DEAN COURT COMMUNITY ASSOCIATION ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st MARCH 2025 DEAN COURT CHARITY 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- 19 Notes to the Financial Statements Page 20 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 12 NOVEMBER 2025 Brian Ahern Antje Frotscher Anna Pearson Derek Rawson Judith Roberts Morwenna White (resigned 15 December 2024) REGISTEREDADDRESS 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 2025 Structure Governance and Management The Dean Court Community Association was established in February 2012. The Association is registered with the Charity Commission (no 1146730) and with Companie5 House (registration no 7966249) and conforms to the standards and procedures required by these two bodies. The Directors of the company are the Trustee5 for the purpose of charity law and are referred to as the Trustees. The purpose of Dean Court Community A550ciation is to develop a healthy, thriving community Within the Parish of Cumnor, Oxfordshire, centred in the Ward of Dean Court. A non-profit organisation, DCCA seeks to fulfil its aims by holding events, 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 that they have an opportunity to learn about the scope of the charity and how they might contribute to its aims and objectivesi prior to becoming a Trustee. One of the Trustee5 15 currently a local Countyi District and Parish Councillorthereby providing links with those bodies. OtherTrustees 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, disabilityi nationality, race or of political, religious or other opinions, by associating togetherthe said inhabitants and the statutory authorities, voluntary and other organisations in a common effort to 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 conditions 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 objects. To promote such other purpose5 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 Project completed in September 2021, although we still have a loan of £10,000 outstanding at the beginning of the year. The project included the following works: Renewthe Main Hall roof Add 40 solar panels tothe 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 new fencing to separate the overflow parking at the front of the Centre Provide 2 x Electric Vehicle Charging Points The EV Charging Points were commissioned in January 2024 and are currently providing a net income (after management fee and VAT deducted) of £11798 (Note 4). This income is used to help pay for the electricity Used to charge the vehicles and goes towards the running costs of the Centre, including repayment of the outstanding loan fortheir provision. There is still plenty of capacity for greater use of the EV Charging Points and we expect our incorne from this source to increase annually, During the year, the Trustees agreed a Smart Export Guarantee with its energy supplier so that we are now being paid for any surplus energy produced from our Solar Panels and Storage Battery that is not being used by the Centre. 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 OfPicers under a lease for seven years dated 12 th January 2015. Terms have been agreed for the renewal of this lease for a further period of seven years until January 2029. We have continued to seek external funding for paying off the outstanding loan of £10,000 for the Project, taken out to enable the projectto be undertaken in July-september 2021, thereby protecting other grant conditions that were time limited. However, we have had limited success with our major fundraising in 202412025 to pay off this loan, but we have received support for specific Items such as the renewal of the Emergency Lighting, as described below. During the year we have received the following grant:
DEAN COURT COMMUNITY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) Source Amount Status Purpose Oxfordshire County Council (Councillor Priority Fund) 3774 Received Towards renewal of Emergency Lighting and ht fittin s in main hall Total external (restricted) grants £31774 (£780 (2023/2024)). We are conscious that although refurbished and extended In 2014, and given the intensity of use since then, our premises need further investment given other local facilities that have opened more recently and offer a more modern space. The Trustees are therefore working on a refurbishment projectfor 202512026to enable these improvementsto take place, including full replacement of lighting with LEDS and room sensors, renewal of taps to prevent excess water usage, replacement of failed double glazing units and replacement of some heating units. Local fundraising We are a150 grateful tothose who have continued to supportthe Centre through regular donations and we wish to encourage more support in this way. We enrolled for the White Horse Community Lottery in July 2021 and this yearwe have raised £556 from this source. In addition, as we also exceeded sales of 20 tickets per week, we received a grant of £619 from the White Horse Community Lottery Distribution Fund (see Note 3 to the accounts). We also thank our regular donors who have contributed £552 this year (plus Gift Aid) but would like to encourage more people in the local communityto support Us in this way. Engagement with the Community All the Trustees live within the Dean Court Ward of Cumnor Pai'ish Council and therefore have contact with other5 in that community. The Dean Court Community Association website (www.d aboutthe organisation. ancourtcc.or ) provides information The Trustee5 also maintain contact with the community through leaflets for one-off events and invitations 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 by the 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 (4sqm, normal capacity io).
DEAN COURT COMMUNITY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) In addition, there is a Centre Office and an office for the local Police Community Support Officer. The Trustees are pleased to report that the space5 in the Centre have been used on over 11149 occasions {202312024- 11321) by 77 different hirers (202212023 - 93). Many of these are regular bookings by groups including Age UK, Baby Ballet, Bounce Fit Body, Christian Congregation, Dance group, Dog Training, Guides and Rainbows, Holistic Health class, Martial Arts, Meadowbrook College, Muslim Prayer Groupi Oxford Gospel Choir, Pilates, Photography Shoots, Ronin Theatre Companyi University of the Third Age (U3A) and Yoga. We were delighted to host many private parties and celebrations during the year. We are pleased to reportthat our Communal Kitchen (serving both the Main Hall and Orange Room) has been used on 175 occasions during the year (included in the 11149 figure above) in conjunction with other bookings. We provide a welcome to local residents Wlth Community Tea (monthly) on Sunday afternoons and thank Morwenna White and helpers for providing this valuable service. Court Crafting is another DCCA activity that allows those with various crafting skills to meet together on a regular basis. We are pleased to be able offer subsidised rates to 9 local organisations and charities. Financial Review Total Incoming Resource5 were £341645 during the period ended 31 March 2025 (£39,637- March 2024) and Total Resources Expended £48,624 (£41,005- March 2024)I producing a deficit of income over expenditure of £131979. Including the balance brought forward on i April 2024, total funds decreased from £891952 (31 March 2024) to £681973 as at 31 March 2025. However, of this amount, £621794 are designated Income funds to be used in meeting our requirements for depreciation over future years. During the year, we signed a Rent Review Memorandum with the Vale of White Horse District Council setting the rent under our lease at £299.28 until the next review in January 2029. We have also paid the rent due for the period February 2021- February 2025 in the sum of £747 (see Note 5t0 the Accounts). Underthe terms of our lease, the Council is responsible for Buildings Insurance, and the Community Association repays the insurance premium, by way of Insurance Rent. Although the building has been insured continuously since 2014, the Council did not seek at the time to issue invoices for the Insurance Rent for the period 2017-2023. Included within these accounts is a payment of £1,169 for the Buildings Insurance for the period October 2023-September 2024 (see Note 5) and we expect further requests which are included in the Accruals at Note ii. Since the year end, the Trustees have agreed a repayment plan with the Council for the outstanding amount due to be repaid by May 2027.
DEAN COURT COMMUNITY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) The Trustees note that in Its eleventh full year of operation, although the income from its charitable activities exceeded the figure proposed in its initial business plan, murh 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. Reserves Policy The usual aim of the Trustees is to have unrestricted cash equivalent reserves of at least £8,000 being equivalenttothree months running cost5. As a result of the building project in 202112022, the capital costs of which will be depreciated over a number of years, and as we used our unrestricted reserves as at 31 March 2021, alsoto fund the project, we continue to have a negative balance in respect of our reserves policy as at 31 March 2025. However, the Trustees are confident that having now dealt with some one-off items of expenditure they will continue to operate successfully and will also continue to seek funds to repaythe internal loans, seeking to have a positive unrestricted reserve as at 31 March 2026. With the solar panels and storage battery mitigating the impact of future energy price increases, together with the income generated from the EV charging points, we are confident that the centre will continue to be affordable for future users. Grant Making Policy The main charitable purpose of Dean Court Community Association is currently to run the Community Centre forthe 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. Ittherefore does not offer grants to either individuals or other organisations that are unrelated to the running of the Centre. It will however consider applications for grants from potential hirers who can show the following-. a) They live within Cumnor or North Hinksey Parish b) The reason for the grant15 to reduce the cost of hiring a roomlrooms within the Centre c) 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.
DEAN COURT COMMUNITY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) All applications must be by letterto the Trustees stating what the applicant wishes to do, the purpose of the grant and the amount of grant requested. All applications will be acknowledged and applicant5 informed of the timescale for making a decision. Legal liabilities The Trustees have entered into a lease for the building with the Vale of White Horse District Council for a period of 25 years 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 Trustees entered into a sub-lease with the Thames Valley Police for a period of 7 years commencing on 12thJanuary 2015. The lease was renewed in January 2022 for a further period of 7 years. The tenant pay5 an initial rent of £250 per annum together with a service charge (estimated at £300 per annum) relating to the landlord's cost5 of managing and maintaining the premise5. 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 funds are maintained within an interest bearing current account at the Co- operative Bank. The association also has a bank account with Virgin Moneyi giving itself greater protection for its liquid assets. Given its eleventh year of operation, the Trustees consider that the cash reserves position is reasonable forthe size of its overall operation and therefore currently do not propose to make any long term investments. Any surplus funds are being applied to the building project that started in July 2021. People The Trustees have been supported by two paid administrative staff 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 to join thi5 scheme. The Trustees are registered as an employer with HMRC giving them greater flexibility in the future employment of staff.
DEAN COURT COMMUNITY ASSOCIATION {A COMPANY LIMITED BY GUARANTEE) Statement of Trustees, spOnSibl11tY The Charitie5 Act and the Companies Act require the Board of Trustees to prepare financial staternents 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 consistentlyj makejudgements and estimates that are reasonable and prudent,. and prepare the financial statements on the going concern basis unle5S it is inappropriate to presume thatthe charitywill continue in business. state whether applicable accounting standards and statements of recommended practice have been followed, subjectto any material departures disclosed and explained in the financial statements. The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity'5 transactions and enable them to ensure thatthe financial statements comply with the Companies Act 2006 and comply with regulations made underthe Charities Act. They are also responsible for safeguarding the asset5 of the charity and hence fortaking reasonable steps for the prevention and detection of fraud and other irregularitie5. The Trustees are also responsible for the 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 2025 and confirm that I have made available all information necessary for its preparation. Signature...... 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 2025 Incorporating Income and Expenditure Account Unrestr7cted Funds Restrlcted Funds Total 2025 Unrestrlcted Fund5 Restrlcted Funds Total 2024 Notes Income from: Donations and legacies Charitable activities other tradin8 actlvltles Investments 1,256 3,774 5,030 6,750 780 7,530 27,785 27,785 32,027 32,027 1,798 1,798 32 32 80 80 Total income 30,871 3,774 34,645 38,857 780 39,637 Expendlture on: Raislng funds Charitable activities 44,335 44,335 4,289 4,289 48,624 48,624 40,495 40,495 510 41,005 41.005 Total expendlture 510 Net Income l -expendlture - 13,464 -515 13,979 1,638 270 1,368 Transfers between funds .245 245 Net movement In funds 13,709 270 13,979 1,638 270 - 1,368 Reconclllation of funds: Total funds brought forwards 78,514 4,438 82,952 80,152 4,168 84,320 Total funds carrled forward 64,805 4,168 68,973 78,514 4,438 82,952 11
DEAN COURT COMMUNITY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Notes FIXED ASSETS Tangible Assets 89,597 98,048 CURRENT ASSETS Debtors Cash at bank io 1,074 1,520 1,153 2,961 2,594 4,114 CREDITORS: Amounts fallln8 due within one year li 23,218 19,210 NET CURRENT ASSETS - 20,624 15,096 NET ASSETS 68,973 82,952 FUNDS INCOME FUNDS Unrestricted Income funds Designated income funds Restrlcted Income funds 12 12 13 2,011 62,794 4,168 10,720 67,794 4,438 TOTAL INCOME FUNDS 68,973 82,952 For the year ended 31 March 2025the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Trustee5 responsibilities: The members have not required the company to obtain an audit of Its accounts for the year in question in accordance with section 476. and The trustee5 acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These financi issue on atement5 were approved by the members of the committee and authorised for and are signed on their behalf by: Brian Ahern, Chair of Trustees The notes on pages 13-20 forrn 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 2025 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 Charities Act 2011 and in accordance with the Statement of Recommended Practice (SORP): Accounting and Reporting by Charities preparing their accounts 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. 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 costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a bas15 corisistent with the use of resources. Expenditure represents amounts invoiced, including value added tax. Donations are accounted for on a paid bas1S. Tangible Fixed Assets and Depreciation These are capitalised If they can be used for more than one year, and cost 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 ba5iS'. Fixtures, Fittings and furniture- straight line over 5 years Computer equipment- straight line over 3 years 13
DEAN COURT COMMUNITY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (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 financia l activities. Commitments There are no annual comrnitments under non-cancelling operating leases at 31 March 2025 (2024,, none). 2. INCOME FROM DONATIONS AND LEGACIES Totsl Funds Total Funds 2024 Unrestrlrted Restrlcted Unrestrlcted Restricted 2025 Donatlons Fundraising income (White Horse Lotterv) Grants Gift Aid Total Donatlons 552 552 5,191 5,191 556 556 492 492 3,774 3,774 148 780 780 1,067 7,530 148 1,067 6,750 1,256 3,774 5,030 780 3. INCOME FROM CHARITABLE AcfiviTIES Total Funds 2025 Total Funds 2024 Unrestrlcted Rpstricted Unrestrlcted Restrlcted Grants Room bookings Community Refreshments Income Rental income Equipment hire Events income Other income Total Charitable activities 619 619 26,153 26,153 28,817 28,817 225 225 778 778 266 266 195 115 1,059 165 1,059 165 loo 1,108 195 115 loo 212 212 1.108 27.785 27.785 32,027 32,027 14
DEAN COURTCOMMUNITY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (continued) 4. OTHER TRADING ACTIVITIES Total Funds 2025 Total Funds 2024 Unrestrlcted Restricted Unrestrlrted Restrlcted EV Charge Polnt Income 1,798 1,798 1,798 1,798 5. EXPENDITURE ON CHARITABLE ACTIVITIES Total Funds 2025 Total Funds Unrestrltted Restricted Unrestricted Restr5cted 2024 Staffing costs Utilities Cleanin8 and maintenance Catering supplies Professional fees Bookkeeping services Community refreshment5 costs Sundry equipment Kitchen and office Supplies Fixtures, fittings and furniture Telephone and IT Insurance Rent Interest payable Depreciation Other expenditure Bank charges Governance Total charitable activities 11,580 3,138 11,580 3,138 10,946 5,659 10,946 5,659 10,118 3,774 13,892 7,817 510 8,327 27 27 324 324 2,200 2,200 19 19 159 159 126 126 451 451 621 621 515 515 749 749 454 454 1,735 1,613 747 1,613 747 1,735 154 154 190 190 8,450 8,451 8,451 8.450 230 230 103 103 li li 1,673 7,085 7,085 1,673 44,335 4,289 48,624 40,495 510 41,005 15
DEAN COURT COMMUNITY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (continued) 6. GOVERNANCE COSTS Total Funds 2025 Totsl Funds 2024 Unrestrirted Restrlrted Unrestrlcted Restrlrted Independent Examination Accountancy services Legal and professlonal fees Other governance expenses Subscriptions 275 275 4,525 4,525 2,215 2,215 1,320 1,320 180 180 568 568 391 391 397 397 1,413 1.413 1,373 7,085 7,085 1,373 7. NET INCOMEIEXPENDITURE FOR THEYEAR 2025 2024 Dlrectors, remuneration Depreciation 8,451 8,451 8. STAFF COSTSAND NUMBERS 2025 2024 Wages Social security costs 11,580 10,946 11,580 10,946 The average number of staff employed during the yearwas 2 (2024: 2). No employee received any pay or benefits in excess of £60,000 in either year. 16
DEAN COURT COMMUNITY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (continued) 9. TANGIBLE FIXED ASSETS Fixtures, Fittlngs, Furniture and Other Equipment Computer Equlpment Leasehold Improvements Total COST At l April 2024 Additions Disposals At 31 March 2025 16,465 7,665 132,801 156,931 16,465 7,665 132,801 156,931 DEPRECIATION At l April 2024 Charge for the year Disposals At 31 March 2025 16,465 7,665 34,753 8,451 58,883 8,451 16,465 7,665 43,204 67,334 NET BOOKVALUE At 31 March 2025 89,597 89.597 At l April 2024 98,048 98,048 io. DEBTORS 2025 2024 Other debtor5 Bad debt provision Prepayments 1,627 1,364 811 420 733 1,074 1,153 17
DEAN COURT COMMUNITY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (continued) 11. CREDITORS AND ACCRUALS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Income received in advance Tax and social securitv Other creditors Loan 769 462 164 1,196 10,000 11,089 1,498 10,000 7,250 Accruals 23,218 19,210 12. UNRESTRICTED INCOME FUNDS Balance as at31 March 2025 Balance at I Aprll 2024 Incorne Expendlture Transfers General funds Designated funds.. Future depreclatlon of roof, solar pane15 and fenclng 10,720 30,871 - 44,335 4,755 2,011 67,794 - 5,000 62,794 78,514 30,871 - 44,335 -245 64,805 13. RESTRICTED INCOME FUNDS 8alance as at31 March 2025 Balance at I April 2024 Income Expendlture Transfers Sovereign Housin8: Local Initiative Doris Fleld Trust LED Lightln8 2,668 2,668 1,000 1,000 Oxfordshlre County CouncTI TVPCF Isecurlty) OCC Fire Precautlon 500 270 500 515 - 3,774 245 3,774 Total restricted funds 4,438 3.774 - 4,289 245 4,168 18
DEAN COURT COMMUNITY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 (continued) 14. ANALYSIS OF NET ASSETS BETWEEN FUNDS 31 March 2025 Unrestricted 31 March 2025 Restrirted 31 March 2025 Total Tangible Fixed Assets Current Assets Current Liabillties 89,597 1,574 23,218 64,805 89,597 2,594 23,218 68,973 4.168 4,168 15. TRUSTEES AND OTHER RELATED PARTY TRANSACTIONS No trustee5 received any remuneration, expenses or received any other benefits from an employment with the charity. There were no related partytransaction5 during this financial year (2023-24: nil) 16. KEY MANAGEMENT PERSONNEL The key management personnel are the trustees. There 15 therefore no associated cost. 19
DEAN COURT COMMUNITY ASSOCIATION (A COMPANY LIMITED BY GUARANTEE) Independent examiner's report to the trustees of Dean Court Community Assoclatlon I report on the accounts of the company for the year ended 31 March 2025, which are set out on pages 12 to 19. Res ective res onsibilities of trustees and examiner The trustees (who are also the directors of the company for the purposes of cornpany lawl are responsible for the preparation of the accounts. The trustees consider that an audit 15 not required for this year under section 14412) of the Charities Act 2011 (the 2011 Att) and that an independent examination is needed. Having satisfied myself that the charlty15 not subject to audit under company law andls 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 inde endent examiner's re ort My examination was carried out in accordance with the general Dlrections given by the Charity Commisslon. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented wlth those records. It also Includes consideration of any unusual items or disclosures in the accounts, and seeklng explanatlons 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 a5 to whether the accounts present a 'true and fair view, and the report is limited to those matter5 Set out in the statement below. Inde endent examiner's statement SPX Oxford Limited provides bookkeeping servlces to Dean Court Community Association and l am an employee of this company. In order to maintain independence, I confirm that I have not been Involved in provision of the bookkeepin8 service. l also confirm that as a member of Chartered Association of Certified Accountants, l 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 requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting bv Charitie5 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: 27 November 2025 JJ• 20