Co Reg No.. 07743436 Charity No.. 1145195 Page-1 WINTERBOURNE & DISTRICT COMMUNITY ASSOCIATION DIRECTORS, REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 Company No: 07743436 (England & Wales) Charity No: 1145195
Co Reg No.. 07743436 Charity No.. 1145195 Page-2 WINTERBOURNE & DISTRICT COMMUNITY ASSOCIATION CONTENTS Page Directors, Report Independent Examiners Report statement of Financial Activities Balance Sheel statement of Cash Flows Notes to the Accounts
Co Reg No". 07743436 Charily No.. 1145195 Page-3 WINTERBOURNE & DISTRICT COMMUNITY ASSOCIATION DIRECTORS, REPORT FOR THE YEAR ENDED 31 MARCH 2024 The trustees are pleased lo present their annual directors, report together with the financial statements of the charity for the year ended 31 March 2024 which are also prepared to meet Ihe requirements for a directors, report and accounts for Companies Act Purposes. The financial statement5 comply with the Charities Acl 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities.. Statemenl 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 01 January 2015). Structure, Governance and Management Winlerbourne and District Community Association is a company limited by guarantee governed by its Articles of Association dated 17 August 2011. It is registered as a charily with the Charity Commission. There are currently 3 dlrectors each of whom agrees to contribute £10 in the event of the charity winding up. Anyone over the age of 16 can become a member of the Company and the number of directors shall be not less than Ihree bul shall not be subject to any maxlmum. Principal Activity Our aims a.. To promote for the inhabitants of Winterbourne and wider surrounding area the provision of facilities for recreation, learning and leisure-time occupation of individuals who have need of such facililies by reason of their youth, age, infirmity or disablement, financial hardship or social or economic circumstances and for the public at large in the interesls of healthy life styles, social welfare and with the object of increasing accessibility and of advancing education, sport and improving the condition of life of the said inhabitants. Publ1¢ Benefit statement The charlly trustees have compiled with Iheir duty lo have due regard to the guidance on public benefit publlshed by the Charity Commission in exercising their powers and duties. Achievements and Performance Winterbourne and District Comfflunity Association continued lo provide facilities for recreation and leaming for the local communily. Common uses of the facilities of the charity include Badminton, concerts and hall hire for parties to name but a few. Financlal Revlew The charily generated a surplus of £11,634 this year (2023 deficit £18,441). The directors continue lo look at other avenues of generating income for the long lerm fulure of the charity.
Co Reg No.. 07743436 Charlly No.. 1145195 Page-4 WINTERBOURNE & DISTRICT COMMUNITY ASSOCIATION DIRECTORS. REPORT FOR THE YEAR ENDED 31 MARCH 2024 Reference and Administration Detalls Charily No- Company No: Regislered Office: 1145195 07743436 (England and Wales) Watleys End Road, Winterbourne, Bristol, BS36 7QG Our Advisers Independent Examiners.. Ha00d, Lane & Co, Units 1- 4 Crossley Farm Business Centre, Swan Lane, Winterboume, Brislol, BS36 1 RH Bankers: HSBC, 2 North Walk, Yate, Bristol, BS37 4AR Directors and Trustees The directors of the charitable company (Ihe charity) are its trustees for the purpose of charity law. The Iruslees and officers servlng during the year and since the year end were as follows.. DIrBcto.' Mr A Street Mr A Spiller Miss KL Gower Mr AR Williams appointment lerminated 15 November 2024 appointed 15 November 2024 appointed 15 November 2024 Secretary." None appoinled
Co Reg No.. 07743436 Charity No: 1145195 Page-5 WINTERBOURNE & DISTRICT COMMUNITY ASSOCIATION DIRECTORS. REPORT FOR THE YEAR ENDED 31 MARCH 2024 Trustees, responsibllltles In relatlon to the flnanclal statements The Charity ITuslees (who are also the directors of Winlerbourne and District Community Association for the purposes of company law) are responsible for preparing a truslees. annual report and financial statements in accordance with applicable law and United Kingdom Accounting Slandards(Uniled Kingdom Generally Accepted Accounting Practice). Company law require the charily trustees to prepare financial statements for each year which give a true and fair vlew of the slate of affairs of the charllable company and of the incoming resources, including the income and expenditure, of the charity for that period. In preparing the financial statements, the truslees are required to.. selecl sultable accounting policies and then apply them consistently. observe Ihe methods and principles of the Charities SORP., make judgefflents and estimates that are reasonable and prudent., slated whether applicable UK accounting slandards have been followed, subject lo any malerial departures disclosed and explanatlons in the financial statements; and prepare the flnancial statements on the going concern basis unless it is inappropriate lo presume that the charity will continue in business. The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at anytime the financial position of the charity and enable il to ensure that the financial stalemenls comply wilh the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees afe responsible for the maintenance and integrity of the corporate and financial information included on the charily company's web8ite. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. statement as to dlsclosure to our Independent Examiners In so far as the trustees are aware at Ihe lime of approving the Irustees. annual report: there is no relevant informalion, being information needed by the independent examiner in connection wilh preparing their report, of which Ihe charily's, independent examiner is unaware, and the trustees having made enquiries of fellow directors and Ihe independent examiner that they ought lo have individually taken, have each taken all sleps that helshe is obliged lo lake as a director in order to make ems aware of any relevant examination information and to eslablish that the ent ner is aware of that information. By order of oar ustees Chai o[IkLJ Q)L Date: 13 [Iz/zo2W
Co Reg No.. 07743436 Charity No: 1145195 Page-6 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE WINTERBOURNE & DISTRICT COMMUNITY ASSOCIATION I report on the accounts of the Company for the year ended 31 March 2024, which are sel out on pages 7 to 14. Respective responsibilities of trustees and examiners The Irustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The Irustees consider that an audlt is not required for this year under section 144(2) of Ihe Charities Act 2011 (Ihe 2011 Acl} and Ihat an independent examination is needed. I am quallfied to undertake the examination by being a qualified member of the Institute of Chartered Accountanls In England and Wales. Having salisfied myself that the charity is not subjecl to audit under company law and is eligible for independent examination, il 18 my responsibility lo.. examine Ihe accounts under sectlon 145 of the 2011 Act. lo follow Ihe procedures laid down in the General Directions given by the Charily Commission under section 145(5)<b) of the 2011 Act., and to slate whether partlcular matters have come to my attention. Basis of independent examlners, report My examination was carried out in accordance wilh Ihe General Directions given by the Charity Commission. An examinalion includes a review of the accounling records kept by the charily and comparison of the accounts presented with those records. It also includes consideratlon of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, no opinion is given as lo whether the accounts present a true and fair vievl and the report is limited to those matters set out in the slatement below. Independent examiner's statement In connection wilh my examination, no matter has come lo my attention.. which give me reasonable cause lo believe that, in any material respect, Ihe requirements.. to keep accounting records In accordance with s386 of the Companies Acl 2006. and to prepare accounts which accord with the accounting records and to comply with the accounling requirements of seclion 396 of the Companies Acl 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met. or lo which, in my opinion, attenllon should be drawn in order to enable a proper understanding of the accounts to be reached. QLv,(O Ipi David Cox F.C.A. Harwood, Lane & Co Chartered Accountants Units1-4 Crossley Farm Business Centre Swan Lane Winterbourne BRISTOL BS36 1 RH Date: LS br-L£MA£L
Co Reg No.. 07743436 Charity No: 1145195 Page-7 WINTERBOURNE & DISTRICT COMMUNITY ASSOCIATION STATEMENT OF FINANCIAL ACTIVITIES AND SUMMARY INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Notes 2024 2023 INCOME Restricted Unrestricted Funds Fund Total Total Income from donalions and legacies 1,378 1.378 Income from charitable actlvilles 56,073 56,073 26,753 Income from olher trading aclivilies Investment Income 93 93 39 Total Incomlng Resources 57,544 57,544 26,792 EXPENDITURE Expenditure on Raising Funds Expenditure on Charitable Expenditure 45,910 45.910 45,233 Total Expendlture 45,910 45,910 45,233 Net Incomel(expenditurel and net movement In funds for the year 13 11,634 11,634 -18,441 Transfers between Funds Reconclllatlon of Funds Total Funds Brought Forward 16 305 13,508 13,813 32,254 Total Funds Carried FoThvard 16 £305 £25,142 £25,447 £13,813 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing aclivilies. The notes on pages 10 to 14 form part of these accounts
Co Reg No.. 07743438 Charity No.. 1145195 Page-8 WINTERBOURNE & DISTRICT COMMUNITY ASSOCIATION BALANCE SHEET AS AT 31 MARCH 2024 Notes 2024 2023 TANGIBLE FIXED ASSETS 10 10,226 14,029 CURRENT ASSETS Debtors Cash at Bank and in Hand 11 5,903 13,394 3,377 9,055 19,297 12.432 CREDITORS,. amounts falllng due within one year 12 4,076 -12,648 Net current assets 15,221 -216 Total Asset3 less Total Llabllltlos £25,447 £13,813 Caplal and ReseNes Restricted Funds Unrestricted Funds 16 16 305 25,142 305 13,508 £25,447 £13,813 The Director considers that the company is entitled lo exemption from the requirement to have an audit under the provisions of s.477 of the Companies Act 2006. Members have not required Ihe company under s.476 of the Companies Act 2006, to obtain an audit for the year ended 31 March 2024. The Director acknowledges his responsibilitles for ensuring that the company keeps accounting records which comply with s.386 and s.387 of the Companies Act 2006, and for preparing accounls which give a true and fair view of Ihe state of affairs of the company as at 31 March 2024 and of its profit for Ihe period then ended in accordance wilh the requirements of s.396, and which otheise comply with the requirements of the Act relating to the accounts so far as applicable to the company. The financial statements which have been prepared in accordance with Ihe special provisions relating to companies subject lo the small companies regime within Part 15 of the Companies Act 2006 were approved by the board on Z3 bFcthfy&(L ts'Ll* and signed on ils behalf. Name: A-(Lw i Yt Director The notes on pages 10 to 14 form part of these accounts
Co Reg No.. 07743436 Charity No.. 1145195 Page-9 WINTERBOURNE & DISTRICT COMMUNITY ASSOCIATION STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 Total Funds 2024 Prior Year 2023 Net Cash used In operatlng actlvlties 4.246 -8,721 Cash Flow from investing activitles." Interest and dividends Purchase of furniture and equipment Proceeds from sale of inveslments 93 39 Net cash provided by Investlng activitles 93 39 Cash Flow from flnanclng actlvltles.. Repayment of borrowing Receipt of expendable endowmenl Net cash provlded by flnanclng activlties Change In cash and cash equlvalents In the year 4,339 -8.682 Cash and cash equivalent brought forward 9,055 17.737 Cash and cash equlvalent carrled forward £13,394 £9,055
Co Reg No: 07743436 Charity No.. 1145195 Page- 10 WINTERBOURNE & DISTRICT COMMUNITY ASSOCIATION NOTES TO THE ACCOUNTS FOR THE PERIOD ENDED 31 MARCH 2024 Accounting Policies Basis of preparallon of accounts The financial statements have been prepared in accordance with Accounling and Reporting by Charities.. Statement of Recommended Practice applicable lo charltles preparlng their account5 in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Income All income is recognised once the charity has entitlement to that income, it is probably that Ihe income will be received and the amount of income receivable can be measured reliably. Donations are recagnised when the Charity has been notified in writlng of both the amount and settlement date. 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 payable by the Income from grants, whether capital or revenue grants, is recognised when the charity has entitlement to the funds. ExpendSture Liabilities are recognised as expenditure as soon as there is a legal or constnjctive obligation committing the charity lo that expenditure, it is probable that the settlement will be required and the amount of the obligalion can be measured reliably. All expenditure is accounted for on an accrua15 basis. All expenses including sUPPOrt costs and governance costs are allocate or apportioned lo the applicable expenditure headings. Tangible fixed assets and depreciation Tangible fixed assets are slated al cosl less depreciation. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their Plant and Equipment Leasehold Improvements 250/0 Reducing Balance straight line over term of lease Unreslricted funds are available for use at the discretion of the trustees in furtherance of the general objeclives of the charity. Designated funds are unrestricted funds earmarked by the Truslees for particular purposes. Restricted funds are subject to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Co Reg No.. 07743436 Chariiy No: 1145195 Page- 11 WINTERBOURNE & DISTRICT COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2024 Legal Status of the Charity The charity is a company limiled by guarantee and has no share capital. The liability of each member in the event ofwinding up is £10. 2024 2023 Restrlcted Unrestricted Funds Fund Income from donations and legacies Total Total Donations General Grants 1,378 1.378 1,378 1,378 2024 2023 Restrictsd Unrestricted Funds Fund Income from charitsble activities Total Total Subscrlptlons and AtFiliation Fees Hall Hire and Rents Miscellaneous 380 26,353 20 55,788 285 55,788 285 56,073 56,073 26,753 Income from other tradlng activlties 2024 2023 Restricted Unrestricted Funds Fund Total Total Fundralsing Income Investment Income All of the charities investment income of £93 (2023: £39) arises from money held in interest bearing deposit accounts and current accounts. Analysls of expendlture on raising funds Restricted Unrestrl¢ted 2024 2023 Fundraising Cosls £0 £0 £0 £0
Co Reg No.. 07743436 Charity No.. 1145195 Page- 12 WINTERBOURNE & DISTRICT COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2024 Analysls of expendlture on charitable actSvltles Restricted Unrestricted 2024 2023 Advertising and Websit6 Bank Charges and Interest Book keeping Wages and Salaries Pension Costs Cleaners and Cleaning Consumables Deprecialion Electricity and Gas Miscellaneous Expenses General Rates and Water Independent Examinalion Insurance Kitchen Expenses Licences and Subscriptlons Repairs and Maintenance- Premises and Equip Stationery, Printing and Postage Telephone Soare 111 91 766 24,476 547 2,497 3,803 6,595 48 153 672 3,760 189 325 278 26 1.118 455 111 91 766 24,476 547 2,497 3,803 6,595 48 153 672 3,760 189 325 278 26 1,118 455 96 1,013 25,942 568 2.625 4,161 3,981 35 435 642 3.168 424 818 204 654 467 £0 £45,910 £45,910 £45,233 staff costs 2024 2023 Gross Pension Contributions 24,476 547 25,942 568 £25,023 £26,510 Average No of Employees 10 Tanglble Flxed Assets Freehold Plant and Improve'ts Property Equlpment to Property Total Cost As at 01 April 2023 Additions 25,741 37,911 27,283 90,935 As at 31 March 2024 £25,741 £37,911 £27,283 £90,935 Depreciation As at 01 April 2023 Charge 25,741 33,603 1,077 17,562 2,726 76,906 3,803 As at 31 March 2024 £25,741 £34,680 £20,288 £80,709 Net Book Value As at 31 March 2023 £0 £4,308 £9,721 £14,029 As at 31 March 2024 £0 £3,231 £6,995 £10.226
Co Reg No: 07743436 Charity No.. 1145195 Page- 13 WINTERBOURNE & DISTRICT COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2024 11 Debtors 2024 2023 Trade Debtors Prepayments and accrued income Other Debtors Social Club Loan 3,523 72 2,308 3.305 72 £5,903 £3,377 12 Creditors: amounts falllng due within one year 2024 2023 Trade Creditors other Credltors Accruals Social Club Loan 3,322 754 3,550 1,008 8,090 £4,076 £12,648 13 Net incomel(expenditure) for the year 2024 2023 The surplus of income over expenditure is slated after charging-. Deprecialion of langible fixed assets - owned by Ihe Company 3.803 4,161 14 Trustees remuneration and related party transactlons No members of the board of Irustees received any rernuneration during the year. No trustees or other person related to the charity had any personal interest in any contract or transaclion entered into by the charity during the year. 15 Taxation As a charity, Winterbourne and Districl CA is exempt from tax on income and gains. No tax charges have arisen in the Charity.
Co Reg No.. 07743436 Charity No.. 1145195 Page- 14 WINTERBOURNE & DISTRICT COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2024 16 Analysis of charltable funds At 01.04.23 Income Expenditure Transfers At 31.03.24 General Reserves 13,508 57,544 -45,910 25,142 Restricted ReseNes - PA System - Lounge Bar Refurt)ishment 305 305 Total Reserves £13,813 £57,544 £45,910 £0 £25,447 Purpose of restricted reserves - PA System This fund represents money raised towards a new PA system. - Lounge Bar Refurblshment This fund represents money donation towards the refurbishment of Ihe lounge bar. 17 Analysls of net assets between funds General Funds Restricted Funds Totsl Tangible Fixed Assets Current Assets Current Liabilitie5 10,226 18,992 -4,076 10,226 19,297 -4,076 305 £25,142 £305 £25,447 18 Reconciliation of net movements in funds to net cash flow from operating activities 2024 2023 Net Movement in funds Add back depreciation charge Deduct interest income Decrease (increase) in debtors Increase (decrease) in creditors 11,634 3,803 -93 -2,526 -8,572 -18,441 4,161 -39 -133 5,731 Net cash used In operatlng a¢tivitles £4,246 £8,721