Charity registration number 1145195 (England and Wales) Company registration number 07743436
WINTERBOURNE & DISTRICT COMMUNITY ASSOCIATION ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
WINTERBOURNE & DISTRICT COMMUNITY ASSOCIATION
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees Miss K Gower Mr A Spiller Mr A Williams Charity number (England and Wales) 1145195 Company number 07743436 Registered office Watleys End Road Winterbourne Bristol BS36 1QG Independent examiner Xeinadin South Wales & West Limited Edinburgh House 1-5 Bellevue Road Clevedon North Somerset England BS21 7NP
WINTERBOURNE & DISTRICT COMMUNITY ASSOCIATION
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 2 |
| Statement of Trustees' responsibilities | 3 |
| Independent examiner's report | 4 |
| Statement of financial activities | 5 |
| Balance sheet | 6 |
| Statement of cash flows | 7 |
| Notes to the financial statements | 8 - 15 |
WINTERBOURNE & DISTRICT COMMUNITY ASSOCIATION
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2026
The Trustees present their annual report and financial statements for the year ended 31 March 2026.
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 's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".
Principle Activity
Our aims are:
To promote the inhabitants of Winterbourne and the wider surrounding area the provision of facilities for recreation, learning and leisure-time occupation of individuals who have need of such facilities by reason of their youth, age, infirmity or disablement, financial hardship or social or economic circumstances and for the public at large in the interests of healthy lifestyles, social welfare and with the object of increasing accessibility and of advancing education, sport and improving the condition of life of the said inhabitants.
Achievements and performance
Significant activities and achievements against objectives
Winterbourne and District Community Association continued to provide facilities for recreation and learning for the local community. Common uses of the facilities of the charity include Badminton, concerts and hall hire for parties to name but a few.
Financial review
The charity generated a deficit f £5,919 this year (2025 - £4,263). The directors continue to look at other avenues of generating income for the long term future of the charity.
Structure, governance and management
The is a company limited by guarantee by it's Articles of Association dated 17 August 2011. It is registered as a charity with the Charity Commission. There are currently 3 directors each whom agrees to contribute £10 in the event if the charity winding up.
Anyone over the age of 16 can become a member of the Company and the number of directors shall not be less than three but shall not be subject to any maximum.
The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
Miss K Gower Mr A Spiller Mr A Williams
Public Benefit Statement
The charity trustees have compiled with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers and duties.
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WINTERBOURNE & DISTRICT COMMUNITY ASSOCIATION
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026
The Trustees' report was approved by the Board of Trustees.
.............................. Miss K Gower
Date: .............................................
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WINTERBOURNE & DISTRICT COMMUNITY ASSOCIATION
STATEMENT OF TRUSTEES' RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2026
The Trustees, who are also the directors of Winterbourne & District Community Association for the purpose of company law, 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).
Company law 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 and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the Trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the will continue in operation.
The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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WINTERBOURNE & DISTRICT COMMUNITY ASSOCIATION
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF WINTERBOURNE & DISTRICT COMMUNITY ASSOCIATION
I report to the Trustees on my examination of the financial statements of Winterbourne & District Community Association (the ) for the year ended 31 March 2026.
Responsibilities and basis of report
As the Trustees of the (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.
Having satisfied myself that the financial statements of the are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the ’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
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 that in any material respect:
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1 accounting records were not kept in respect of the as required by section 386 of the Companies Act 2006.
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2 the financial statements do not accord with those records; or
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3 the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or
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4 the financial statements have not 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 financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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 financial statements to be reached.
Xeinadin South Wales & West Limited
Edinburgh House 1-5 Bellevue Road Clevedon North Somerset BS21 7NP England Date: ............................
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WINTERBOURNE & DISTRICT COMMUNITY ASSOCIATION
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2026
| Unrestricted | Unrestricted | ||
|---|---|---|---|
| funds | funds | ||
| 2026 | 2025 | ||
| Notes | £ | £ | |
| Income from: | |||
| Donations and legacies | 3 | 323 | 1,886 |
| Charitable activities | 4 | 57,829 | 57,424 |
| Investments | 5 | 356 | 171 |
| Total income | 58,508 | 59,481 | |
| Expenditure on: | |||
| Charitable activities | 6 | 64,427 | 55,218 |
| Total expenditure | 64,427 | 55,218 | |
| Net income/(expenditure) and movement in funds | (5,919) | 4,263 | |
| Reconciliation of funds: | |||
| Fund balances at 1 April 2025 | 29,710 | 25,447 | |
| Fund balances at 31 March 2026 | 23,791 | 29,710 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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WINTERBOURNE & DISTRICT COMMUNITY ASSOCIATION
BALANCE SHEET
AS AT 31 MARCH 2026
| Notes Fixed assets Tangible assets 11 Current assets Debtors 12 Cash at bank and in hand Creditors: amounts falling due within one year 14 Net current assets Total assets less current liabilities The funds of the Unrestricted funds 16 |
2026 £ 4,073 22,124 26,197 (5,950) |
£ 3,544 20,247 23,791 23,791 23,791 |
2025 £ 4,389 22,553 26,942 (4,439) |
£ 7,207 22,503 |
|---|---|---|---|---|
| 29,710 | ||||
| 29,710 | ||||
| 29,710 |
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2026.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the Trustees on .........................
.............................. Miss K Gower
Company registration number 07743436 (England and Wales)
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WINTERBOURNE & DISTRICT COMMUNITY ASSOCIATION
STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2026
| Notes Cash flows from operating activities Cash (absorbed by)/generated from operations 17 Investing activities Purchase of tangible fixed assets Investment income received Net cash generated from/(used in) investing activities Financing activities Repayment of borrowings Net cash generated from financing activities Net (decrease)/increase in cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year |
2026 £ - 356 1,431 |
£ (2,216) 356 1,431 (429) 22,553 22,124 |
2025 £ (645) 172 1,077 |
£ 8,555 (473) 1,077 9,159 13,394 22,553 |
|---|---|---|---|---|
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WINTERBOURNE & DISTRICT COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1 Accounting policies
Charity information
Winterbourne & District Community Association is a private company limited by guarantee incorporated in England and Wales. The registered office is Watleys End Road, Winterbourne, Bristol, BS36 1QG.
1.1 Basis of preparation
The financial statements have been prepared in accordance with the 's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the . Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the Trustees have a reasonable expectation that the has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the .
1.4 Income
Income is recognised when the is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
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WINTERBOURNE & DISTRICT COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026
1 Accounting policies
(Continued)
1.5 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 are allocated on the portion of the asset’s use.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Freehold land and buildings N/A Leasehold improvements Straight line over term of lease Plant and equipment 25% reducing balance Fixtures and fittings 20% reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Impairment of fixed assets
At each reporting end date, the reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.9 Financial instruments
The has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the 's balance sheet when the becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
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WINTERBOURNE & DISTRICT COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026
1 Accounting policies
(Continued)
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the ’s contractual obligations expire or are discharged or cancelled.
1.10 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
1.11 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
2 Critical accounting estimates and judgements
In the application of the ’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
3 Income from donations and legacies
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2026 | 2025 | |
| £ | £ | |
| Donations and gifts | 323 | 1,886 |
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WINTERBOURNE & DISTRICT COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026
| 3 | Income from donations and legacies | (Continued) | |
|---|---|---|---|
| 4 | Income from charitable activities | ||
| Unrestricted | Unrestricted | ||
| funds | funds | ||
| 2026 | 2025 | ||
| £ | £ | ||
| Income from charitaable activities | |||
| Services provided under contract | 57,829 | 57,424 | |
| 5 | Income from investments | ||
| Unrestricted | Unrestricted | ||
| funds | funds | ||
| 2026 | 2025 | ||
| £ | £ | ||
| Interest receivable | 356 | 171 | |
| 6 | Expenditure on charitable activities | ||
| 2026 | 2025 | ||
| £ | £ | ||
| Direct costs | |||
| Staff costs | 33,063 | 27,032 | |
| Depreciation and impairment | 3,663 | 3,663 | |
| Bank charges | 46 | 82 | |
| Bookkeeping | 989 | 924 | |
| Cleaning | 3,023 | 2,230 | |
| Light & heat | 10,808 | 10,678 | |
| Misc expenses | 47 | 69 | |
| General rates & water | 1,546 | 307 | |
| Independant examination | 1,197 | 1,141 | |
| Insurance | 4,206 | 3,801 | |
| Licences & subscriptions | 248 | 290 | |
| Repairs & maintenance | 2,973 | 2,676 | |
| Printing, postage and stationery | 176 | 159 | |
| Telephone | 1,350 | 1,426 | |
| Software | 933 | 445 | |
| Advertising & website | 159 | 295 | |
| 64,427 | 55,218 | ||
| Analysis by fund | |||
| Unrestricted funds | 64,427 | 55,218 |
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WINTERBOURNE & DISTRICT COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
| 7 | Net movement in funds | 2026 | 2025 |
|---|---|---|---|
| £ | £ | ||
| The net movement in funds is stated after charging/(crediting): | |||
| Fees payable for the independent examination of the charity's financial | |||
| statements | - | - | |
| Depreciation of owned tangible fixed assets | 3,663 | 3,663 |
8 Trustees
During the year the Trustee Kelly Gower received remuneration totalling £37,625 (2025:£26,210).
9 Employees
The average monthly number of employees during the year was:
| 2026 | 2025 | |
|---|---|---|
| Number | Number | |
| 3 | 2 | |
| Employment costs | 2026 | 2025 |
| £ | £ | |
| Wages and salaries | 32,147 | 26,213 |
| Other pension costs | 916 | 819 |
| 33,063 | 27,032 |
There were no employees whose annual remuneration was more than £60,000.
10 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
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WINTERBOURNE & DISTRICT COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026
| 11 Tangible fixed assets Freehold land and buildings Leasehold improvements Plant and equipment Fixtures and fittings £ £ £ £ Cost At 1 April 2025 25,741 27,283 37,910 645 At 31 March 2026 25,741 27,283 37,910 645 Depreciation and impairment At 1 April 2025 25,741 23,014 35,488 129 Depreciation charged in the year - 2,726 808 129 At 31 March 2026 25,741 25,740 36,296 258 Carrying amount At 31 March 2026 - 1,543 1,614 387 At 31 March 2025 - 4,269 2,422 516 12 Debtors 2026 Amounts falling due within one year: £ Other debtors 72 Prepayments and accrued income 4,001 4,073 13 Loans and overdrafts 2026 £ Loans from related parties 200 Payable within one year 200 |
Total £ 91,579 91,579 84,372 3,663 88,035 3,544 7,207 2025 £ 72 4,317 4,389 2025 £ (1,231) (1,231) |
|---|---|
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WINTERBOURNE & DISTRICT COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026
14 Creditors: amounts falling due within one year
| Borrowings Other creditors Accruals and deferred income 15 Retirement benefit schemes Defined contribution schemes Charge to profit or loss in respect of defined contribution schemes |
2026 £ 200 3,714 2,036 5,950 2026 £ 916 |
2025 £ (1,231) 3,744 1,926 4,439 2025 £ 819 |
|---|---|---|
The operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the in an independently administered fund.
16 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
| At General funds Previous year: At General funds |
1 April 2025 Incoming resources Resources expended At 31 March 2026 £ £ £ £ 29,710 58,508 (64,427) 23,791 1 April 2024 Incoming resources Resources expended At 31 March 2025 £ £ £ £ 25,447 59,481 (55,218) 29,710 |
|---|---|
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WINTERBOURNE & DISTRICT COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
| 17 | Cash (absorbed by)/generated from operations | 2026 | 2025 | |
|---|---|---|---|---|
| £ | £ | |||
| (Deficit)/surplus for the year | (5,919) | 4,263 | ||
| Adjustments for: | ||||
| Investment income recognised in statement of financial activities | (356) | (171) | ||
| Depreciation and impairment of tangible fixed assets | 3,663 | 3,663 | ||
| Movements in working capital: | ||||
| Decrease/(increase) in debtors | 316 | (794) | ||
| Increase in creditors | 80 | 1,594 | ||
| Cash (absorbed by)/generated from operations | (2,216) | 8,555 | ||
| 18 | Analysis of changes in net funds | |||
| At 1 April 2025 | Cash flowsAt 31 March 2026 | |||
| £ | £ | £ | ||
| Cash at bank and in hand | 22,553 | (429) | 22,124 | |
| Loans falling due within one year | 1,231 | (1,431) | (200) | |
| 23,784 | (1,860) | 21,924 |
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