Charity number: 1138467
THE WEST END COMMUNITY TRUST
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

THE WEST END COMMUNITY TRUST
CONTENTS
Page
Reference and administrative details of the Charity, its Trustees and advisers
Trustees, report
Independent examinerfs report
Statement of financial activities
Balance sheet
Notes to the financial statements
9-16

THE WEST END COMMUNITY TRUST
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 MARCH 2024
Trustees
F Rhys-Jenkins Bailey. Trustee
J Davis, Trustee
N Troup. Trustee
K M Parker, Trustee
Charity registered number
1138467
Principal office
14 Old Compton Street. London, W1 D 4TH
Accountants
The Bureau Accounting Ltd, 23 Kemsley Close, Greenhithe, Kent, DA9 9LS
Page 1

THE WEST END COMMUNITY TRUST
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2024
The Trustees present their annual report together with the financial statements of the The West End Community
Trust for th8 year 1 April 2023 to 31 March 2024.
The financial statements have been prepared in accordance ￿llth the accounting policies set out in note 1 to the
financial statements and comply with the charitys goveming document, the Charities Act 2011 and '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
a. Policies and objectives
The objects of the Trust are:
1. To develop the capacity and skills of persons who are socially and economically disadvantaged, primarily but
not exclusively in the West End Ward of the City of Westminster, in such a way thet they are better able to
identify, and help meet their needs and to participate more fully in society-
2. To relieve financial hardship, ill-health and other charitable need, in particular but not exclusively in the West
End Ward of the City of Westminster, by providing a forum to enable charitable and other organisations to better
Co-ordinate their work.
3. Such other purposes that are exclusively charitable according to the laws of England and Wales as the
trustees at their absolute discretion may detemine.
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance
published by the Charity Commission relating to public benefit, including the guidance 'Public benefit.. running a
charity (PB2)'.
b. Actlvltles undertaken to achleve objectlves
The principal activities of the charity are-
1. To develop the capacity and skills of persons who are socially and economically disadvantaged, primarily but
not exclusively in the West End Ward of the City of Westminster, in such a way that they are better able to
identify, and help meet their needs and to participate more fully in society.
2. To relieve financial hardship. ill-health and other charitable needs. in particular but not exclusively in the West
End Ward of the City of Westminster, by providing a forum to enable Gharitable and other organisations to better
Co-ordinate their work.
c. Main activities undertaken to further the Charity's purposes for the public benefit
The Trust has two core activities - the running of community events and smartphone workshops. The West End
Time Bank is virtually dormant
The Truslees have paid due regard to guidance issued by the Charity Commission in deciding what activities the
charity should undertake
Page 2

THE WEST END COMMUNITY TRUST
TRUSTEES, REPORT {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Achievements and perforniance
a. Main achievements of the Charity
The Trust continues to reach greater numbers of the older and more isolated members of the West End
Community and has compiled an ambitious programme of events for the forthcoming year. During the year, the
Trust was able to implement a full programme of community events. In the 2024 year, these events have been
warmly welcomed and well attended, providing much needed social interaction to the community.
During the lockdowns, enforced as a result of a global pandemic in 2020, the Trust's Digital Inclusion work
expanded and has remained an important focus in the years since. Digital competence became an important
factor in everyday life during that period and the necessity for all to be competent in digital communications was
greatly accelerated.
Financial review
a. Going concern
After making appropriate enquiries. the Trustees have a reasonable expectation that the Charity has adequate
resources to continue in operational existen￿ for the foreseeable future. For this reason, they continue to adopt
the going concern basis in preparing the financial statements. Further details regarding the adoption of the going
concern basis can be found in the accounting policies.
b. Reserves pollcy
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be
maintained at a level equivalent to between six and nine month's expenditure. The Trustees consider that
reserves at this level 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. This level
of reseNes was not maintained throughout the year as a result of delays in the receipt of some corproate
donations. However. it was reinstated prior to the end of the financial year.
c. Deflclt
The Trust's expenditure marginally exceeded its income for the year. There has been a continuous programme
of fund raising since the Trust's major govemment funding was cut in 2010 and the Trust continues to approach
key Gommercial enterprises in the local area to encourage their support for the community in which they operate.
d. Principal risks and uncertainties
The Trustees have assessed the major risks to which the charity is exposed, the principal of which is the risk of
withdrawl of funding from key commercial partners, and are satisfied that systems are in pla￿ to mitigate
exposure to Ihose risks.
Page 3

THE WEST END COMMUNITY TRUST
TRUSTEES, REPORT {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Structure, governance and management
Constitution
The West End Community Trust is a registered charity. number 1138467. and is constituted under a Trust deed.
The Trust was incorporated as a private company limited by guarantee on 2 March 2010 (registered number
071752021) and registered with the Charity Commission on 19 October 2010. The charity was converted to a
Charitable Incorporated Organisation on 10 June 2019
b. Methods of appointment or election of Trustees
The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the
temis of the Trust deed.
c. Financial risk management
The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the
operations and finances of the Charity, and are satisfied that systems and Pro￿dureS are in place to mitigate
exposure to the major risks.
Trustees. liability
The trustees of the Charity guarantee to contribute an amount not exceeding £1 to the assets of the Charity in
the event of winding up.
Statement of Trustees. responsibilities
The Trustees are responsible for preparing the Trustees, report and the financial statements in accordance with
applicable law and United Kingdom Accounting Standards (Untted Kingdom Generally Accepled Accounting
Practice).
The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for
each financial which give a true and fair view of the state of affairs of the Charity and of its incoming resources
and application of resources, including its income and expenditure, for that period. In preparing these financial
statements, the Trustees are required to:
select suitable accounting policies and then apply them consistently.
observe the methods and principles of the Charities SORP (FRS 102);
make judgments and accounting estimates that are reasonable and prudent.
state whether applicable UK Accounting Standards (FRS 102) have been followed. subject to any material
departures disclosed and explained in the financial statements.
prepare the financial statements on the going concem basis unless it is inappropriate to presume that the
Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain
the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity
and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity
(Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for
safeguarding the assets of the Charity and hen￿ for taking reasonable steps for the prevention and detection of
fraud and other irregularities.
Page 4

THE WEST END COMMUNITY TRUST
TRUSTEES, REPORT {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Approved by order of the members of the board of Trustees and signed on their behalf by:
Sailey
F RhYs￿enkInS Balley
Trustee
Date.. 06108124
Page 5

THE WEST END COMMUNITY TRUST
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 MARCH 2024
Independent examiner's report to the Trustees of The West End Community Trust ('the Charity.)
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 March
2024.
Responsibilities and basis of report
As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the
requirements of the Charities Act 2011 ('the 2011 Act')-
I report in respect of my examination of the Charitys accounts carried out under section 145 of the 2011 Act and
in carrying out my examination I have followed the applicable Directions given by the Charity Commission under
section 145{5)(b) of the 2011 Act.
Independent examiner's statement
Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with 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) in
preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April
2005 which is referred to in the extant regulations but has been withdrawn.
l understand that this has been done in order for the accounts to provide a true and fair view in accordance with
the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confimi that no matters have come to my attention in connection with the
examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act., or
the accounts do not accord with those records; or
the accounts do not comply with the applicable requirements conceming the fomi 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 fairf 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.
This report is made solely to the Charitys Trustees, as a body, in accordance with Part 4 of the Charities
(Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charitys
Trustees those matters l am required to state to them in an Independent examiner's report and for no other
purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the
Charity and the Charitys Trustees as a t)ody, for my work or for this report.
Signed:
Dated: 0610W24
Trevor Stroud
(FFA FFTA)
The Bureau Accounting Ltd
23 Kemsley Close
Greenhithe
Kent
DA9 9LS
Page 6

THE WEST END COMMUNITY TRUST
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2024
Unrestricted
funds
2024
Total
funds
2024
Total
funds
2023
Note
Income from:
Donations and legacies
31.257
31,257
33,619
Total income
31,257
31,257
33,619
Expenditure on:
Raising funds
Charitable activities
189
189
373
34.838
34,838
38,101
Total expenditure
35.027
35,027
38,474
Net movement in funds
(3,770)
(3,770)
(4, 855)
Reconciliation of funds:
Total funds broughl forward
Net movement in funds
23,278
(3.770)
23,278
(3,770)
28,133
(4, 855)
Total funds carried forward
19,508
19,508
23,278
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 9 to 16 fonn part of these financial statements.
Page 7

THE WEST END COMMUNITY TRUST
BALANCE SHEET
AS AT 31 MARCH 2024
2024
2023
Note
Flxed assets
Tangible assets
934
647
934
647
Current assets
Cash at bank and in hand
21,006
25,719
21,006
25,719
Creditors= amounts falling due within one
year
10
12,432)
(3,088)
Net current assets
18,574
22,631
Total assets less current liabilities
19.508
23,278
Net assets excluding pension asset
19,508
23,278
Total net assets
19.508
23,278
Charity funds
Restricted funds
Unrestricted funds
12
12
19.508
23,278
Total funds
19.508
23,278
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
F Rhys-Jenkins Bailey
Trustee
Date.. 06108124
The notes on pages 9 to 16 form part of these financial statements.
Page 8

THE WEST END COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
1.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities 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 (FRS 102) (effective 1 January 2019), the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The financial statements have been prepared to give a 'true and fairf view and have departed from
the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true
and fairf view. This departure has involved following the Charities SORP (FRS 102) published in
October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended
Practice effective from 1 April 2005 which has since been withdrawn.
The West End Community Trust meets the definition of a public benefit entity under FRS 102. Assets
and liabilities are initially recognised at historical cost or transaction value unless otheNise stated in
the relevant accounting policy.
1.2 Income
All income is recognised once the Charity has entitlement to the income, it is probable that the
income will be received and the amount of income receivable can be measured reliably.
Where the donated good is a fixed asset, it is measured at fair value, unless it is impractical to
measure this reliably. in which case the cost of the item to the donor should be used. The gain is
recognised as income from donations and a corresponding amount is included in the appropriate
fixed asset class and depreciated over the useful economic lrfe in accordance with the Charitls
accounting policies.
On receipt. donated professional ServI￿S and faulities are recognised on the basis of the value of
the gift to the Charity which is the amount it would have been willing to pay to obtain services or
facilities of equivalent economic benefit on the open market., a corresponding amount is then
recognised in expenditure in the period of re￿ipl.
1.3 Expenditure
Expenditure is recognised once there is a legal or constructs've obligation to transfer economic benefit
to a third party, 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 classified by activity. The costs
of each activity are made up of the total of direct costs and shared costs, including support costs
involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly
to that activity. Shared costs which contribute to more than one activity and support costs which are
not atlributable to a single activity are apportioned between those activities on a basis consistent with
the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation
charges allocated on the portion of the asset's use.
Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its
charitable purposes and indudes costs of all fundraising activities events and non-charitable trading.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the
Charity's objectives, as well as any associated support costs.
Page 9

THE WEST END COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies (continued)
1.3 Expenditure (continued)
All expenditure is inclusive of irrecoverable VAT.
1.4 Tangible fixed assets and depreciation
Tangible fixed assets costing £500 or more are capttalised and recognised when future economic
benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are inrtially recognised at cost. After recognition, under the cost model. tangible
fixed assets are measured at cost less accumulated depreciation and any accumulated impairment
losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be
included in the measurement of cost.
Depreciation is charged so as lo allocate the cost of tangible fixed assets less their residual value
over their estimated useful lives. on a reducing balance basis.
Depreciation is provided on the following basis:
Fixtures and fittings
25°/. Reducing balance
1.5 Cash at bank and in hand
Cash at bank and in hand includes cash and short-tem) 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.
1.6 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past
event, it is probable that a transfer of economic benefit will be required in settlement, and the amount
of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the
amount it has received as advanced payments for the goods or services it must provide.
1.7 Financial instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and subsequently
measured al their settlement value wilh the exception of bank loans which are subsequently
measured at amortised cost using the effecttve interest method.
1.8 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in
furtherance of the general objectives of the Charity and which have not been designated for other
purposes.
Page 10

THE WEST END COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Critical accounting estimates and areas of judgment
Estimates and judgments are continually evaluated and are based on historical experience and other
factors, including expectalions of future events that are believed to be reasonable under the
circumstances.
Critical accounting estimates and assumptions:
The Charity makes estimates and assumptions conceming the future. The resulting accounting estimates
and assumptions will. by definition. seldom equal the related actual results. The estimates and
assumptions that have a significant risk of causing a material adjustment to the carrying amounts of
assets and liabilities within the next financial year are discussed below.
Income from donations and legacies
Unrestricted
funds
2024
Total
funds
2024
Donations
31,257
31,257
Unrestricted
funds
2023
Total
funds
2023
Donations
33,619
33,619
Expenditure on raising funds
Costs of raising voluntary income
Unrestricted
funds
2024
Total
funds
2024
Costs of raising voluntary income
189
189
Page 11

THE WEST END COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Expenditure on raising funds (continued)
Unrestricted
fvnds
2023
Total
funds
2023
Costs of raising voluntary income
373
373
Analysis of expenditure on charitable aGtivities
Summary by fund type
Unrestricted
funds
2024
Total
2024
Charitable activities
34,838
34,838
Unrestricted
funds
2023
Total
2023
Charitable activities
38,101
38,101
Analysis of expenditure by activities
Activities
undertaken
directly
2024
Support
costs
2024
Total
funds
2024
Charitable activities
34,338
500
34,838
Page 12

THE WEST END COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Analysis of expenditure by activities {continued)
AGtivities
undertakgn
d1￿CtlY
2023
Support
costs
2023
Total
funds
2023
Charitable activities
37,601
500
38,101
Independent examinerfs remuneration
The independent examinerfs remuneration amounts to an independent examiner fee of £500 {2023
£500).
Trustees. remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2023 - £NIL).
During the year ended 31 March 2024. no Trustee expenses have been incurred (2023 - £NIL).
Tangible fixed assets
Flxtures and
fittings
Cost or valuation
At 1 April 2023
Additions
1,260
599
At 31 March 2024
1,859
Depreciation
At 1 April 2023
Charge for the year
613
312
At 31 March 2024
925
Page 13

THE WEST END COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Tangible fixed assets (continued)
Fixtures and
fittings
Net book value
At 31 March 2024
934
At 31 March 2023
647
10. Creditors: Amounts falling due within one year
2024
2023
Accruals and deferred income
2,432
3, 088
11.
Financial instruments
2024
2023
Financial assets
Financial assets measured at fair value through income and expenditure
21,006
25,719
Financial assets measured at fair value through income and expenditure comprise bank balances.
Page 14

THE WEST END COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
12. Statement of funds
Statement of funds - current year
Balance at
31 March
2024
Balance at 1
April 2023
Income Expenditure
Unrestricted funds
General Funds - all funds
23,278
31.257
(35,027)
19,508
Statement of funds - prior year
Balance al
31 March
2023
Balance at
1 April 2022
Income Expenditure
Unrestricted funds
General Funds - all funds
28, 133
33,619
(38,474)
23,278
13. Summary of funds
Summary of funds - current year
Balance at
31 March
2024
Balance at 1
April 2023
Income Expenditure
General funds
23,278
31,257
(35,027)
19,508
Summary of funds - prior year
Balance al
31 March
2023
Balance at
1 April 2022
Income Expenditurg
General funds
28, 133
33,619
(38,474)
23,278
Page 15

THE WEST END COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
14.
Analysis of net assets between funds
Analysis of net assets between funds - current period
Unrestricted
funds
2024
Total
funds
2024
Tangible fixed assets
Current assets
934
934
21,006
(2,432)
21,006
(2,432)
Creditors due within one year
Total
19,508
19,508
Analysls of net assets between funds - prlor perlod
Unrestricted
funds
2023
Total
funds
2023
Tangible fixed assets
Current assets
Creditors due within one year
647
25,719
(3,088)
647
25,719
(3, 088)
Total
23,278
23,278
Page 16

West End Community Trust 2024 - Full
Accounts
Final Audit Report
2024-08-06
Created..
202¢0&06
By..
Jennrfer Davis tsennrferd@calders.nell
Slalus..
Signed
Transaction ID..
CBJCHBCAABAANr059UtfdLRuLwkg9qa7QertklwYfcZIO
"West End Community Trust 2024 - Full Accounts" History
Document created by Jennifer Davis (ienniferd@calders.net)
2024-0&06- 10..35..59 GMT- IP address.. 193.117.199.38
Document emailed to fionasoho@hotmail.com for signature
2024-08-06- 10.'39'.17 GMT
Email viewed by fionasoho@hotmail.com
2024-08Q6- 10'.40'.57 GMT- IP address.. 86.186.13.11
Signer fionasoho@hotmail.com entered name at signing as FionaJRJ Bailey
2024-08-06- 10.44.00 GMT- IP address. 86.186.13.11
Document e-signed by FionaJRJ Bailey (fionasoho@hotmail.com)
Signature Date. 2024-0￿6 - 10:44.'02 GMT- Time Source.. server- IP address: 86.186.13.11
Document emailed to The Bureau Accounting Ltd (contsct@thebureauaccounting.co.uk) for signature
2024-08-06- 10..44..04 GMT
Email viewed by The Bureau Accounting Ltd (contact@thebureauaccounting.co.uk)
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Document e-signed by The Bureau Accounting Ltd (contact@thebureauaccounting.co.uk)
Signature Date. 2024-08-06 - 10:49..13 GMT- Time Sourc£.' server- IP address: 95.166.36.4
Agreement completed.
2024-08-06- 10.'49.'13 GMT
C':41iltrr
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