrestricted funds
General
General Funds
317,733
207,863
(202,833)
(3,856)
318.907
Restricted funds
Bridgend Buddies
Isolation and Dementia
Services
Education Room
Workshop & Woodcraft
Guided Walks
Tree Trails & Walking
Festival
Project Reminiscence,
Talks & Games
Isolation & Dementia
Newsletter
Automatic Door
Art
IT Infrastructure
IT Tutor
Men's Social
Office Conversion
Building Maintenance
Contemplation Garden
11,388
(10,672)
716
150
272
1,917
140
150
272
(3,917)
(534)
2,000
394
2,338
1,141
(3,025)
454
6,893
(2,537)
4,356
2,250
4,000
(3,134)
{5.586)
{657)
(984}
2,000
79
414
578
1,801
600
1,000
2,000
250
817
600
760
513
250
472
(240)
(1,487)
3,728
25,177
17,242
(36,501)
3,856
9,774
Total funds
342,910
225,105
239,334)
328,681
13 Related party transactions
There were no related paty transactions in the ended 31 March 2024
Page 15

Bollington Community Association
Detailed Statement of Financial Activities for the Year Ended 31 March 2024
Total
2024
Total
2023
Donations and legacies
Donations and Gift aid
Grants
24,670
62,470
17,952
62,992
80,944
87,140
Charitable activitles
Activities income
11.710
9,580
11,710
9,580
Other trading activities
Shop income
Trading income
Fundraising events
116,119
5,989
6,540
117,945
5,133
11,347
134,425
128,628
Investment income
Income from othef investments
285
156
285
156
Raising funds
Other trading activities
{23,885
(23,885
(24,950)
(24,950)
Charitable activities
Activities
Project expenses
Accommodation costs
offi￿ costs
Sundries
Advertising
Freehold property
Fixture and fitting
{4,995)
(10,459)
(15,994)
{12,715)
(147)
(1,232)
(6,650)
376
(3,828)
{19,320)
{14,220)
(15,542>
(305)
{1,940)
{6,250}
393
52,568
61,798
Other expenditure
Staff costs
Grant repaid
Bank interest
Bank Charges
(140,884)
(138,225)
{6,998)
(7,177)
(186
(152,586)
(10,217)
(159)
151,260
This page does not form part of the statutory financial statements.
Page 16