West Heath Community Association FINAL Accounts 2024/25 West Heath Community Association
Affiliated to National Federation of Community Organisations West Heath Community Centre Hampstead House and Birmingham Voluntary Services Council Condover Road West Heath Registered Charity Number: 1124993 Registered Company No: 6570815 Birmingham B31 3QY Tel: 0121 475 2833 SUPPORTED BY Email: office@westheathcommunity.co.uk
West Heath Community Association Registered Company No: 6570815 Registered Charity: 1124993
Report and Financial Statements
For the Financial Year Ending 31 March 2025
1
West Heath Community Association is a registered charity (no: 1124993) and has limited liability being a company limited by guarantee registered in England and Wales (no: 6570815).
FINAL Accounts 2024/25
West Heath Community Association West Heath Community Association
Report and Accounts – 31 March 2025
Contents:
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1 Legal and administrative information ( Page 3)
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2 Trustees and Directors’ Report ( Page 4)
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3 Independent Examiner’s Report ( Page 5)
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4 Notes to the Accounts ( Page 6)
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5 Grants received (Restricted and Non-specific Funds) (Page 6)
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6 Income & Expenditure accounts (Page 7)
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7 Reserves (Page 8)
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8 Balance Sheets (Page 9)
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9 Acknowledgement & Signed Financial Statement (Page 10)
2 West Heath Community Association is a registered charity (no: 1124993) and has limited liability being a company limited by guarantee registered in England and Wales (no: 6570815).
West Heath Community Association
FINAL Accounts 2024/25
Legal and Administrative Information – 31 March 2025
Trustees and Management Board
Trustees and Directors and the Management Board who served during the year and up to the date of this Report, are shown below.
Trustees & Directors
Michael Bennett (Chair) John Gregory Marie Henry Anita Jeskins Michael Perry Ian Michael Littlehales Catherine Claridge
Registered Office
West Heath Community Centre Hampstead House Condover Road West Heath Birmingham B31 3QY
Banks
Barclays Bank Plc Longbridge Branch Longbridge Birmingham B45
CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ
Independent Examiner
Linda Claytor
3 West Heath Community Association is a registered charity (no: 1124993) and has limited liability being a company limited by guarantee registered in England and Wales (no: 6570815).
West Heath Community Association
FINAL Accounts 2024/25
Report of the Trustees and Directors for the Year End 31 March 2025
The Trustees and Directors present their Report, together with financial statements of West Heath Community Association for the year ending 31 March 2025. The financial statements are set out on the following pages. For the year ending 31 March 2025, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors’ responsibilities:
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The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476;
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts;
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These accounts have been prepared in accordance with the provisions applicable to companies’ subject to the small companies’ regime.
Principal Activities
The principal activity of the Association is to promote the well-being of the community and residents in West Heath for which purposes as may, by law, be deemed charitable. To associate local authorities, voluntary organisations and residents in common effort to advance education, to further health, to provide recreation and to foster a community spirit.
Financial Report for the Year to 31[st] March 2025
The year proved much more difficult than we forecast and a loss of £5587 was higher than expected. Although income rose, the energy costs and urgent expenditure on the maintenance of the property created the deficit.
Future Developments
2025/26 is going to be as difficult as last year and again income will rise again, the increased National Insurance costs and minimum wage requirements plus premises costs will make balancing the books a challenge. Fundraising will be crucial, again.
The above report was approved by the Trustees and Directors and was signed on its behalf by:
Michael Bennett Michael Perry Chair ……………………………………………. Treasurer…………………………………. Director & Trustee Director & Trustee Date Date:
4 West Heath Community Association is a registered charity (no: 1124993) and has limited liability being a company limited by guarantee registered in England and Wales (no: 6570815).
West Heath Community Association FINAL Accounts 2024/25 Independent Examiner’s Report to the Directors and Trustees of West Heath Community Association
“I report on the financial statements of the Charity for the year ended 31 March 2025 which are set on the following pages.
Respective Responsibilities of the Trustees and Examiners
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The charity’s trustees and directors are responsible for the preparation of the accounts. The Charity’s trustees and directors consider that an audit is not required for this year under Section 145 (1) (a) of the Charities Act 2022 (the Act) and that an independent examination is needed. For the year ending 31 March 2025, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
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Under section 133 Account and Statements, an option for lower-income charities, the charity trustees have, in respect of this year, elected to prepare— (a)a receipts and payments account, and
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(b)a statement of assets and liabilities,
instead of a statement of accounts under section 132(1).
It is my responsibility to:
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Examine the accounts under section 145 (1) (a) of the Charities Act,
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To follow the procedures laid down in the general Directions given by the Charity Commission and
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To state whether particular matters have come to my attention.
Basis of Independent Examiner’s Report
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
Independent Examiner’s Statement
In connection with my examination, no matter has come to my attention:
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1) which gives me reasonable cause to believe that in, any material respect, the requirements:
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a) to keep accounting records in accordance with section 130 of the Charities Act and;
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b) to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met or
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2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached”.
Linda Claytor,
Independent Examiner – ………………………………………………………. / / 2025
5 West Heath Community Association is a registered charity (no: 1124993) and has limited liability being a company limited by guarantee registered in England and Wales (no: 6570815).
West Heath Community Association
FINAL Accounts 2024/25
Notes to the Financial Statements for the Year Ending 31[st] March 2024
1. Incoming Resources and Charitable Expenditure
Liabilities are recognised as resources expended as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs to the category.
Bank interest is shown on the basis of amounts receivable in the year.
2. Grants received and spent 2023/24 (Restricted funds)
4 x Grants totalling £11764.
3. Grants received – Non-restrictive
3 x Grants totalling £3500
4. Payment to Trustees
1 x Trustee as an employed member of staff was paid £24866 (gross)
6 West Heath Community Association is a registered charity (no: 1124993) and has limited liability being a company limited by guarantee registered in England and Wales (no: 6570815).
| West Heath Community Association FINAL Accounts 2024/25 |
West Heath Community Association FINAL Accounts 2024/25 |
West Heath Community Association FINAL Accounts 2024/25 |
West Heath Community Association FINAL Accounts 2024/25 |
West Heath Community Association FINAL Accounts 2024/25 |
West Heath Community Association FINAL Accounts 2024/25 |
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| West Heath Community Association year ended 31/3/2025 | |||||
| Income & Expenditure | |||||
| Descripton | £ | £ | Descripton | £ | £ |
| INCOME | EXPENDITURE | ||||
| Photocopying | £15.90 | Accountancy costs | £654.60 | ||
| Donatons | £1,890.05 | Bank costs | £55.00 | ||
| Fundraising | £12,362.19 | Rates | £417.91 | ||
| Hall Bookings | £33,753.42 | Other charges | £2.50 | ||
| Party Bookings | £5,672.00 | Cleaning | £1,222.54 | ||
| Room rents | £42,500.16 | £81,925.58 | Consummables | £326.16 | |
| Sundry inc | £50.00 | Course costs | £13.42 | ||
| Bank interest | £1,024.23 | Utlity costs | |||
| Booking refunds | -£220.00 | Electric | £7,602.45 | ||
| £97,047.95 | Gas | £7,501.19 | |||
| Grants restricted | £11,764.00 | Water | £2,216.73 | ||
| Grantsgeneral | £3,500.00 | £15,264.00 | Total utlites | £17,320.37 | |
| £112,311.95 | Equipment rental | £2,473.09 | |||
| Food & drink | £18.95 | ||||
| Fundraising costs | £1,611.75 | ||||
| Health & safety | £123.00 | ||||
| Insurance | £891.61 | ||||
| IT costs | £149.05 | ||||
| Legal costs | £1,320.00 | ||||
| Stafng | |||||
| Wages | £57,458.44 | ||||
| NI & tax | £7,631.28 | ||||
| Pensions | £3,023.07 | ||||
| Total staf costs | £68,112.79 | ||||
| Ofce costs | £1,601.55 | ||||
| Phone costs | £898.70 | ||||
| Printng | £388.96 | ||||
| Repairs & Maint | £6,930.50 | ||||
| Other costs | £59.55 | ||||
| £104,592.00 | |||||
| Loss foryear | £5,587.06 | Grant spend | £13,307.01 | ||
| £117,899.01 | £117,899.01 |
7 West Heath Community Association is a registered charity (no: 1124993) and has limited liability being a company limited by guarantee registered in England and Wales (no: 6570815).
West Heath Community Association
FINAL Accounts 2024/25
Reserves 31/3/25
The assets and reserves of WHCA are made up mainly by the balances of 3 x bank accounts plus a small sum of cash.
No allowance is made for current & fixed assets, fixture & fittings eff (i.e. Computers, furniture, equipment, goods / gifts).or depreciation thereof.
The basis of the reserves is bank & cash add on debtors,
WHCA then reduces that balance by 6 months worth of monthly expenditure as agreed by the board. The resultant balance is the amount of unallocated reserves.
Bank & cash £53716
Add debtors. £ 8805 Deduct Creditors £ 495 Sub-total. £62026
6 months Expenses. £50089 Unallocated Reserves. £11937
8 West Heath Community Association is a registered charity (no: 1124993) and has limited liability being a company limited by guarantee registered in England and Wales (no: 6570815).
West Heath Community Association
FINAL Accounts 2024/25
| West Heath Community Association FINAL Accounts 2024/25 |
West Heath Community Association FINAL Accounts 2024/25 |
|---|---|
| West Heath Community Association Ltd | |
| Balance Sheet | |
| As of March 31, 2025 | |
| Total | |
| Fixed Asset | |
| Tangible assets | |
| Office Equipment Cost | 705.88 |
| Total Tangible assets | £ 705.88 |
| Total Fixed Asset | £ 705.88 |
| Cash at bank and in hand | |
| Barclays current | 8,732.02 |
| Barclays Day Centre A/c | 0.00 |
| CAF Current | 4,180.08 |
| CAF Savings | 40,724.10 |
| CASH | 80.46 |
| CASH Day Centre | 0.00 |
| money transfer | 0.00 |
| Total Cash at bank and in hand | £ 53,716.66 |
| Debtors | |
| Debtors | 8,805.61 |
| Total Debtors | £ 8,805.61 |
| Current Assets | |
| Stock Asset | 359.00 |
| Uncategorised Asset | 1,800.06 |
| Total Current Assets | £ 2,159.06 |
| Net current assets | £ 64,681.33 |
| Creditors: amounts falling due w ithin one year | |
| Trade Creditors | |
| Creditors | 495.31 |
| Total Trade Creditors | £ 495.31 |
| Total Creditors: amounts falling due w ithin one year | £ 495.31 |
| Net current assets (liabilities) | £ 64,186.02 |
| Total assets less current liabilities | £ 64,891.90 |
| Total net assets (liabilities) | £ 64,891.90 |
| Capital and Reserves | |
| Opening Balance Equity | 13,585.54 |
| Retained Earnings | 56,893.42 |
| Profit for the year | -5,587.06 |
| Total Capital and Reserves | £ 64,891.90 |
Acknowledgement
For the year ending 31 March 2025, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors’ responsibilities:
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No members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006;
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts;
9 West Heath Community Association is a registered charity (no: 1124993) and has limited liability being a company limited by guarantee registered in England and Wales (no: 6570815).
West Heath Community Association
FINAL Accounts 2024/25
- These accounts have been prepared in accordance with the provisions applicable to companies’ subject to the small companies’ regime.
Financial Statement at 31st March 2025
Approval
“We confirm that we have available all relevant records and information for the preparation of the financial statements for the year ending 31st March 2025
The financial statements have been approved by the Trustees and Directors on / / 2025 and signed on their behalf by: “
Michael Bennett Michael Perry Chair Treasurer Director & Trustee Date: / / Director & Trustee Date: / /
10 West Heath Community Association is a registered charity (no: 1124993) and has limited liability being a company limited by guarantee registered in England and Wales (no: 6570815).