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2025-03-31-accounts

Charity number: 1138467

THE WEST END COMMUNITY TRUST

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

THE WEST END COMMUNITY TRUST

CONTENTS
Page
Reference and administrative details of the Charity, its Trustees and advisers 1
Trustees' report 2 - 5
Independent examiner's report 6
Statement of financial activities 7
Balance sheet 8
Notes to the financial statements 9 - 17

THE WEST END COMMUNITY TRUST

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2025

Trustees

N Troup, Trustee

K M Parker, Trustee

Charity registered number

1138467

Principal office

14 Old Compton Street, London, W1D 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 2025

The Trustees present their annual report together with the financial statements of the The West End Community Trust for the year 1 April 2024 to 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's 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 lreland (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 determine.

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. Activities undertaken to achieve objectives

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 charitable 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 digital workshops.

The Trustees 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 2025

Achievements and performance

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 2025 year, these events have been warmly welcomed and well attended, providing much needed social interaction to the community. As a result of the increased popularity of the events the Trust has implemented a registration policy for all events, enabling it to ensure that services are provided solely to the intended community, whilst also enabling it to ensure that events do not exceed suitable attendance limits for each venue.

The Trust's Digital lnclusion work, expanded during the lockdowns enforced as a result of a global pandemic in 2020, 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. In March 2025, the Trust entered discussions with an IT service provider to receive donations of refurbished laptops from commercial organisations for distribution to those people in the community who do not currently have access to the facilities necessary to access the internet reliably. The first consignment of refurbished laptops was received in May 2025.

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 existence 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 policy

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. The reserves were below the target level for 74 days across the accounting period as a result of delays in the receipt of some corporate donations. At the accounting period end date, the reserves were 2% below the required amount and the Trustees are actively looking for ways in which to secure additional long term funding.

c. Deficit

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 government funding was cut in 2010 and the Trust continues to approach key commercial 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 place to mitigate exposure to those risks.

Page 3

THE WEST END COMMUNITY TRUST

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Structure, governance and management

a. 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 lncorporated 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 terms of the Trust deed.

c. Organisational structure and decision-making policies

The Board of Trustees consists of 4 Trustees, of whom one is designated as the Chair or Trustees. All decisions are taken by the Board of Trustees, with the Chair of Trustees holding the casting vote when required.

d. 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 procedures 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.

Page 4

THE WEST END COMMUNITY TRUST

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

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 (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year 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:

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 hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the members of the board of Trustees and signed on their behalf by:

F Rhys-Jenkins Bailey

Date: 26 November 2025

Page 5

THE WEST END COMMUNITY TRUST

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2025

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 2025.

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 Charity's 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.

I 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 confirm that no 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 Charity as required by section 130 of the 2011 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable 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.

This report is made solely to the Charity's 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 Charity's Trustees those matters I 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 Charity's Trustees as a body, for my work or for this report.

Signed:

Trevor Stroud

Dated: 27 November 2025 (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 2025

Note
Income from:
Donations and legacies
3
Total income
Expenditure on:
Raising funds
4
Charitable activities
5
Total expenditure
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Unrestricted
funds
2025
£
36,432
36,432
-
39,670
39,670
(3,238)
19,508
(3,238)
16,270		 Total
funds
2025
£
36,432
36,432
-
39,670
39,670
(3,238)
19,508
(3,238)
16,270		 Total
funds
2024
£
31,257
31,257
189
34,838
35,027
(3,770)
23,278
(3,770)
19,508

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 9 to 17 form part of these financial statements.

Page 7

THE WEST END COMMUNITY TRUST

BALANCE SHEET AS AT 31 MARCH 2025

Note
Fixed assets
Tangible assets
9
Current assets
Cash at bank and in hand
Current liabilities
Creditors: amounts falling due within one
year
10
Net current assets
Total assets less current liabilities
Net assets excluding pension asset
Total net assets
Charity funds
Restricted funds
12
Unrestricted funds
12
Total funds		 18,679
18,679
(3,035)		 2025
£
626
626
15,644
16,270
16,270
16,270
-
16,270
16,270		 21,006
21,006
(2,432)		 2024
£
934
934
18,574
19,508
19,508
19,508
-
19,508
19,508

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

F Rhys-Jenkins Bailey

Date: 26 November 2025

The notes on pages 9 to 17 form part of these financial statements.

Page 8

THE WEST END COMMUNITY TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1. 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 fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' 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 otherwise 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 life in accordance with the Charity's accounting policies.

On receipt, donated professional services and facilities 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 receipt.

1.3 Expenditure

Expenditure is recognised once there is a legal or constructive 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 attributable 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 includes 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 2025

1. 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 £50 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially 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 to 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

1.5 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.

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 at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective 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 2025

2. Critical accounting estimates and areas of judgment

Estimates and judgments are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Critical accounting estimates and assumptions:

The Charity makes estimates and assumptions concerning 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.

3. Income from donations and legacies

Unrestricted
funds
2025
£
Donations
36,432
Unrestricted
funds
2024
£
Donations
31,257		 Total
funds
2025
£
36,432
Total
funds
2024
£
31,257

Page 11

THE WEST END COMMUNITY TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

4. Expenditure on raising funds Costs of raising voluntary income

Total funds 2025 £

Unrestricted Total
funds funds
2024 2024
£ £
Costs of raising voluntary income 189 189

5. Analysis of expenditure on charitable activities Summary by fund type

Unrestricted
funds
2025
£
Community Events
39,670
Unrestricted
funds
2024
£
Community Events
34,838		 Total
2025
£
39,670
Total
2024
£
34,838

Page 12

THE WEST END COMMUNITY TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

6. Analysis of expenditure by activities

Community Events
Community Events
Analysis of direct costs
Event costs
Event costs		 Activities
undertaken
directly
2025
£
8,596
Activities
undertaken
directly
2024
£
6,559		 Support
costs
2025
£
31,074
Support
costs
2024
£
28,279
Community
Events
2025
£
8,596
Community
Events
2024
£
6,559		 Total
funds
2025
£
39,670
Total
funds
2024
£
34,838
Total
funds
2025
£
8,596
Total
funds
2024
£
6,559

Page 13

THE WEST END COMMUNITY TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

6. Analysis of expenditure by activities (continued)

Analysis of support costs

Depreciation
Insurance
Consultancy fees
Subscriptions
Governance costs
Depreciation
Insurance
Consultancy fees
Subscriptions
Governance costs		 Community
Events
2025
£
517
322
28,977
258
1,000
31,074
Community
Events
2024
£
312
310
26,939
218
500
28,279		 Total
funds
2025
£
517
322
28,977
258
1,000
31,074
Total
funds
2024
£
312
310
26,939
218
500
28,279

7. Independent examiner's remuneration

The independent examiner's remuneration amounts to an independent examiner fee of £500 ( 2024 - £500 ).

8. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2024 - £NIL) .

During the year ended 31 March 2025, no Trustee expenses have been incurred (2024 - £NIL) .

Page 14

THE WEST END COMMUNITY TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

9. Tangible fixed assets

Cost or valuation
At 1 April 2024
Additions
At 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024		 Fixtures and
fittings
£
1,859
209
2,068
925
517
1,442
626
934

10. Creditors: Amounts falling due within one year

Accruals and deferred income
11.
Financial instruments
Financial assets
Financial assets measured at fair value through income and expenditure		 2025
£
3,035
2025
£
18,679		 2024
£
2,432
2024
£
21,006

Financial assets measured at fair value through income and expenditure comprise bank balances.

Page 15

THE WEST END COMMUNITY TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

12. Statement of funds

Statement of funds - current year


Unrestricted funds
General Funds - all funds
Statement of funds - prior year
Unrestricted funds
General Funds - all funds		 Balance at 1
April 2024
£
19,508
Balance at
1 April 2023
£
23,278		 Income
£
36,432
Income
£
31,257		 Expenditure
£
(39,670)
Expenditure
£
(35,027)		 Balance at
31 March
2025
£
16,270
Balance at
31 March
2024
£
19,508

13. Summary of funds

Summary of funds - current year


General funds
Summary of funds - prior year
General funds		 Balance at 1
April 2024
£
19,508
Balance at
1 April 2023
£
23,278		 Income
£
36,432
Income
£
31,257		 Expenditure
£
(39,670)
Expenditure
£
(35,027)		 Balance at
31 March
2025
£
16,270
Balance at
31 March
2024
£
19,508

Page 16

THE WEST END COMMUNITY TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

14. Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted
funds
2025
£
Tangible fixed assets
626
Current assets
18,679
Creditors due within one year
(3,035)
Total
16,270		 Total
funds
2025
£
626
18,679
(3,035)
16,270

Analysis of net assets between funds - prior year

Tangible fixed assets
Current assets
Creditors due within one year
Total		 Unrestricted
funds
2024
£
934
21,006
(2,432)
19,508		 Total
funds
2024
£
934
21,006
(2,432)
19,508

Page 17