MOTTINGHAM COMMUNITY ASSOCIATION A Company Limited by Guarantee Charity Registration No. 1131140 (England) Company Registration No. 06916416 (England) Trustees' Report and Financial Statements For The Year Ended 31 March 2025 GWB Accountants Ltd
Contents Company Information Trustees' Report Independent examiner's Report Statement of Financial activities Balance Sheet Notes to the Financial Statements Mottingham Community Associatior Trustees' Report and Financial Statement: For The Year Ended 31 March 2024 Page 3 4-5 6 8 9-14
Mottingham Community Association Company Information For The Year Ended 31 March 2025 Trustees Status Company Number Charity Number Registered Office Accountants Mr. Roy Brewer (Chair) Mrs. Dawn Brewer Mrs. Alison Boyd (Resigned- December 2023) Mrs. Jennifer Millen Mrs. Agostina Foti 06916416 1131140 Mottingham Community Centre Kimmeridge Road Mottingham, London SE9 4EB GWB Accountants 334 Green Lane New Eltham London SE9 3TH The Company's governing document is its Memorandum and Articles of Association dated 27 May 2009 3
Mottingham Community Association Trustees' Report For The Year Ended 31 March 2025 The Trustees present their report and the financial statements for the year ended 31 March 2025. This is a director's report required by s417 of the Companies Act 2006 and all of the trustees are directors. This Trustees report and the associated Financial Statements have been prepared in accordance with guidance for preparing Charity Accounts and Reports presented in "Accounts anc Reporting by charities: Statement of Recommended practice" and are therefore in accordance with the Financial Reporting Standar applicable in the UK and Republic of Ireland (SORP FRS 102, effective 1 January 2019) together with The Companies Act 2006 and the requirements of the Memorandum & Articles of Association. Status The Company is limited by guarantee and has charitable status. It has a Memorandum & Articles of Association as its governing document. The Trustees who held office during the year were as follows: Mr Roy Brewer Mrs. Dawn Brewer Mrs. Jennifer Millen Mrs. Agostina Foti Structure, Governance and Management The association is run and managed by its Trustees with the help of part time staff. Trustees are appointed by a majority vote of the existing Trustees. Appropriate training and support is provided to new Trustees adapting to their role. Objectives and Activities: The aims and objectives of the charity are: To benefit the residents of Mottingham and the neighbourhood without distinction of sex, sexual orientation, race, political or other opinions, by associating together the said residents and local authorities, voluntary and other organisations, in a common effort to advance education and to provide facilities in the interest of social welfare for recreation and leisure time occupation, with the objective of improving the conditions of life for the residents. Review of Activities and performance Mottingham Community Centre has continues to have a strong presence in the community with a number of regular hirers. The Centre continues to attract a wide and diverse group of hirers that allow the local community to come together and take part in a range of activities. Some of which include Little Crocs soft football and Yoga, which all encourage the local community to take part in Sports and exercise. Other activities operating from the centre include Bingo & Portuguese lessons. Maryfield Preschool have continued to operate on the premises with continued success as have the Apostolic Faith Mission and Downham Baptist Church services. The Centre also remains popular with the local community to hire for private parties. The Trustees remain committed to increasing the scope of the community centre to provide a diverse range of activities for the local community in line with its aims and objectives. Improvements to the premises and security The garden areas have continued to be maintained to make the facility feel welcome and inviting to all. Annual maintenance of the security system and fire safety system were carried out as well as for the air conditioning within the centre. Improvement work has also carried out in relation to the external lighting as part of the ongoing upgrade work for the building and to improve security. Michele Duguay has also continued to clean and maintain the hall to a high standard. Publicity and promotion of the hall We have been working hard to increase our online profile by improving the website on which regular updates of what is on at the centre is published weekly. We do have a very high amount of interest from hirers for parties and events on a recommended basis from friends who have used the hall. 4
Mottingham Community Association Trustees' Report For The Year Ended 31 March 2025 (Continued) Staffing Jenny Millen and her husband Terry Millen work as a team to open and close for children's parties on weekends and regular hirers some of which include: Maryfield Preschool, Big Local (National Lottery Charity), Apostolic Faith Mission Church, Portuguese Lessons, Metra Bingo, Trainmaster Financial Management lenny Millen continues to manage the financial affairs of the charity by ensuring financial files are up to date ready for submission t he Charities Commission and Companies House when required. She also continues to carry out her duties in managing an maintaining the centre. Financial Review he income for the year ended 31 March 2025 was £42,866 (2024: E39,311). The expenditure for the same period was £39,65 2024: £39.530). The total funds/reserves as at 31 March 2025 were f38.437 (2024: f35.224) Reserves policy t is the policy of the charity that the unrestricted funds which have not been designated for a specific use, should be maintained at vel equivalent to between three (£10,000) and six months (£20,000) expenditure. The Trustees consider that reserves at this leve will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised. The trustees are satisfied that the charity will continue to be a going concern for the foreseeable future. Statement of Trustees' Responsibilities The Trustees (who are also directors of the charitable company for the purposes of company law) are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and regulations. Company law requires the Trustees to prepare financial statements for each financial year. Under that law the Trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period. In preparing the financial statements the Trustees are required to: • select suitable accounting policies and then apply them consistently; • Observe the methods and principles in the Charities SORP • make judgments and accounting estimates that are reasonable and prudent; • state whether applicable UK accounting standards have been followed; subject to any material departures disclosed and explained in the financial statements • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue to operate The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the fiance al state rea comale step for the preies to and they are also responsible regularding the assets of the company Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Small Company Rules This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. On behalf of the board D Mrs. Dawt Brewer Trustee 26/02/2026 5
Mottingham Community Association Independent Examiner's Report to the Trustees of Mottingham Community Association For The Year Ended 31 March 2025 I report to the charity trustees on my examination of the accounts of the Mottingham Community Association (the Trust) for the year ended 31 March 2024. Responsibilities and basis of report 145(5)(b) of the Act. Independent examiner's statement I have completed my examination. I confirm 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 the Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the acant eport reply in the pee re herent one in the read retreater ear are., matter considered as part of an independent examination. 4. the accounts have been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)1. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn n this report in order to enable a proper understanding of the accounts to be reached. Matter to which attention is drawn Without qualifying my report, I draw attention to the fact that during the year certain payments of a personal nature were mistakenly made from the charity's bank account. These transactions were not supported by contemporaneous records at the time they were made. The trustees have confirmed that the matter has been addressed and that procedures have been reviewed to prevent recurrence. The amounts involved were not material to the accounts. In addition, it should be noted that not all expense transactions had been subject to independent review. Signed 28/02/2026 Aadil Chowdhary ACA GWB Accountants Ltd 334 Green Lane, New Eltham, London, SE9 3TH 6
Mottingham Community Association Statement of financial activities (incorporating an income and expenditure account) For The Year Ended 31 March 2025 Income From: Donations and legacies Charitable activities Provision of facilities Investments-Bank Interest Total Income Expenditure on Charitable activities Doubtful debt expense Provision of facilities Total Expenditure Net Income/(expenditure) for the year Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward Note Unrestricted 2 3 4 13 € 42,808 58 42,866 1,500 589 37,564 39,653 3,213 3,213 35,224 38,437 Restricted € - 2025 Total Unrestricted € 39,257 54 39,311 Restricted - - 42,808 58 42,866 1,500 589 37,564 39,563 3,214 3,214 35,224 38,436 - 2024 Total € - 39,257 54 39,311 34,516 34,126 4,795 4,795 30,429 35,224 34,516 34,126 4,795 4,795 30,429 35,224 Al notes on pages to da tve part contiesen actual t. There were no recognised gains or losses other than those stated above. 7
Fixed Assets: Tangible Assets Current Assets: Other Debtors Cash at bank and in hand Total Assets Liabilities: reditors: Amounts Falling Due Vithin One Yea Net current assets/ (liabilities) Total net assets/ (liabilities) The funds of the charity: Unrestricted income funds: General funds Total unrestricted funds Total charity funds Mottingham Community Associatiol Statement of Financial Positior As At 31 March 2025 Notes 9 11 10 13 2025 € 5,208 4,302 32,246 41,757 (3,319) 33,230 38,437 38,437 38,437 38,437 2024 € € 6,509 - 31,125 37,634 (2,410) 28,715 35,224 35,224 35,224 35,224 For the to mention March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 The Trustees have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The the preparation of detes responsibilies for complying with the requirements of the Act with respect to accounting records These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime within part 15 of the Companies Act 2006 and in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). Mrs Dawn Brewer Trustee 28/02/2026 The notes on pages 9 to 14 form part of these financial statements.
Mottingham Community Association Notes to the Financial Statement For The Year Ended 31 March 202: 1. Accounting Policies a. Basis of Preparation of Financial Statements The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 (FRS 102) "The Financial Reporting Standard applicable in the UK and Republic of Ireland" (effective 1 Januar 2019) - (Charities SORP FRS 102) and the Companies Act 2006 b. Public benefit entity The charitable company meets the definition of a public benefit entity under FRS 102. c. Going concern The Trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern. The orses do not consider than there are arouses of est to us analyst he reporte ate party pa significant. neone s reconse her the charty he entie and to unde any et aman candied re attached to the income have been Income rot governmen, and other rate bether capted ants or eve us granet, res prised when the chanty will be received and the amount can be measured reliably and it is not deferred. Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met. e. Interest receivable Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or is payable by the bank. f. Fund accounting Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund. Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes. g. Expenditure Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings: Community support costs relate to costs incurred by the charitable company for events and specific donations to support the local community to further the purposes of the charity. • Expenditure on provision of facilities relates to costs incurred for the use of the Mottingham Community Association facilities at Kimmeridge road, Mottingham, London SE9 4EB and their support costs h. Allocation of support costs Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function, is apportioned on the following basis: • Charitable activities 100% i. Tangible Fixed Assets and Depreciation Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following basis: Fixtures & Fittings 20% Items of equipment are capitalised where the purchase price exceeds £200. j. Cash at bank and in hand Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. Cash balances exclude any funds held on behalf of service users. k. Creditors and provisions creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probabl 'esult in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. 9
Mottingham Community Association Notes to the Financial Statements (continued) For The Year Ended 31 March 2025 2. Income from donations and legacies No donations were received during the year. he charity benefits greatly from the involvement and enthusiastic support of its volunteers, details of which are given in our annua eport. In accordance with FRS 102 and the Charities SORP (FRS 102), the economic contribution of general volunteers is no recognised in the accounts. 3. Income from Charitable activities Unrestricted € Provision of facilities: Public and regular hall hire Big Local Maryfield Pre-school Apostolic faith mission Other income and reimbursements 13,527 8,871 10,800 8,060 1,550 42,808 Restricted - - - _. 2025 Total € 13,527 8,871 10,800 8,060 1,550 42,808 2024 Total € 13,125 11,689 10,800 3,643 54 39,311 10
Mottingham Community Association Notes to the Financial Statements (continued) For The Year Ended 31 March 2025 4. Analysis of Expenditure- All Expenditure for this year is unrestricted Community Support costs € Provision of facilities € 15,021 879 Staff Costs (Note 5) Cleaning and Caretaker costs Depreciation Gardening and landscaping Independent examination Insurance Light and heat Office running costs Payroll services Charitable donations Community event Water & Business Rates Repairs and maintenance Telecommunications and Data IT & Website costs Sundry expenses Bad Debt Written off Total funds carried forward Support costs Total Expenditure 2025 Total Expenditure 2024 1,500 1,820 Support costs € 1,302 1,403 1,113 576 6,094 2,091 300 2,879 1,364 1,197 913 612 588 20,434 (20,434) 3,320 3,320 1,556 Community Support costs 15,900 20,434 36,334 32,960 Provision of facilities € 15,102 980 Staff Costs (Note 5) Cleaning and Caretaker costs Depreciation Gardening and landscaping Independent examination Insurance Light and heat Office running costs Payroll services Community event Water & Business Rates Repairs and maintenance Telecommunications and Data Website costs Sundry expenses Bad Debt Written off Total funds carried forward Support costs Total Expenditure 2024 Total Expenditure 2023 1,556 Support costs € 864 1,235 970 576 5,224 1,591 870 2,748 1,358 859 202 147 234 16,878 (16,878) 1,556 1,556 4,380 16,082 16,878 32,960 35,150 2025 Total € 15,021 879 1,302 1,403 863 576 6,094 2,091 300 1,550 1,820 2,879 1,364 1,197 913 612 588 39,654 39,654 34,516 2024 Total € 15,102 980 864 1,235 970 576 5,224 1,591 870 1,556 2,748 1,358 859 202 147 234 34,516 34,516 39,530
Mottingham Community Association Notes to the Financial Statements (continued) For The Year Ended 31 March 2025 5. Staff cost Staff costs were as follows: Salaries and wages Social security costs 2025 € 14,951 70 15,021 2024 € 15,024 78 - 15,102 No employee earned more than £60,000 during the year (2024: Nil) 6. Staff Numbers The average number of employees (head count based on number of staff employed) during the year was as follows: 2025 Charitable activities Support 2 1 3 2024 € 2 1 3 7. Taxation The Charitable company is exempt from corporation tax as all its income is charitable and is applied for charitable purposes. 8. Related party transactions Aggregate donations from a trustee were Enil (2024: nil) Thered pa no donations from related parties which are outside the normal course of business and no restricted donations from rustees' expenses represent the payment or reimbursement of travel and subsistence costs totalling Enil (2022: Enil). No trustee vere reimbursed any expenses incurred in relation to their duties as trustees (2022: Enil 9. Tangible Assets Cost xtures, fitting nd equipme 14,575 As at 1 April 2024 Additions As at 31 March 2025 epreciatio is at 1 April 202 Charge for the year As at 31 March 2025 Net Book Value As at 31 March 2025 As at 31 March 2024 14,577 Total 14,575 - 14,572 8,068 1,302 9,370 8,068 1,302 2,370 5,207 6,509 5,207 6,509 12
Mottingham Community Association Notes to the Financial Statements (continued For The Year Ended 31 March 202: 10. Creditors: Amounts Falling Due Within One Year 2025 2024 Taxation and social security Other creditors 838 822 2,481 3,319 1,588 2,410 11. Debtors: Amounts Falling Due Within One Year 2024 € 2024 Trade debtors Other debtors 3,285 1,017 4,302 - - Included within debtors is an amount due from one customer against which a specific provision of £588 has been made based on the trustees' assessment of recoverability. 12. Analysis of Net assets between funds Tangible fixed assets Net current assets Net assets as at 31 March 2024 General unrestricted € 5,207 33,230 38,437 Designated Restricted € - € - Funds € 6,509 28,715 35,224 Tangible fixed assets Net current assets Net assets as at 31 March 2023 General unrestricted € 6,509 28.715 35,224 Designated Restricted € - Total funds € 6,509 28,715 35,224 13
- Movement in funds Unrestricted funds: General funds Total Unrestricted funds Total funds Inrestricted funds: General funds Total Unrestricted funds Total funds Mottingham Community Association Notes to the Financial Statements (continued) For The Year Ended 31 March 2025 At 1 April 2025 35,224 35,224 35,224 At 1 April 2024 35,224 35,224 35,224 Incoming resourced and gains € 42,866 42,866 42,866 Incoming resourced and gains 39,311 39,311 39,311 Outgoing resources and losses € (39,653) (39.653) (39,653) Outgoing resources and losses € (34,516) (34,516) (34,516) Transfers € - Transfers At 31 March 2025 38,437 38,437 38,437 At 31 March 2024 € 35,224 35,224 35,224