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← Westbury Community Project

2025-03-31-accounts

Charity registration number: 1146796

Westbury Community Project

Report of Trustees and Unaudited Financial Statements

For the Year Ended 31 March 2025

JG & Associates

Sunley House Bedford Park Croydon CR0 2AP

Westbury Community Project

Contents

Trustees' Report 3 - 9
Independent Examiner's Report 10
Statement of Financial Activities 11
Statement of Financial Position 12
Detailed Statement of Financial Activities 13 – 18

Page 2

Westbury Community Project

Trustees' Report

The Trustees present their report with the Financial Statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) ‘Accounting and Reporting by Charities' issued March 2005.

Reference and Administrative Details:

Charity Registration Number 1146796
Principal Office 183 Handcroft Road
Broad Green
Croydon
Surrey
CR0 3LF
Trustees Rev Joel HAYE (Chair)
Richard BOWEN (Vice Chair)
Jasmine BROWN
Martin BROWN
Natalie BRYAN
Angela EDWARDS
Samuel FACEY
Tyrone FORBES
Jennifer GORDON
Neville JOHNSON
Steven JOHNSON
Rev Grace WALDER
Bankers Barclays Bank Plc
1 North End Croydon
Croydon
CR9 1XS
Insurers Towergate Underwriting Group Limited
Towergate House
Eclipse Park
Sittingbourne Road
Maidstone
Kent
ME14 3EN
Independent Examiner JG & Associates
Sunley House
Bedford Park
Croydon
CR0 2AP

Page 3

Westbury Community Project

Trustees' Report

Structure, Governance and Management

Corporate Structure

WCP has two registered charities, numbers: 1146796 and 1166058, the latter being a Charitable Incorporated Organisation (CIO). Both charities are part of the WCP corporate structure and the CIO will be used to carry out other charitable activities.

Nature of governing document

The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity.

Risk Management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

Page 4

Westbury Community Project

Trustees' Report

The Trustees present the Treasurer’s report on behalf of the Charity for the year ended 31 March 2025.

1. Principal Activity

The Westbury Community Project (WCP) is an unincorporated charity, a voluntary community social enterprise (vcse) that aims to relieve the needs of people living in the community, principally but not limited to the London Borough of Croydon (LBC) and the surrounding areas. The charity seeks to provide facilities for the benefit of people in its locality, particularly the needs of the elderly, young people and the homeless.

The objectives of WCP are: to support those in the community who are often hard to reach regardless of age, class, disability, gender, sexual orientation or race, through the provision of meals, social and other activities which include the Mercedes Amos Day Centre, the Croydon Youth Initiatives and the Croydon Kitchen Projects.

WCP completes its 36th year of providing essential support services to the local and wider community. In spite of the Charity’s continued financial challenges and reduced resources, the Trustees are pleased to see that once again WCP has excelled in its delivery and development of charitable activities for public benefit and performance of community support services.

In 2022, due to financial constraints which still persist, LBC is no longer committed to funding WCP over three years and future applications will be assessed alongside other competing organisations. On the 31st March 2023, as a result of these measures, LBC’s three years’ grant came to an end. On the 1st April 2023, undeterred by national and local grant restructuring, WCP continued to implement innovative fundraising strategies, including crowd funding and other appeals.

In 2024-25 , the economic funding climate continues to prevail and despite the charity’s best endeavours WCP realised an operating loss of £42,449 ; a significant decrease however from the 2023-24 surplus of £4,781 . Although this decrease was largely due a lack of programme funding which resulted in a significant income decrease by 88.7% from £97,835 (2024) to £30,970 , WCP continues to work in close partnership with other local vcse’s, sourced other funding streams and secured for it Youth (Summer) Programme andCroydon Kitchen Project.

As WCP begins a new chapter in its illustrious history, 2025 saw a shift in fundraising strategy from being heavily dependent on specific local authority funding to one of more self-initiative and reliance. This shift prove fruitful in many ways, despite a minor reduction in donations from WCP members and friends; down from £7,584 (2024) to £6,904 , luncheon club contributions down from £24,730 (2024) to £20,480 , reserves held at the bank down from £120,210 (2024) to £77,949 , while investment income (interest on savings); rose from £833 (2024) to £1,015.

WCP’s cost reduction strategy continues to yield saving with a slight decrease in expenses from £93,054 (2024) to £73,419. Although the charity is not entirely where it would like to be financially, it is confident that plans already in place will minimise waste, whilst maintaining the high quality of services offered weekly to its luncheon club and youth members, and the wider community.

The Trustees take this opportunity to commend its dedicated professional support team of staff and committed volunteers who continue to provide excellent care support services to all its participants. It is a privilege to be a part of this great organisation and to serve alongside the other trustees in its governance.

The Board would like to thank the staff at JG & Associates, Independent Examiners, for their rigorous external examination of our annual financial statements and consultation given.

Page 5

Westbury Community Project

Trustees' Report

2. Policy on Reserves

The Trustees have established a policy whereby, funds are available from the unrestricted funds to be held on fixed reserves, to be fully utilised in the ongoing activities of the project. Funds received for restricted purposes are separately identified, accounted for and applied towards the restricted purpose. The minimum level of reserves to be held in the general fund is an amount equal to the centre operating costs for six months.

3. Surplus / Deficit

The deficit for the year under review is £42,449. The net aggregate surplus carried forward is £73,655 A summary of the results for the year’s operation is given in the Statement of Financial Activity. The Trustees are the members of the management committee who served during the year ended 31 March 2025 and who received no remuneration are listed on page 16 of this report.

4. Objectives and activities

WCP has been successful in the past at fundraising but with an ever-evolving situation, we constantly evaluate where and how best we can serve the needs of our growing community.

The Mercedes Amos Day Centre Project

Rooted in Purpose, Growing in Care

The Westbury Community Project, and by extension, the Mercedes Amos Day Centre, was established in faith and determination, to bring a sense of community to those who, on the whole, had lost community having retired or who had grown up families. The growth metaphor is very powerful, one which is universally recognised and acknowledged as one which indicates life and productivity.

The purpose, of establishing community for those with similar values, and having an understanding of what needed to be done to fulfil these aspirations, the founders Mr and Mrs Amos, set about creating opportunities for self-expression through different activities as well as occasions for volunteering in a day centre setting.

The roots of this organisation, most of which often goes unnoticed, were grounded in the ‘soil’ of hard work, sacrifices and the often silent commitment of a number of persons who gave of their time and resources without expecting any financial remuneration. There was only the satisfaction of doing something which could potentially have a lasting impact of meaningful interactions leading to a feeling of well-being for its recipients.

The ‘fruits’ of this planting have been manifold. Aside from the obvious activities such as the exercise class, table top games, Memories Project, healthy meals, trips and outings etc., there is also the intangible of the caring environment, the reduced isolation, friendship groups, helpful volunteers and a sense of belonging to the ‘club’, as it is affectionately called.

The following are activities we were involved in during the past year as we continued to fulfil our purpose of growing in care:

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Westbury Community Project

Our heartfelt thanks to all those, over the years, have played their part in our growth. May we continue to produce fruits of support, passion, commitment and dedication, with joy, to those in our care that they may ultimately have a feeling of wellbeing.

Croydon Youth Initiative Programme

In the year under review, the Programme did not deliver Arts & Crafts, Skills Development, Games & Challenges, Food Nutrition Facts & Benefits and Sports & Recreational Activities due to a lack of funding. The Programme will continue and the committee members are encouraged to secure regular funding to ensure children and families benefit from this local youth initiative.

Croydon Kitchen (CK) Project

CK opened its doors on 5 June 2021 to serve the needs of the local community, and continues to Serve the Community on Saturdays from 12 noon to 2:00pm with hot meals, food parcels, blankets, clothes and other items in support and a lack of companionship with a warm and safe environment for local residents and people from the surrounding areas who are experiencing hardship, those who have no recourse to public funds homelessness, discouragement and dealing with a sense of hopelessness. In November 2021, the Project extended its community outreach with the launch of Croydon Kitchen Express. CK continues to work with communities where there is a dearth of help available.

In 2025, operating from the Lawrence Centre, the Project offered two community outreaches:

Combined, the Project served approximately 200 beneficiaries per week; 800 monthly that are from Croydon and surrounding arears who are less fortunate individuals, and this number is steadily rising. The Broad Green New Testament Church has assisting in the building of a purpose-built kitchen, which has improved the quality and delivery of services, making it possible for CK to increase its community participation and extends its reach.

CK is also engaging with groups for increased collaborations and forging other partnerships with other likeminded agencies to provide a health advice such as the NHS and Croydon Council to provide counselling and signposting services to individuals so they are able to help themselves to improve their quality of life.

During the year, collaborations with NHS saw:0

Collaboration with Croydon Council saw:

Page 7

Westbury Community Project

Connecting with to Croydon Voluntary Action provided:

Linked to the Black and Minority Ethnic (BME) Forum

In its short existence, CK has not only become recognised name within the Borough for support, but has also been able to create within the Broad Green of Croydon a warm, safe and friendly environment for individuals and families to share and receive needed services. The Lawrence Centre has quickly become known as a ‘safe haven’ in the community where all are received with faith, hope and charity.

CK is honoured to report that lives have been changed and the members are committed to being rooted in purpose, while growing in care year on year.

5. Objects and aims

The Mercedes Amos Day Centre

The Project began in the mid 80’s as a luncheon and social club, originally for the BME community who felt affinity for a shared heritage culture. Today, the Centre is open to its beneficiaries and the wider community three days per week, from 10 am to 5 pm, and its objects are to promote physical health, recreational activities, and healthy eating to over 90 patrons who attend on a weekly basis. Service provision aims to enable its beneficiaries to live fulfilled lives by promoting good physical health including the provision of opportunities for physical and recreational activities.

Croydon Youth Initiatives

Within the youth remit, are initiatives aimed at 6-16 year olds, encouraging responsible citizenship and leadership training, as well as helping low income families with its Holiday and Food (HAF) provision programmes. In addition, the HAF in line with the initiative of the Department for Education caters for the needs of the children from low-income households and those who receive free school meals, (FSM) to be able to receive hot nutritional meals in the school holidays. The service also provides summer and winter camps for children and caters for 5–16 year olds.

Croydon Kitchen

The Project caters for the physical and psychological needs of the homeless, providing hot meals on a Saturday, within the Croydon community in a warm and safe space to facilitate the wellbeing of its users.

6. Public benefit

The Trustees have paid due regard to the guidance on public benefit produced by the Charities Commission and are confident that the work of the charity meets the criteria for public benefit.

7. Contracts with Trustee

There were no contracts of agreements subsisting during or at the end of the financial period in which a trustee of the charity is or was materially interested and which is or was significant in relation to the business of the charity.

Page 8

Westbury Community Project

Trustees' Report

Statement of Trustees' Responsibilities

The Trustees are required by law to prepare statements which give a true and fair view of the statement of the Charity at the end of the financial period. The financial statements must be prepared in accordance with the required formats and disclosures of the Charities Act 2011 and with applicable accounting standards.

The Trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The Trustees confirm that the financial statements comply with the above requirements. The Trustees are also responsible for maintaining adequate accounting records to enable them to ensure that the financial statements comply with the requirements of the Charities Act 2011.

They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed 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 charity and of the incoming resources and application resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to:

Page 9

Westbury Community Project

Trustees' Report

Statement of Trustees' Responsibilities

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed.

They are also responsible for safeguarding the assets of the charity and for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity's website.

Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

The annual report was approved by the trustees of the charity on 25 August 2025 and signed on its behalf by:

Atha fog

.........................................

R Bowen Trustee

Page 10

Westbury Community Project

Independent Examiner's Report to the trustees of Westbury Community Project

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2025 which are set out on pages 12 to 18.

Respective responsibilities of trustees and examiner

As the charity’s trustees of Westbury Community Project, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Westbury Community Project's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of Westbury Community Project as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

..................................................... Soe

Joanna Goodridge MICB

JG & Associates

Sunley House Bedford Park Croydon CR0 2AP

Date: 25.09.2025

Page 11

Westbury Community Project

Statement of Financial Activities for the Year Ended 31 March 2025

Income & Endowments from:
Donations and legacies
2
Earned from Charitable activities
3
Earned from other activities
Investment and other income
4
Total income
Expenditure on:
Activities for generating funds
Charitable activities
Other expenditure
Total expenditure
Net (expenditure)/income
Movement in funds
Transfers between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
9
Income & Expenditure
Notes		 Unrestricted
Funds
£
6,904
20,480
-
1,686		 Restricted
funds
£
-
1,900
-
-		 Total
2025
£
6,904
22,380
-
1,686
30,970
(45,657)
(24,782)
(2,980)
(73,419)
(42,449)
-
(42,449)
116,104
73,655		 Total
2024
£
7,584
88,996
-
1255
29,070 1,900 97,835
(45,657)
(4,447)
(2,980)		 -
(20,335)
-		 (44,715)
(45,070)
(3,269)
(53,084) (20,335) (93,054)
(24,014) (18,435) 4,781
- - -
(24,014)
84,557		 (18,435)
31,547		 4,781
111,323
60,543 13,112 116,104

All of the charity's activities derive from continuing operations during the year ended 31 March 2025. The total funds breakdown for 2025 is shown in note 10 (page 17).

Page 12

Westbury Community Project

Statement of Financial Position as at 31 March 2025

2025 2024
Balance Sheet Notes
£ £
Debtors: Amounts falling due within 1 year
Debtors 7 442 394
Cash at bank and in hand 77,949 120,210
78,391 120,604
Creditors: Amounts falling due within 1 year
Accruals 8 (4,736) (4,500)
Net current assets 73,655 116,104
Net assets 73,655 116,104
Funds of the charity:
Restricted income funds
Restricted funds 1,900 31,547
Unrestricted income funds
Unrestricted funds 71,755 84,557
Total funds 9 73,655 116,104

The financial statements on pages 12 to 18 were approved by the trustees, and authorised for issue on 25 August 2025 and signed on their behalf by:

Atha fog

……………………………………….

R Bowen Trustee

Page 13

Westbury Community Project

Detailed Statement of Financial Activities for the Year Ended 31 March 2025

1. Accounting policies

Statement of compliance

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard 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 Charities Act 2011.

Basis of preparation

Westbury Community Project meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Presentational Currency

The presentation currency of the financial statements is the Pound Sterling (£).

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Depreciation and amortisation

Asset class Depreciation method and rate Fixtures and fittings - 25% on reducing balance Motor vehicles - 25% on reducing balance Computer Equipment - 25% on reducing balance

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Page 14

Westbury Community Project

Detailed Statement of Financial Activities for the Year Ended 31 March 2025

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.

Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Pensions and other post retirement obligations

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Income

The charities sources of income are set out in the notes to the accounts under income receivable.

Income and expenditure relating to the activities are detailed in the movement of funds statement. Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

2. Income from donations and legacies

Income Sources
Voluntary Donations
LBC-CN
Croydon VA
CPD (Training)
Others–Gift Aid
Totals £		 Unrestricted
funds
General
£
6,904
-
-
-
-

6,904		 Restricted
funds
£
-
-
-
-
-		 Total
2025
£
6,904
-
-
-
-
6,904		 Total
2024
£
7,584
-
-
-
-
7,584

Page 15

Westbury Community Project

Detailed Statement of Financial Activities for the Year Ended 31 March 2025

3.
Income from charitable
Sources(Restricted &Unrestricted)
Luncheon Club (Unrestriucted analysed below1)
London Borough of Croydon (LBC) Grant - Day Centre Project
Restricted Funds (analysed below2)
1 Luncheon Club comprise of amounts received from:
Club services
Membership fees
Partners & Friends
2 Restricted Grant amounts received from:
LBC - Croydon Youth Initiative Programme(R)
National Lottery Community Fund - Croydon Kitchen(R)
Ros Harding Trust Grant–Exercise/Memory Project(R)
4.
Investment and other income
Unrestricted (General) Income
Interest receivable on bank deposits
Income other		 £
2025
Total
20,480
-
1,900
22,380
Total
20,480
-
-
20,480
Total
-
-
1,900
1,900
Total
1,015
671
1,686		 £
2024
Total

24,730
-
64,266
88,996
Total
11,530
1,020
12,180
24,730
Total
33,738
27,528
3,000
64,266
Total
833
422
1,255

5. Trustees’ remuneration and expenses

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees’ expenses

There were no trustees' expenses paid for the year ended 31 March 2025 or for the year ended 31 March 2024.

Page 16

Westbury Community Project

Detailed Statement of Financial Activities for the Year Ended 31 March 2025

6. Staff costs

The monthly average number of persons (including senior management team) employed by the charity during the year expressed as full-time equivalents was as follows:

Staffing Levels
Employee during the year
No employee received emoluments of more than £60,000		 2025
No.
2023
No.
3
3

7.

Tangible fixed assets

Cost
At 1 April 2024
Disposals
At 31 March 2025
Depreciation
At 1 April 2024
Reversal of Depreciation
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024		 Furniture
and
equipment
£
-
-
-
-
-
-
-
-		 Motor
vehicles
£

-

-

-

-

-

-

-

-		 Computer
equipment
£

-

-

-

-

-

-

-

-		 Totals
2025
£

-

-

-

-

-

-

-

-

Page 17

Westbury Community Project

Detailed Statement of Financial Activities for the Year Ended 31 March 2025

8. Debtors

Descriptions
Prepayments
9.
Creditors: amounts falling due within one year
Descriptions
Accruals		 2025
£
2024
£
442
394
2025
£
2024
£
4,736
4,500

10. Funds

Unrestricted (general) funds
Restricted funds
Total funds £
Unrestricted (general) funds
Restricted funds
Total funds £		 Balance at
1 April 24
£
84,557
31,547

116,104
Balance at
1 April 23
£
102,911
8,412

111,323		 Incoming
resources
£
29,070
1,900
30,970
Incoming
resources
£
33,569
64,266
97,835		 Resources
expended
£
(53,084)
(20,335)
(73,419)
Resources
expended
£
(51,923)
(41,131)
(93,054)		 Balance at
31 March 25
£
60,543
13,112
73,655
Balance at
31 March 24
£
84,557
31,547
116,104

Page 18