Trustee￿ Annual Report for the period From 11412023 to 3V312024 Section A Reference and administration details Charity name St Denys Area Community Association Other names charity is known by SDACA Reglstered chalty numbe." {rf any) 1140979 Charl￿$ prindpal addre$5 St Denys Community Centre Priory Road Southampton Hampshire $017 2JZ Members of the M3na8ement Comrp.."ttee who are drr&rtors for the purpose of compa4y law and trustees for the purpose of charity law, who served during the year and up to the date of this report are set out betow.. Trustee name Office lrfanyl Dates acted if not for whole year Name of person lor body) entitled to appoint trustee Irf any) Mrs Claire Pickering Ms Camle Coles Mrs Jaquie Daniels Chair Bookin Offi￿r Treasurer l April to 31 October SèdioH B structure G￿reman0 and Mana ent The Trustees present their report with the financial statements of the charity for the year ended 31st March 2024. The financial statements compty with the Charities Act 2011. the Companies Att 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended practi￿ applicable to charities preparin8 their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) leffecttve l January 20151. Description of the dwrity5 tnsts Type of governing document Memorandum and Artides of Association Incorporated 611212010 How the charity is constÉtuted St Denys Area Cornmunity Association is a company limtted by guarantee, and a registered charity Trustee selection methods The managing body 15 the Board of Trustees which is elected annually at the Annual General Meeting Section C Ob"ectives and Activities The Trustees of the St Denys Area Community Association are committed to building a thrivtng community ￿ntre with, and for, all the many and dIVe￿e residents the area. We wish to draw on the resources of local residents and organi5ations and work in partnership to develop voluntary actihity in the community. We will continue to work hard to develop the community centre asthe hub ofthe 5t Oenys community. wotking to enhance the community cohesion and a further sense of community. The development of the charity is guided by following objectives. To: Promote the benefrt of the inhabitants without distinction of age, disability, nationality, ra￿. political. religious or other opinions. sex or sexual orientation, by associating together the said inhabttants and the statutory authorrties. voluntary and other organisations in a common efFort to advance education and to provide facilities in the interest of social welfare for the retreation and leisure time occupation with the objert of improving the conditions Df life forthe said inhabitants. 2. Establish, or secure the e5tsbli5h¥nerrt of a communtty centre and to maintain and manage tt)e same (whether alone or in co-operation with any statutory authority or other person or body) in furtherance of the objectives. 3. Proffiote itich ottier th3rttable purposes as may from time to time be detemined. (Summary ofthe objects ofthe charity set out in tts govemiftg document) s￿￿mary ofthe maln acttr¥ltte5 urKlÈrtakÈft lor the publlc benefft in relation to these objetts We have started to deyelop the centre a5 a place where people can visit and find out what is happenin8 in the area, enjoy activities. make sooal contscts, and offer their help. In setting our objective5 and plannTrng our artivtties the Board of Trustees has given careful consÈderation to the (hèrity Commission's general guidance on public I￿nefft and In particular to tts supplementary public benefit. The St DeF)ys Area Community AssocIat￿n provides: l. Buildings/faalities/open Spa￿ for residents to meet together in the pursufc of a hobby, sport, educational trainin& association or other recreational activity. During the year we were proud to offerfaolities to.. R Community Highfield School of Dante Science of the Soul Southampton J¥tsu aub Southampton Chess aub Slimfflin8Wodd Soulc3tchers band A Better Back Southampton Rope Southampton SIu88aZ Citizen's Coalition for Change Full Blessing Apolistic Church Quay 20¢X) Seven Logistics Repair Café Southampton Cyding Campalgn 2. Facilities to other charities or voluntsry bodÉes 3. Advocacy, athiice and infomiation to the residents of the Ioc31 St Denys communitv 4. Fund raising in fvrtherance of these actNities through the hiring of ourfaolities. We recognise tb.at there is balance to be struck between generating income and m?king our activities accessible to those on lower incomes, and will continue to assess how we can run our activities in light of this. Section D Achievements and Performance The outdoor Multi-use Games Area IMUGAI is used informalty for basketball and football session5. The centre continued to be used by ten groups hiririg rooms on a regular basi5. The continuing cost of living crL515 and rising energy costs. along wlth repatrs to the boiler and heating system, meant that COSt5 forthe year amounted to just under £48,000. with repair costs coming to over £15.0￿. This was not as high as the prewous year, btrt high energy costs prompted the committee to investigate ks5ues relatin8to the heating wstem and monitor trie bills. The community association received backdated profitshare from R Community which helped to leave a Surplus of £2,194 kn the accounts. Sertion E Financial Review Brief ststemert of the c1w1￿5 policyott re5er¥e5 The ManaBement commtttee has examined the charitys reqU1￿ments for reserves in light of the main risks to the organisation aftd to ensure that core activities continue during 3 period of ur)foreseen difficulty. It has established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets held by the charity $￿uld be 25% of the expenditure. This is rewewed annually. Detalls of any funds matsrialfy in defiL¥i None Section F Declaration Signed on behalf ofthe Chan￿stru$tees Signaturelsl Full namels) Positlon le& Secretsry. Chair etG) Charity No. 1140979 St Denys Area Community Association ## Company Reg. No. 07461464 Annual Accounts for the period 1 April 2023 to 31 March 2024 Statement of Financial Activities including the Income & Expenditure Account |**Income**
Donations and legacies
Other trading activities
Other income
**Total income and endowments**
**Expenditure on**
Raising funds
Charitable activities
Other resources expended
**Total resources expended**
Net income/(expenditure)
Transfers between funds
Net income/(expenditure)
Other recognised gains/(losses)
Gains/(losses) on revaluation of fixed assets
Net gains/(losses) on investments
Net movement in funds
Total funds brought forward
Total funds carried forward|Restricted
Unrestricted
Income
Total this Total last
Funds
Funds
year
year
-
27,008
27,008
24,952
23,163
23,163
15,385| |---|---| ||50,171
-
50,171
40,337| ||-
36,185
11,791
47,976
57,102| ||36,185
11,791
47,976
57,102| ||13,986
11,791
-£
2,195
16,765
-
10,000
-
10,000
-| ||3,986
1,791
-
2,195
16,765
-
60,160
14,725
74,885
91,650| ||64,146
12,934
77,080
74,885| ## Balance sheet as at 31 March 2024 ||||Restricted||| |---|---|---|---|---|---| |||Unrestricted|Income|Total this|Total last| |||Funds|Funds|year|year| |Fixed Assets|||||| |Tangible assets (Note 6)||3,580||3,580|3774| |Investments (Note 7)|||||| |Total fixed assets||3,580|-|3,580|3,774| |Current Assets|||||| |Stock and work in progress|||||| |Debtors (Note 8)||5,084||5,084|1,325| |(Short term) investments|||||| |Cash at bank and in hand||55,873|12,934|68,807|70,311| |Total current assets||60,957|12,934|73,891|71,636| |Creditors: Amounts falling due|within one||||| |year (Note 9)||391||391|525| |Net current assets/(liabilities)||60,566|12,934|73,500|71,111| |Total assets less current liabilities||64,146|12,934|77,080|74,885| |Creditors: Amounts falling due|after one year||||| |Provisions for liabilities and charges|||||| ||Net assets|64,146|12,934|77,080|74,885| |Funds of the charity|||||| |Unrestricted funds||64,146||64,146|60,160| |Restricted income funds|||12,934|12,934|14,725| ||Total funds|64,146|12,934|77,080|74,885| These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to companies subject to the small companies regime and with the Financial Reporting Standard for Smaller Entities (effective April 2008). For the year end 31st March 2016 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. 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. The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts. The financial statements were approved and aLrthorised for issue by the Trustees on the 10 December 2024 and signed on behalf of all the trustees: Signature= Full name-. J hcw C4iL)É 14PrQ I t)Afvi16Lg Position-. Treasurernrustee Date.. IO*i7. 24 ## **Notes forming part of the Financial Statements** ## **Note 1 Accounting Policies** 1.1 Basis of preparation of financial statements These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) 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 102 (FRS102) applicable in the UK and Republic of Ireland published on 16 July 2014 - The Charities Act 2011 ## 1.2 Fixed Assets Tangible assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows: - Fixtures, fittings and equipment: 33% straight line - Buildings: 2% straight line - IT equipment: 45% reducing balance All tangible fixed assets with a purchase value greater than £250 are capitalised. ## 1.3 Income All incoming resources are included in the statement of financial activity when the charity is legally entitled to the income and the account can be quantified with reasonable accuracy. ## 1.4 Expenditure Expenditure is recognised on an accrual basis, as a liability is incurred inclusive of value added tax. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity. ## 1.5 Funds Accounting General funds are restricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors which have been raised by the charity for particular purposes. ## 1.6 Value Added Tax The charity is not registered for VAT and irrecoverable VAT is charged against the category of resources for which is was incurred. ## Notes forming part of the Financial Statements (continued) |Note 2
Voluntary income
Activities for generating
funds
Investment Income
Incoming resources from
charitable activities
Other incoming resources
Restricted funds|Analysis of incoming resources
This year
Last year
Analysis
£
£|Analysis of incoming resources
This year
Last year
Analysis
£
£|Analysis of incoming resources
This year
Last year
Analysis
£
£| |---|---|---|---| ||Donations||| ||Grants|-|3,000| ||Total|-|3,000| ||||| ||Lettings|27,008|24,952| ||Sports||| ||Events||| ||Total|27,008|24,952| ||||| |||-|-| ||||| |||-|-| ||||| ||Profit share from
R Community|
7414|| ||Facility recharges to
R Community|
15748|12,073| ||Refunds||| ||Total|23,162|12,073| ||||| ||Repairs Account|4,354|6,145| ||Junior Club|28|28| ||Roof Fund|8,055|8,055| ||Grounds Fund|497|497| ||Total|12,934|14,725| Note 3 Analysis of resources expended Costs of generating voluntary income |Analysis||| |---|---|---| |Restricted income
spent|11,791|24,685| |||| |Total|11,791|24,685| Fundraising trading costs Investment management costs ## Charitable activities |Premises costs|14565|17162| |---|---|---| |Accounting|375|335| |Advertising||| |Telephone &
Broadband|1459|1371| |Printing, post &
stationery|6|5| |Cleaning|8013|7323| |Insurance|1224|1925| |Repairs|15429|24949| |Gardening|158|218| |Refunds||| |Legal costs||| |Other|6186|3527| |Depreciation|194|288| |Bad debt|368|| |Total|47,976|57,102| Note 4 Details of certain items of expenditure ## 4.1 Trustee expenses Number of trustees who were paid expenses Nature of the expenses Total amount paid |Thisyear|Lastyear| |---|---| |1|2| |Post,stationer|yPost| |6|12| 4.2 Fees for examination or audit of the accounts Independent examiner's or auditors' fees for reporting on the accounts Other fees (for example: advice, consultancy, accountancy services) paid to the independent examiner or auditor |Thisyear|Lastyear| |---|---| |£|£| |375|335| ||| Note 5 Paid employees ## 5.1 Staff costs |kind
Total staff costs|5618|6968| |---|---|---| |||| |||| ||5618|6968| Gross wages, salaries and benefits in kind Employer's National Insurance costs Pension costs 5.2 Average number of full-time equivalent employees in the year The parts of the charity in which the employees work |Fundraising||| |---|---|---| |Charitable Activities||| |Governance|1|1| |Other|2|2| |Total|3|3| ## 5.3 Defined contribution pension scheme Brief details of the scheme None The costs of the scheme to the charity for this year The amount of any contributions outstanding at the year end The amount of any contributions prepaid at the year end |This year
£|Last year
£| |---|---| ||| ||| ||| Note 6 Tangible fixed assets ## 6.1 Cost or valuation |6.1 Cost or valuation|||||| |---|---|---|---|---|---| |Balance brought forward
Additions
Revaluations
Disposals
Transfers
Balance carried forward|Freehold land &
buildings
£|Other land &
buildings
£|Plant,
machinery &
motor
vehicles
£|Fixtures,
fittings &
equipment
£|Total
£| ||4000||5040||9040| ||||||0| ||||||| ||||||| ||||||| ||4000||5040|0|9040| ## 6.2 Accumulated depreciation and impairment provisions |Basis
Rate
Balance brought forward
Depreciation charge for year
Impairment provisions
Revaluations
Transfers
Balance carried forward|SL or RB|SL or RB|SL or RB|SL|SL| |---|---|---|---|---|---| |||||3years|| ||480||4786||5266| ||80||114||194| ||||||| ||||||| ||||||| ||560||4900||5460| ## 6.3 Net book value Brought forward Carried forward **----- Start of picture text -----**
3440 140 3580
**----- End of picture text -----**
6.4 Revaluation None Note 7 Investment assets There were no investment assets held by the charity. |Note 8
Debtors and prepayments
Analysis of debtors
Amounts falling due
Amounts falling due
within ayear
after more than ayear
This year
Last year
This year
Last year
£
£
£
£
Trade debtors
5084
1325
Amounts due from
subsidiary and associated
undertakings
Other debtors
Prepayments and accrued income
Total
5084
1325|Note 8
Debtors and prepayments
Analysis of debtors
Amounts falling due
Amounts falling due
within ayear
after more than ayear
This year
Last year
This year
Last year
£
£
£
£
Trade debtors
5084
1325
Amounts due from
subsidiary and associated
undertakings
Other debtors
Prepayments and accrued income
Total
5084
1325|Note 8
Debtors and prepayments
Analysis of debtors
Amounts falling due
Amounts falling due
within ayear
after more than ayear
This year
Last year
This year
Last year
£
£
£
£
Trade debtors
5084
1325
Amounts due from
subsidiary and associated
undertakings
Other debtors
Prepayments and accrued income
Total
5084
1325|Note 8
Debtors and prepayments
Analysis of debtors
Amounts falling due
Amounts falling due
within ayear
after more than ayear
This year
Last year
This year
Last year
£
£
£
£
Trade debtors
5084
1325
Amounts due from
subsidiary and associated
undertakings
Other debtors
Prepayments and accrued income
Total
5084
1325|Note 8
Debtors and prepayments
Analysis of debtors
Amounts falling due
Amounts falling due
within ayear
after more than ayear
This year
Last year
This year
Last year
£
£
£
£
Trade debtors
5084
1325
Amounts due from
subsidiary and associated
undertakings
Other debtors
Prepayments and accrued income
Total
5084
1325| |---|---|---|---|---| ||Amounts falling due
within ayear||Amounts falling due
after more than ayear|| ||This year
£|Last year
£|This year
£|Last year
£| ||5084|1325||| |||||| |||||| |||||| ||5084|1325||| |Note 9|Creditors and accruals| |---|---| |9.1 Analysis of creditors|| |Loans and overdrafts|| |Trade creditors|| |Amounts due to subsidiary|| |and associated undertakings|| |Other creditors|| |Accruals and deferred|| |Amounts falling due
within ayear|Amounts falling due
within ayear|Amounts falling due
after more than ayear|Amounts falling due
after more than ayear| |---|---|---|---| |This year
£|Last year
£|This year
£|Last year
£| ||||| ||||| ||||| |391|525||| ||||| |391|525||| 9.2 Security over assets None ## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF ST DENYS AREA COMMUNITY ASSOCIATION** I report to the Charity Trustees on my examination of the accounts of the Charitable Company for the year ended 31 March 2024. ## **RESPONSIBILITIES AND BASIS OF REPORT** As the charity’s trustees of the Charitable Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’). Having satisfied myself that the accounts of the Charitable Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your Charitable Company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act. ## **INDEPENDENT EXAMINER’S STATEMENT** 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: 1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities. 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. **Jason Foxwell FCCA FCIE** independent-examiner.net 39 Enfield Road Poole BH15 3LJ Date: 30 December 2024