2024-03-31-accounts - Dean Court Community Association

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DEAN COURT COMMUNITY ASSOCIATION ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st MARCH 2024 DEAN , COURT CHARiff REGISTRATION No: 1146730 COMPANY REGISTRATION No: 7966249

DEAN COURT COMMUNITY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) CONTENTS Page 3 Legal and Administrative Information Pages 4- 10 Report of the Trustees Page li statement of Financial Activities Page 12 Balance Sheet Page5 13- 20 Notes to the Financial Statements Page 21 Independent Examiner's Report to the Trustees

DEAN COURT COMMUNITY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) LEGAL AND ADMINISTRATIVE INFORMATION CHARITY NUMBER 1146730 COMPANY REGISTRATION NUMBER 7966249 TRUSTEES AS AT 13 NOVEMBER 2024 Brian Ahern Antje Frotscher Anna Pearson Derek Rawson Judith Roberts Morwenna White REGISTERED ADDRESS Dean Court Community Centre Pinnocks Way Oxford Oxfordshire OX2 9DG DATE OF INCORPORATION 27 February 2012 GOVERNING DOCUMENT Memorandum and Articles incorporated 27 February 2012 BANKERS The Co-operative Bank Virgin Money INDEPENDENT EXAMINER Simrit Sandhu ACCA

DEAN COURT COMMUNITY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) REPORTOFTHETRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 Structure Governance and Management The Dean Court Community Association was established in February 2012. The Association is registored with the Charity Commission (no 1146730) and with Companies House (registration no 7966249) and conforms to the standards and procedures required by these two bodies. The Directors of the company are the Trustees for the purpose of charity law and are referred to as the Trustees. The purpose of Dean Court Community A550ciation is to develop a healthyi thriving community within the Parish of Cumnor, Oxfordshire, centred in the Ward of Dean Court. A non-profit organisation, DCCA seeksto fulfil its aims by holding eventsi producing a regular newsletter and establishing a meeting place for local activities, Income generated in excess of the requirements for management and maintenance will be used for community development. The area of benefit is Cumnor Parish and the adjoining North Hinksey Parish. The land on which the Community Centre is built is owned by the Vale of White Horse District Council with whom the Trustees have entered into a 25 year Lease in February 2014. The Trustees meet monthly and more often as necessary. The Trustees delegate the running of the Centre to the employed staff and team of volunteers. The Trustees continue to seek new Trustees who live in the community. They invite potential Trustees to attend a meeting so thatthey have an opportunityto learn aboutthe Scope of the charity and how they might contribute to its aims and objectives, prior to becoming a Trustee. One of the Tru5tee5 15 currently a local Countyi District and Parish Councillorthereby providing links with those bodies. OtherTrustee5 provide links with St Andrew's Church, Fogwell Pavillion and the local network of Whatsapp groups that have sprung up since the lockdowns, furthering our desire to work collaboratively with other local organisations. Objects To promote the benefit of the inhabitants of the area of benefit without distinction of sex, sexual orientation, age, disability, nationality, race or of political, religiou5 or other opinions, by associating together the said inhabitants and the statutory authorities, voluntary and other organisations in a common effortto promote a sense of community among the inhabitants and to provide facilities in the interests of social welfare for recreation and leisure-time occupation with the object of improving the condition5 of life for the said inhabitants; To maintain and manage Dean Court Community Centre (whether alone or in co-operation with any statutory authority or other person or body) in furtherance of the obJ'ectS' To promote such other purposes as are charitable according to the laws of England and Wale5 for the benefit of the public as may from time to time be determined.

DEAN COURT COMMUNITY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) Achievements and Performance Community Centre We have continued to enjoy the benefits of the £ioo,000 Solar and Environmental Projett completed in September 2021, although we still had a loan of £151000 Outstanding at the beginning of the year. The Centre is now using much of its own generated electricity to SUPPOrt its activities. We are grateful to those who have continued to support the Centre with grants and loans, and these are detailed later in this report. The project included the following works: Renew the Main Hall roof Add 40 solar panels to the new roof Provide battery storage Replace the wall on the southern boundary with a fence and gate to allow better access to the adjoining Play Park Replace the fencing and retaining wall to the eastern boundary Extend the newfencing to separate the overflow parking at the front of the Centre Provide 2 x Electric Vehicle Charging Points The Ev Charging Points were commissioned during the year and after a slow start these produced a net income (after management fee and VAT deducted) of £1,052 for the year. This income is used to help pay forthe electricity used to charge the vehicles and also goes towards the running cost5 of the Centre, including repayment of the outstanding loan for their provision. We were delighted that our project was featured in OxFutures Social Impact Report 2023 as a case study. OxFutures funded our Energy Audit (2019) and also provided a grant of £71300 towards the Solar and Environmental Project. The Trustees have let one room in the Community Centre to The Police and Crime Commissioner for Thames Valley for use by its Community Police Officers under a lease for seven years dated 12 th January 2015. The lease has been renewed for a further period of seven year5 from January 2022. We have continued to seek external funding for paying off the outstanding loan of £15ioooforthe Project, taken out to enable the project to be undertaken in July-september 2021, thereby protecting other grant conditions that were time limited. We launched an Appeal 2023 to help pay off this loan by writing to previous donors, but this has only produced £140 plus Gift Aid. We therefore decided to apply toThe Big Give (as we had done in previous years) and although we were not offered a Charity Champion to match our own fundraising, we were given the opportunity to run our own match funding campaign with ourown pledgers. Thanks to the nine pledgers (including Cumnor Parish Council - £200 and a Charitable Trust- also £200) who between them promised th th £11900 if we could raise a similar amount between 17 December 2023 and 26 January 2024. Thanks also to our 48 on-line donors who between them not only raised the £1,900 required but also made additional donations. The grand total was £51551.30 (including £895 of Gift Aid) of which £5,000 was used to reduce the outstanding loan from £15,000 to £10,000.

DEAN COURT COMMUNITY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) During the year we have received the following grants in response to Appeal 202312024.. Source Amount Status Purpose Big Give Match Funding Appeal (see above) Received Towards EV Charging Points; provision of CCTV and signage to EV spaces. repayment of loan Thames Valley Police Communit Fund 780 Received Towards the installation of CCTV Total external (restricted) grants £780 (£61450 (2022/2023)). Local fundraising We are also grateful to those who have continued to supportthe Centre through regular donations and we wish to encourage more support in this way. We enrolled forthe White Horse Community Lottery in July 2021 and this year we have raised £492 from this source. Engagement with the Community All the Trustees live within the Dean Court Ward of Cumnor Parish Council and therefore have contact with others in that community, The Dean Court Community Association webslte (www.d about the organi5ation. ourt c.or .uk) provides information The Tru5tee5 also maintain contact with the community through leaflets for one-off events and invitation5 to the Annual General Meeting being posted on community noticeboards throughout Cumnor Parish. Community Service The premises provide a number of meeting rooms for use bythe local community as follows: Main Hall (113sqm, normal capacity loo) Orange Room (46sqm, normal capacity 25) Yellow Room (3osqm, normal capacity 20). and Blue Room (14sqm, normal capacity io), In addition, there is a Centre Office and an office for the local Police Community Support Officer.

DEAN COURTCOMMUNITY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) The Trustees are pleased to report that the spaces in the Centre have been used on over 11321 occasions {202212023- 1020) by 93 different hirers (202212023 - 89). Many of these are regular bookings by groups including Acupuncture, Baby Ballet, Bounce Fit Bodyi Christian Congregation, Dance groupi Dog Trainingi Guides and Rainbows, Holistic Health class, Hungarian School, Martial Arts, Meadowbrook College, Muslim Prayer Group, Oxford Gospel Choir, Pilates, Photography Shoots, Ronin Theatre Companyi University of the Third Age (U3A) (West Oxford Group), and Yoga. We were delighted to host many private parties and celebrations during the year. We are pleased to report that our Communal Kitchen (servicing both the Main Hall and Orange Room) has been used on 267 occasions during the year (included within the 1,321 figure above) in conjunction with other bookings. We provide a welcome to local residents Wlth Community Coffee on Wednesdays during term-time and Court Crafting that allows those with various crafting skills to meettogether on a regular basis. During the year, we changed the Community Refreshments from a Wednesday Morning to a Sunday Afternoon (monthly) and this has been well received. We record ourthanks to Momenna White (Trustee) for running Community Refreshments for many years. We are pleased to be able offer subsidised rates to 9 local organisation5 and charities. Financial Review Total Incoming Resources were £391635 during the period ended 31 March 2024 (£331029- March 2023) and Total Resource5 Expended £41,004 (£42,082 - March 2023), producing a deficit of income over expenditure of £11369. Including the balance broughtforward on iApril 20231 total funds decreased from £841321 (31 March 2023) to £821953 as at 31 March 2024. However, of this amount, £671794 are designated income funds to be used in meeting our requirements for depreciation over future years, In Note 7 to the Accounts, there is a credit of £11413 under Governance, This relates to an overpayment for our licence for Music Usage in Community Buildings (2020- 2023) which had been based on our income pre-COVID-19 pandemic. The annual licence fee has now been updated and this credit 15 a one-off amount forthis year only. The Trustees note that in its tenth full year of operation, although the income from its charitable activities exceeded the figure proposed in it5 business plan, much of this income came from one-off grants to compensate for lost income whilst the Centre was closed and from grants received for the Roofing, Solar and Fencing Project. As the impact of the COVID-19 pandemic eased, DCCA has acted fully on advice from Community First Oxford5hire and Action with Communitie5 in Rural England (ACRE) on how to ensure, asfar as possible, that The Centre is a covid-secure environment for our users, staff and volunteers. As a result, our expenditure on cleaning continued to absorb a high proportion of our letting income.

DEAN COURT COMMUNITY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) Reserves Policy The usual aim of the Trustees Is to have unrestricted cash equivalent reserves of at least £8,000 being equivalent to three months running costs. As a result of the building project in 202112022, the capital costs of which will be depreciated overa number of years, and as we used our unrestricted reserves as at 31 March 2021, also to fund the project, we Still have a negative balance in respect of our reserves policy a5 at31 March 2024. However, the Trustees are confident that given the increase in the number of bookings throughout the yearthat they will continue to operate successfully and will also continue to seek funds to repay the internal loans, seeking to have a positive unrestricted reserve as at 31 March 2025. With the solar panels and storage battery mitigating the impact of future energy price increases, togetherwith the income generated from the EV charging points, we are confidentthat the Centre will continue to be affordable forfuture users. We have also been able to arrange a smart export guarantee with our electricity supplier so that we are now paid for any excess energy that we have generated but are unable to either use atthe time or store in our battery. Grant Making Policy The main charitable purpose of Dean Court Community Association 15 currently to run the Community Centre for the benefit of local organisations and individuals living in Cumnor and North Hinksey Parishes, Its prime purpose is therefore to use its income generated from room hire to pay for the expenses of running the centre including staff, energy costs and maintenance, It therefore does not offer grants to either individuals or other organi5ation5 that are unrelated to the running of the Centre. It will however consider applications for grantsfrom potential hirers who can show the following: a) They live within Cumnoror North Hinksey Parish b) The reason for the grant is to reduce the cost of hiring a roomlroom5 Wlthin the Centre Any grant offered will be a reduction in the hire costs, and not paid in cash d} If an organisation, by supplying their last set of accounts (to include a statement of income and expenditure for its last accounting year together with the amount in reserves). The maximum value of any grant offered will not normally exceed £250. All applications must be by letter to the Trustees stating what the applicant wishes to do, the purpose of the grant and the amount of grant requested. All application5 will be acknowledged and applicants informed of the timescale for making a decision.

DEAN COURT COMMUNITY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) We were pleased to be able to offersubsidised hiring ratesto 9 local organisations and charities during the year. Legal liabilities The Trustees have entered into a lease forthe building with the Vale of White Horse District Council for a period of 25 year5 commencing on 27 February 2014. The lease is on a full repairing and insuring basis and the estimated costs of meeting these liabilities have been included in the five-year Business Plan. The rent payable is subject to review every five years, with the increase based on increases in the Retail Prices Index. The rent was reviewed in February 2024. The Trustees entered into a sub-lease with the Thames Valley Police for a period of 7 years th commencing on 12 January 2015. The lease was renewed in January 2022 for a further period of 7 years. The tenant pays an initial rent of £250 per annum together with a service charge (estimated at £300 perannum) relating to the landlord's costs of managing and maintaining the premises. The Trustees produce service charge accounts each year and these have shown that actual costs do not exceed the estimated figure. Investment Policy The association's fund5 are maintained within a business current account at the Co-operative Bank. The association also has an interest bearing bank account with Virgin Moneyi giving itself greater protection for its liquid assets. Given its tenth year of operation, the Trustees consider that the cash reserves Position 15 reasonable for the size of it5 overall operation and therefore currently do not propose to make any long term investments. Any surplus funds are being applied to the building projectthat started in July 2021. People The Trustees have been supported by two paid administrative staff for most of the year and wish to record their thanks to them for maintaining the bookings and related financial activity so efficiently. The Trustees have a pension scheme with Nest (National Employment Savings Trust) and staff members are invited tojoin thi5 scheme. The Trustees are registered as an employer with HMRC giving them greater flexibility in the future employment of staff. Following Staff Appraisals during the year, it was clearthatthe IT equipment used by our staff needed updating. The Trustees therefore purchased two designated laptops and associated software for use by the two members of staff and this has enabled our staff to work more efficiently both on site and also from home. The Trustees wish to record their thanks to Celia Clark who has organised Court Crafting for over io years and for her regular commitment to providing this activity for the benefit of local residents. The Trustees also wish to thank the volunteers and staff who spent many hours keeping up to date with the current Government regulations and ensuring that the Centre could be let safely, and supporting the centre in various way5, including opening and closing the Community Centre for occasional hirers.

DEAN COURT COMMUNITY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) Statement of Trustees. responsibility The Charities Act and the Companies Act require the Board of Trustees to prepare financial statements for each financial year, which give a true and fair view of the State of affairs of the charity as atthe end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to: select suitable accounting policies and then apply them consistently; makejudgements and estimatesthat are reasonable and prudent; and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in busine55. state whether applicable accounting standards and statements of recommended practice have been followed, subjectto any material departures disc105ed and explained in the financial statements. The Trustees are also responsible for maintaining adequate accounting records which disc105e with reasonable accuracy at any time the financial position of the charity and which are sufficient to Show and explain the charity'stransactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and comply with regulations made underthe Charities Act. They are also responsible for safeguarding the assets of the charity and hence fortaking reasonable Steps for the prevention and detectlon of fraud and other irregularities. The Trustees are also responsible forthe contents of the Trustees, Report and the responsibility of the Independent Examiner in relation to the trustees, report is limited to examining the report and ensuring that, on the face of the report, there are no inconsistencies with the figures disclosed in the financial statements. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. l approve the attached statement of financial activities and balance sheet for the year ended 31 March 2024 and confirm that I have made available all information nece5saryfor its preparation. Signature.. Date. Brian Ahern Chair of Trustees 10

DEAN COURT COMMUNITY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024 Incorporating Income and Expenditure Account Unrestrlcted Funds Restricted Funds Total 2024 Unrestrlcted Funds Restrlcted Funds Total Z023 Notes Income from: DonatSons and legacles Charitable actlvltles Investments 6,750 780 7,530 812 6,450 7,262 32,027 32,027 25,589 25,589 BO 80 178 178 Total Income 38,857 780 39,637 26,579 6,450 33,029 Expendlture on: Raisin8 funds Charltable activities Other 333 333 40,495 510 41,005 40,953 794 41,748 Total expendtture 40,495 510 41,005 41,286 794 42,080 Net income l - expendlture 1,638 270 1,368 - 14,707 5,656 . 9,052 Transfers between funds 5,644 - 5,644 Net movement In funds 1,638 270 - 1,368 9,063 12 . 9,052 Reconclllatlon of funds: Total funds brought forwards Total funds carrled fonvard 80,152 4,168 84,320 89,217 4,156 93,373 78,514 4,438 82,952 80,154 4,168 84,320 11

DEAN COURTCOMMUNITY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) BALANCE SHEET AS AT 31 MARCH 2024 2024 2023 Notes FIXED ASSETS Tangible Assets io 98,048 106,498 CURRENT ASSETS Debtors Cash at bank li 1,153 2,961 530 4,129 4,114 4,658 CIIEDITORS: Amounts falllng due wlthin one year 12 19,210 26,836 NET CURRENT ASSETS 15,096 22,178 NET ASSET5 82,952 84,320 FUNDS INCOME FUND5 Unrestrltted Income funds Deslgnated Income funds Restrlcted Income funds 13 10,720 67,794 4,438 7,359 72,794 4,167 13 14 TOTAL INCOME FUNDS 82,952 84,320 For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Trustees responsibilities: The members have not required the company to obtain an audit of its accounts forthe year in question in accordance with section 476,. and The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These fin Issue on ial statements were approved by the member5 of the committee and authorised for %L $6?...1d are signed on their behalf by: Brian Ahern, Chair of ru5tees The notes on pages 13-20 form part of these financial statements. 12

DEAN COURT COMMUNITY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 I. ACCOUNTING POLICIES Basis of preparation The financial statements have been prepared underthe historical cost convention. The financial statements have been prepared in accordance with the Charitie5 Act 2011 and in accordance with the Statement of Recommended Practice (SORP): Accounting and Reporting by Charities preparing their account5 in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102). The Trust constitutes a public benefit entity as defined by FRS 102. The trustees have considered the potential impact of Covid-19 on the running of the Community Centre in 2020120213nd can report that they have received grants amounting to £161408 since the year end to offset the loss of letting income. They are therefore confident that there are no other material uncertainties about the Trust's ability to continue as a going concern and having considered all the circumstances, are confident that the future of the centre is secure for the next year. Income All incoming resources are included in the Statement of financial activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. Donations and legacies are reported in the Statement of Financial Activities if they are received or due in the financial year. Donated professional services and donated facilities are recognised as restricted income when the economic benefit is transferred and the benefit can be measured reliably. In accordance with the Charities SORP 2015 (FRS102) volunteer time is not recognised in the financial statements. Expenditure and liabilities Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost5 related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Expenditure represents amounts invoiced, including value added tax. Donation5 are accounted for on a paid ba51S. Tangible Fixed A55et5 and Depreciation These are capitalised if they can be used for more than one year, and c05t at least £500 They are valued at cost or, if gifted, at the value to the charity on receipt. Depreciation is charged on the following basis: Fixtures, Fittings and furniture- straight line over 5 years Computer equipment- straight line over 3 years 13

DEAN COURTCOMMUNITY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (continued) Taxation The Charity is exempt from corporation tax on its charitable activities. Value Added Tax is not recoverable by the Charity and as such is included in the relevant costs in the statement of financial acLivities. Commitrnents There are no annual commitments under non-cancelling operating leases at 31 March 2024 (2022: none). 2. INCOME FROM DONATIONS AND LEGACIES Total Funds Unrestrlrted Restrlcted Total Funds 2023 Unrestrlrted Restrlcted 2024 Donations Fundraising income {White Horse Lottery) Grants Gift Aid Total Donations 5,191 5,191 380 380 492 492 312 312 780 780 6,450 6,450 120 1,067 6,750 1,067 7,530 120 780 812 6,450 7,262 3. INCOME FROM CHARITABLE ACTIVITIES Unrestrlcted Restrlcted Total Funds 2024 Total Funds 2023 Unrestrlcted Restrlcted Grants Room bookings Community Refreshments Income Rental income Equipment hire Events income Other income Total Charitable activities 2,767 2,767 28,817 28,817 20,644 20,644 778 778 661 661 1,059 1,059 742 742 165 165 125 125 loo loo 650 650 1,108 1,108 32,027 32,027 25,589 25,589 14

DEAN COURT COMMUNITY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (continued) 4. INVESTMENT INCOME Unrestricted Restrlcted Total Funds Total Funds 2023 Unrestrlcted Restrlcted 2024 Bank interest 80 80 178 178 5. EXPENDITURE ON RAISING FUNDS Unrestrlcted Restrlcted Total Funds Unrestrlrted Restrlcted Total Funds 2024 2023 Events costs 333 333 333 333 15

DEAN COURT COMMUNITY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (continued> 6. EXPENDITURE ON CHARITABLE ACTIVITIES Total Funds 2024 Unrestrlcted Restrlcted Total Funds 2023 Unrestrlcted Restrlcted Staffing costs Utilities Cleaning and maintenance Catering supplies Professlonal fee5 Ilease and building project management) Bookkeeping services Community refreshments costs Sundry equipment Kitchen and office supplies Flxtures, flttin8S and furniture Telephone and 10,946 5,659 10,946 5,659 9,969 2,706 9,969 2,800 95 7,817 510 8,327 8,109 217 8,325 27 27 324 324 882 882 2,200 2,200 2,200 2,200 159 159 159 159 126 126 123 62 185 621 621 531 421 953 34 34 454 454 265 265 I nsurance Rent Interest payable Depreciation Other expenditure Bank charges Governance Total charitable activities 1,735 1,735 1,879 20 1,879 -20 190 190 320 320 8.450 8,450 8,725 8,725 103 103 120 120 li li 1.673 li 4,942 li 1,673 4,942 40,495 510 41,005 40,953 794 41,748 16

DEAN COURT COMMUNITY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (continued) 7. GOVERNANCE COSTS Total Funds 2024 Total Funds 2023 Unrestrlcted Restrlcted Unrestrirted Restricted Independent Examination Accountancy servlces Legal and professional fees Other governance expenses Subscriptions 196 196 2,515 2,515 1,908 1,908 180 180 1,740 1,740 391 391 389 389 1,413 1,673 1,413 709 709 1,673 4,942 4,942 8. NET INCOMEIEXPENDITURE FOR THE YEAR 2024 2023 Directors, remuneration Depreciation 8,451 8,725 9. STAFFCOSTS AND NUMBERS 2024 2023 Wages Social securitv Costs 10,946 9,969 10,946 9,969 The average number of staff employed during the yearwas 2.0 (2023: 2). No employee received any pay or benefit5 in excess of £60,000 in either year. 17

DEAN COURT COMMUNITY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (continued) io. TANGIBLE FIXED ASSETS Fixtures, Flttings, Furniture and Other Equipment Computer Equipment Leasehold Improvements Tot81 COST At l April 2023 Additions Disposals At 31 March 2024 16,465 7,665 132,801 156,931 16,465 7,665 132,801 156,931 DEPRECIATION At l April 2023 Charge for the year Disposals At 31 March 2024 16,465 7,665 26,303 B,450 50,433 8,450 16,465 7,665 34,753 58,883 NET BOOK VALUE At 31 March 2024 98,048 98,048 At l April 2023 106,498 106,498 11. DEBTORS 2024 2023 Gift Aid receivable Other debtors Prepayments 420 530 733 1,153 530 18

DEAN COURT COMMUNITY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (continued) 12. CREDITORS AND ACCRUALS: AMOUNTS FALLING DUE WI.THIN ONE YEAR 2024 2023 Trade creditors Income received in advance Police service cha rge Other creditors Loan Accruals 462 1,598 1,498 10,000 7,250 19,210 1,368 15,000 8,870 26,837 13. UNRESTRicfED INCOME FUNDS Capltal expendlture from restrlcted funds Balance at l Aprll 2023 Balance a5at31 March 2024 Income Expendlture Transfers General funds Designated funds,, Future depreclation of roof, 501ar panels and fencln8 7,360 38,855 - 40,494 5,000 10,721 72,794 - 5,000 67,794 80,154 38,855 - 40,494 78,515 19

DEAN COURT COMMUNITY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (continued) 14. RESTRICTED INCOME FUNDS Capltal expendlture from restricted funds Balance at l April 2023 Balance asat31 March 2024 Income Expendlture Transfers Soverelgn Housln8: Local Initiatlve Bernard Kenneth Hufton Charlty Furniture & Fittlngs Dorls Fleld Trust LED Llghting EV char8in8 2,668 2.668 1,000 1,000 Co-operatlve Communlty Fund Oxfordshlre County Councll Department of Zero Emisslons TVPCF lsecurlty) 500 500 780 510 270 Total restrlcted funds 4,168 780 -510 4,438 Is. ANALYSIS OF NET ASSETS BETWEEN FUNDS 31 March 2024 Unrestrlcted 31 March 2024 Restrlcted 31 March Z024 Total Tangible Fixed Assets Current Assets Current Liabilities 98,048 -324 19,209 78,516 98.048 4,113 19,209 82,9S3 4,437 4,437 16. TRUSTEES AND OTHER RELATED PARTY TRANSACTIONS No trustees received any remuneration, expenses or received any other benefit5 from an employment with the charity. There were no related partytransactions during thisfinancial year (2022-23: nil) 17. KEY MANAGEMENT PERSONNEL The key management personnel are the trustees. There 15 therefore no associated cost. 20

DEAN COURT COMMUNITY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE)

Independent examiner's report to the trustees of Dean Court Community Association

I report on the accounts of the company for the year ended 31 March 2024, which are set out on pages 12 to 20.

Respective responsibilities of trustees and examiner

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

examine the accounts under section 145 of the 2011 Act;
to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
to state whether particular matters have come to my attention.

Basis of independent examiner's report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration 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 to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.

Independent examiner's statement

SPX Oxford Limited provides bookkeeping services to Dean Court Community Association and I am an employee of this company. In order to maintain independence, I confirm that I have not been involved in provision of the bookkeeping service.

I also confirm that as a member of Chartered Association of Certified Accountants, I am subject to the provisions of the FRC's Revised Ethical Standard (2016). This standard has been applied throughout this independent examination.

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that in any material respect the requirements:

to keep accounting records in accordance with section 386 of the Companies Act 2006; and
to prepare accounts which accord with the accounting records, comply with the accounting

principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Name: Simrit Sandhu Date: 18 November 2024