Charlty Roglstratlon No. 1150261
Company Regl$tratlon No. 08322991 (England and Wal•8)
ELLERAY COMMUNITY ASSOCIATION
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

ELLERAY COMMUNITY ASSOCIATION
LEGAL AND ADMINISTRATIVE INFORMATION
Trnste
Mfs J L Bamett
MrMKtrffiII
Mrs M L Hutchln8on
Mr D N Sagar
Mlss T Whl
Ms F Gomez¢uc*son
Mrs S Read
Charlty numb
1150261
Company number
Prlnclpal addro88
Ellaray Hall
Elleray Road
Teddlngton
Mlddlesax
Unltad I￿￿d0M
TW11 OHG
Reglsterod offlc•
Ellaray Road
Teddlngi
Unlled KIngd￿n
TW11 OHG
Indopend•nt •xamlnor
Phlllp Lane, FCCA
1 Park Road
Klngst¢n up￿ Thames
England
Kf14AS

ELLERAY COMMUNITY ASSOCIATION
CONTENTS
Pag•
report
Slatement of Trustee8' responglblllil•8
Independent oxamlnerf8 report
Statement of Ilnanclal actlvlde8
Balanco 8heet
Nole8 to the flnandal 8talements
9-16

ELLERAY COMMUNITY ASSOCIATION
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
Tho Trustees present thelr annual report and finartdal slaL9ments for tho ￿ar ended 31 Marth 2024.
The flnandal Ststements have been prepared In accordance wlth the accountlng pollcles set out In note I to the
ffinanclal statements and compty wlth Ihe Comp8nle8 Act 2006 and 'Accountlng and Reportlng by Charlllas:
Stalernenl of Recommended Practlce appllcable to ￿￿(11183 prepeflng thelr accounts In accordance wlth the
Flnanclal Reporflng Slandard appllcable In the UK al￿ Republlc of lrnland (FRS 102)" (a8 amanded for
aLwunllng period8 commendn9 from 1 January 2016)
ObJectlve• and acdvlllej
The Charltys Ob￿Cts are to further or b8nellt the re8ldents ol London 8orough ol Rlchmond wlthoul dlstlndon of
8ex. 8exu81 orlenlallon. race or of pollllcal, rellglous or olher oplnlons by assodailng together the Sald resldents,
centre mombern and the local authorllle8. voluntsry or other organlsatlons In a common effort lo advance
educallon and to provlde faclllUe8 In the Int8re818 of 80clal welfare for the recreatlon and lel8ur8 Ilme occupauon
wlth the obledlve of Improvlng the quallty of IKe for Ihe elde￿, fo(xslng on rellevlng lonellne8s and Isolatlon.
The alms 01 tho Charfty are to promote Sodal Induslon for the publlc benefit amongst vulnerable adults who are
8o¢lally oxcluded. For tha purp0888 of thls dau88 '8oclalty exduded, rneans adulis who are excluded from
8adety. QT parts ol 8odety as a r08uII of ¢Jne or mNe of the followlffj factors: old age; dlsablllly; lonellnesg;
Isolallon; phy8kal and mwlal heallh dlsabllltl08. The Charlty oblecl8 al80 alm lo rellgf th08e In neod In any
m•nner dwrltalAo In law.
The alm8 01 the Charlty are to consuli and 10am from the dder people In our member¥hlp and the loAI
¢ommunSly. We wlll develop activlues based on our re898rch and wll b8 propared to dovelop the80 further or
drnp them ff thoy are lound10 b• lacklng In 8uppoTL
Tho Tnth8 have pald due regard to guldance188u•d by the c￿lIty Comffllsslon In deddlng whel actMtle8 the
Charfty Should undortake.
The most slgnlkant adlvlty Is the 8ervl¢o and 8UPPOrt to older peopl?. We alm to be frlendty and enc4Juraglng.
We provlde a mld4lay meal at a reasonabla c08t 8fKI 8 wlde range of activl&es on each day of Iho Monday
to Frlday. Our alm Is to offer at least two dally adMUe8 laklng Into account tho varyln9 dl88blllUes of 80ma of our
momb8rn. We bellove pmvldlng acti¥ltle3 glvos tho member8 the opportunlty to 80dallse and make naw frlends,
loam new 8klls and lo bulld up thelr conlldence. Th18 all helps to In¢r•ase 8elf4*eem. These In lum help to
relleve tho18olalon and boredom of belng at home by Ihemselve& Wa 8180 offer In￿O￿Se a¢ce88 lo halrdre88lng
and chlropody ¥oNl￿.
Tho Charfty18 rdlanl on voluniary help. During the year wo had four nwmbern of 8laff. All the rasl ol the lasks arn
dealt ￿th by volunleern.
A¢hl•v•m•nts and prfornianc•
We are a vlbranl and very much 'alfva' 80clal centre, offerfng a wlde tholce of actlvKle8, ¢onvar8aUon, and
laughter. It Is enjoyable to be Involved. Po814ovld we have welcomed an Increase In both mgmber8 and
volunleorn retumlng lo Elleray Hall. Tha T(uslee8 are woTklng towanls the transitlon Into the new Elleray Centre.
We ¢ontlnue to reGruft new Irustees 8nd volunte8r8 from ouislda 80urce8.
Flnanclal ravlew
Our gross Incoffle w88 £203,972 (2023 - £194,647 ) wlih ewendltufe exceedlng Incom• by £3,913 (2023 -
Income exceeded expendlture by £1.832).
Our prfn¢lpal funder¥ wore London Borough of Rlthm¢Jnd Upon Thame$ (vla Rl¢hmond Agg UK) and The
Hampton Fund. M08t of the c(Ka Seryl￿5 are backed by the LBRUT Grant and The Hampton Fund friances our
Athltles & Volunteers Cwdln8tofs po81.

ELLERAY COMMUNrrY ASSOCIATION
TRUSTEES. REPORT (CONTINUED)(INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
Tho Tw8tee8 have agreed thal £45,0(Kl Should be set askle and alsxated for the firture wrchaso of fumliure
and fittlrtgs for Ihe propwd naw centre. In ad(OUon, Iha Trustees have atso sal a￿8 £15.000 for an IT syslom
upgrade and £15.000 for marketlng and publldty of the new centre. This ts refieded In the unrestricted
desl9nated rewves balance of £75,000.
The ￿rIen1 Invèst￿ fv18 to IKAd r888ryes In bank 8cu)unl& In trthl, ￿ have unrestri(aed general
T￿8￿8& of £152.799 (20ZJ - £222,955) and UnreslrfC￿ deslgnated reserves of £75,000 {2023- £nll).
In addllkn lo Ihe deslgnated roserve8, our polky 18 to hold a operattons reserve. The TnJstee8
currenuy con81der th1310 ba In the reglon of £100.000.
The Trustses havo rev18￿1 and 0￿81der&I that ad8ffjole resou￿$ ¢ontThiu&J lo bo avallable to fund the
actlvloes of the d￿lIty for the fore86eable futufe.
The Tnjsteas have consld¢ffjd the ma￿r rlsks to the Charity 18 eX￿sed. and are sallsfied that systems are
In place lo mitlgate exposure to the n￿￿r rfsks.
Nono of the managom8nt truslees hdd any property related to the Charfty.
Koy object1￿8 for tho futurn:
. To contlnuo to provlde a wami, welcomlng and safe envlronment, offerlng a wlde cholco of acthlfj•8 to
promote Indapendenco and wellbetro.
. To offer volunteerfng opportunltbs to poople Ilvlrvj In tha local ccffimunty.
. To meet the tsrgels setwlllth our contract Rkhmond Ago UK to enablo us to contlnue lo rectho
fimdlng.
Struoturn, govwnanc• and monagament
Tho Charlty Is a e4)fflpany Ilmfted by guaraniae and was sat up by a Memorandum and Artldes ofAs8oclatkn on
7th 0￿mber 2011 Tho Charty gthod (*thablo alalu8 (fegl*red charlty number 1150261) on 20th
Dacdmber 2012.
The Trustse8, who are also the dlrectors for th• purpose of Company law. and who servad durlng tho year and up
to Ihe dale of signature of tha finandal ststemants wern:
Mrn J L Bamett
Mr M K Frill
Mrs M L Hulchlnson
Mr O N Sagar
Mlss T Whlte
Ms F Gomez4uck8on
Mrs S Read
The poll&es and procadures for Indudlon and trathlng of trustees are that k￿81 cour808 are used and the latest
Charlty Commtsslon documents are avallable for ¢￿SuIta110n at the centre. Thé management truslees are
reryuited and appolnled annually at the Annual General Maetln
Nono ofthe Truslees has any benefi&al Intwest In the ¢ryny. All ofthe Trusteas are membars of tho company
and guaMnt8e to contrlbute £1 In tho avent of a wlndkng up.
The polky and general managmnt of the affalrs of Elleray CommunltyAssodallon Is dlrathd by the
management Irust•es unless del¢miined oth•r￿a In the Annual Ge￿ra1 Meellng. The Management Comniiitee
nomialty meets regularfy. Tho commmee take into account COM￿ made by the M8mber8 Comnwnlty
Meetlngs. as well as fe6dba¢k fmm m•mber8' quelionnalres.
The d￿rfty Is a member of the local C¢undl for Voluntary Ser¥ko and other d￿rItable org8nlsatlon8 whlch
I￿lUde & KlngstonAccessible Transport and theTeddlW Sodety.

ELLERAY COMMUNITY ASSOCIATION
TRUSTEES, REPORT (CONTINUED)(INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
The Tfuslees. report was approved by the Board ol Trustees.
Mrs J L Barne
Dated: . /Q.

ELLERAY COMMUNrrY ASSOCIATION
STATEMENT OF TRUSTEES. RESPONSIBILMES
FOR THE YEAR ENDED 31 MARCH 2024
The TN8tee& V￿￿ arn al80 Ihe dfectws ol Elleray Communlty As8odallon ts the purpose of company law, are
r•spon81bl8 for preparkng the Trust6a8' Re￿ arKI the lthandal slatomants In acco￿ant4 wlih appllcable law and
Unlted Klngdom Accounllng Standards (Unlled Klngthn GeneraltyAccepted Ac¢ountlng Pra<*e).
Company Law rnqulres tho Tfusl•e8 lo pfepawe Ilnancthl $talements for eath financlal year whl¢h glw a Iwe and
f8lr vlew of Ihe 8tato of affalrs of the Chathy and of the Incomlng re80urc46 and appllcatlon of resources. Includlng
thè kncomo and expendllure. of the charftsble company for that year.
In preparnw these 8tstsmont8, tho Trustees are requlrnd to:
- 1ole¢t 8ultable 8ccounllng polld88 and then appty them coMl8t6nty,
- obsoNe tho methods and prfndp*8 In the Charfllo8 SORP;
- mako Judgements and e8llmale8 that are reasonable and pA￿en(.
- 8tate whether appNcable UK Accounllng Standwd8 have boen followed, subject lo any materfal departures
dlsdosed aThl explalned In tho flnandal 8tal8ffl•nts; aftd
- preparn th• finandal 8talements th• golng ￿nCern ba8ts un1888 It Is knapproprfats to prnsume that the Charfty
WIU coniinue In opernllon.
The TNStee8 ar• re8wi8lble for keopkng adequats ac¢ountlrtg reojrds that dl8cIo80 *lth reasonable accuracy at
any Ilme tho finandal po8lUon of the Charfty armj onable them 10 8n8ure that the flnanclal 81atament8 comply wlth
tho Companles Ad 2006. They are atso re8pon8lble for sal¢guafdlng tho 888ets of the Chanty and he￿ for takln9
rea80nablg 8l•p for the prevenlhm and deteC1k￿ of fraud and othor Irregularftle8.

ELLERAY COMMUNITY ASSOCIATION
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF ELLERAY COMMUNITY ASSOCIATION
I report lo the Trustees on my examination of the financial Slalements of Elleray Community Association (Ihe
Charity) lor the year ended 31 March 2024.
Responslbllltles and basls of report
As the Truslees of Ihe Charity (and also its direciors for Ihe purposes of company law) you are responsible for
the P￿paratIOn of the financial slalements in accordance wlth the requirements of the Companies Act 2006
(the 2006 Acl).
Having satisfied myself Ihat the financial slalements of the Charity a￿ not required lo be audited under Part 16
of the 2006 Act and affj eliglble for independent exarninalion. I report in respect of my examination of the
Chaflty's financial statements cafried out under section 145 of the Charilies Act 2011 Ilhe 2011 Acll. In Carrying
out my examinalion I have followed all the applicable Directions given by the Charity Commission under
section 145{5)(b) of the 2011 Act.
Independent exaffllner's Statement
I have com￿ete￿ my examination. I confirm Ihal no mallers have come lo my attention in connection with the
examination gi￿ng me cause lo believe that in any malerlal respect.,
accounling records were not kepi in ￿SpeCt ol the Charily as required by seclton 386 of the 2006 Acl.. or
Ihe financial slatemenls do not accord with those records: or
the financial statements do not comply with the accounting requirements of seclion 396 of the 2006 Act
other than any requirement Ihal the accounts give a true and fair view which is not 8 maller considered as
part of an independenl examination- or
the finanaal statements have not been prepared in accord8nc8 with Ihe methods and principles ol the
Slalemonl ol Recommended Pfacllce lor accounting and reporting by charities applicable lo charili8S
Preparing their accounts in accordance with the Finanoal 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 wilh the examination lo which
allenlion should be drawn in this report in order lo enable a proper undefslanding ol Ihe financial slalemenls lo
be reached.
Phllip Lane, FCCA
For and on behalf of David Howard Chartered Accountants
1 Park Roa
Hampton Wick
Kingslon Upon Thaffles
KT14AS
England
Oaled.. IO

ELLERAY COMMUNITY ASSOCIATION
STATEMENT OF FINANCIALACTMTIES
INCLUDING INCOME AND EXPENDrruRE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Currnnt financlal ￿ar
Unrestrlctsd Unra8trlct•d Roslrfcted
funds
fun
fund•
Total
2024
2024
2024
2023
tk)natlon8 and legades
Chaiitable actlvhle8
Other tradlng adivloes
Investments
Other Income
52.418
25.413
71,500
123,918
25.413
119,494
23,428
45,426
421
1.277
421
1,277
5,633
Total Income
132.472
71,500
203.972
194.647
EXpendI￿re on:
Ral8lng funds
Chafltable actlvltles
626
207259
127,002
80,257
192,739
Total eX￿ndI￿rn
127,628
80257
207,885
192,815
Not 1n¢omel{expndl￿r&)
(8.757)
(3.913)
1,832
Transfern beiwn funds
(75,1)￿)
75,OCMJ
N•t movement In fvnds
10
(70.156)
75,000
(8,75n
(3,913)
1,832
Recon¢lllatlon of fund8:
Fund balance8 at 1 Aprll 2023
222.955
15.220
238,175
236,343
Fund tsalan￿8 at 31 March 2024
152.799
75.1)00
234.262
238,175
The statement of flnandal acuvttles Indude8 811 galns and108888 rocogn18ed In the year. All Income and ewenditure

ELLERAY COMMUNITY ASSOCIATION
STATEMENT OF FINANCIAL ACTivrriES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Prlor flnandal yaar
Total
fund•
2023
fvndi
2023
2023
Incom• •nd •nd0wM•￿ from:
Donatlons and legade8
Charliable actmlles
Olher Irddlng adl
Investmen1¥
Other Incom•
49.594
Y3,428
45,426
89.900
119,494
23,428
45.426
5,633
5,833
Total InMm•
124.747
69.900
194,647
Expendltur• on:
Ral$lng fund8
Charfiable actlvltle8
76
121.857
76
192,739
70,882
Total expndI￿1•
121,933
70.882
192.815
t Incomel(•xpondliurn) and moveM•nt In fund•
2,814
1982)
1,832
R•conclllatlon of fvnd•:
Fur￿ bal8n¢•8 at 1 Aprll 2022
220,141
16,202
236,343
Fund balanc•• at 31 March 2023
222,955
15,220
238,175

ELLERAY COMMUNITY ASSOCIATION
BALANCE SHEEr
ASAT31 MARCH2024
2024
Tanglble assets
14
4.208
5,609
Current assets
Stocks
Debtors
Cash at bank and In hand
15
16
39,171
221,307
14,691
223,849
261,407
239,426
Credltor8: amounts fdllng due wlthln
ono year
17
(31,351)
(6,860)
¢umnl assets
230.056
Totsl as8ets1088 current Ilabllllles
J4,262
238,175
Net as8et8 excludlng pen81on Ilablllty
238,175
The funds ol Ihe Charlty
Restricted Income fund8
Unresirlcied fvnds - general
Unre8trfcted funds . Oeslgnated
19
15,220
222.955
152,799
75,000
238.175
The company Is enfftled10 Ihe exemptlon Irom the audit requlremeth contalned In Sedon 4T1 ol the Companles Act
2006, for Ihe year ended 31 Marth 2024.
The dlrectors ad(ntyyledge thelr responslbllltles for ¢omplylng wlth Iha fequlrements of the Companles Act 2006
with respect lo accounllng recor(ts and the preparatlon of finandal statemerrts.
The members have noi requlred the company to obtaln an audlt of it8 financlal statements for the year In question In
accofthce wlth sedon 476.
These flnanclal statements have been prepared In accor￿￿8 whh the provlslons appllcable io companles subject
10 Ihe small cornpanles reglme.
The finandal S￿eMents were approved by Iha Trt￿tee$ on .... ..
Mrs J L Bamett
Company reglstrauon number 08S22991 (E￿jIand and Wales)

ELLERAY COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Ac¢ounUng polklos
Charfty Inforniallon
Ell¢ray CommunltyAs8o¢lalknn18 8 thate company fjmlied by guarantee Incorporalod In Ewland and Wales.
Th6 reg181ered 0ffl¢o Is Ellerny H811, Elleray Road. Teddlngkn. Mlddle8ex, TW11 OHG. Unlled Klngdom.
1.1 Accountlng cOn￿ntIon
Tho financlal Slalements have been Pr￿r0d In vAih the Companles 2006 and "fv£counllng
and Reporlng by Ch8rhle8: Statoment of RKommended Pradka appllcable to thaflues preparfng thelr
accounts In accordance wlth the Flnendal Rawrtlng Stsndard appkntsts In the UK and Republlc of Iralartd
(FRS 102)" (as amonded for aco)untsng perh￿ cofflmendng from 1 January 2016). The Charity Is a Publlc
Benefit Enuty a8 dellned ty FRS 102.
The Charlty ha8 taken alfvantago of Ihe pThtsbn8 In the S014P for thafllle8 applylw FRS 102 Updato
8ulletln 1 to prepare a Slalemert ol Cash Flows.
The finanoal slalements are prepared In 8t¢rflng. whkh 18 the fvnC1kx￿ Cuffenry of the Charlty. Monetary
amounts In these financlal siataments arn ffjundad to the noarest £
The flnandal Statements ha4• been F¥epor•d under tho N$torfcal cost conventlon, [modlfied lo Indude tho
revaluauon ol freehold propeth and lo Indude Invulmenl pmpertlaa and certaln finandal In8iNments al fatr
value]. The prfndpal acc4unllng polldes adopted arn set bobm.
12 Golng conc•m
At tho Ilme of approvlng tha finandal 8latements, tha Tnffjlees have a feasortable expectsllon thal ts Charlty
has adequate resource8 lo contlnue In operatt¢nal exlston¢• for the lorg8eeable future. Thus tho TnJ8tees
¢ontlnue to adopt the golng ¢oncem baslg of accI￿nI￿9 In preparfng tho finando18tat•ments.
1J Charltabh fund•
Unre8trlcted fund8 aro avapable for u88 at the d1xrot1￿ of thg Tru8t888 In furth•rnnLW of tholr tharflable
objectlves.
Restrlcted funds are sub￿￿ to spedfic ¢￿dI￿¥ ty doThx8 or granth as lo Ihay may bo used. Th•
purpos¢8 gnd u8es of tho r08tr1cied fuftd8 are sel ¢xrt In the noles to the Ilnanclal 8taiements.
1A I￿omIng r••our¢
Incoffle Is r¢¢ognlsed when the Charfty Is legally enuued lo ft after any porfoffnance cl￿dI￿on$ have I￿n
met, the amount8 can be m•a8ured rellabty. and It18 prctsble thal Income wlll bo rfjethed.
Cash donatlons are reco￿19•d on re*L other donatlon8 are reco9nl8¢d once the Charity has been nolffied
of the donallon, unle38 perfom)an¢e condlUon8 Tequtre delerral of the arnunL lrteome tax (ocoverable In
rolatlon to donatlons recefved under GiftAld or deeds of covonant18 rfjwnlsed at the Ilme of the donatlon.
Logacle8 are recognlsed ￿ recdpt Of H the Ch8rfty has been notified of an ifflpendlng dlstrlbullon.
the amount18 knL)wn, and racelpt Is expocted. If Ihe afflount18 nol kno*m. the legacy18 treated 88 a
conungent assel.
1.6 Resources •xponded
Expendliure18 racognlsed ￿ an acL¥ual basts a8 a11obllty18 InoJTrod. Expendltura Indudes any VAT vthlch
cannot bo fully recovered. and Is rnpNtad as part of thè expenthlure to vknlth It relates.
Charftable expendliure comprlses those c4Jsts In￿rred by the d￿rIty In the dellvwy of118 athllies and
seTrl¢o8 for Its benefldarles. It Indudes tM)th costs thal can be alloLY4ted dtre(* to such actMtla8 and those

ELLERAY COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMEKfs (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng polldeg
(Contlnu•d)
1.6 Tanglbl• Ilxad assets
Tanglble ffixed assets are Initlally measured at ctyl and Subsequenty measured at cost or valuation. nel of
depreclallon and any Impalmient10&8e8.
Depredatlon18 recogntsed so as to wrfio off the cost or valuallon of assets less thelr reshjual valu88 over thelr
Usoful lives on the follo*lng bases:
xtuffjs and fitllngs
25% fedudng balance
The galn or loss atslng on Iho dl8PO8al of an 888Ot Is detemithed 88 th6 difference boiwe8n the sale
pro¢oed$ and the caThylng value of the as8eL and 1$ recognlsed In the statement of finand818Ctlvitles.
1.7 Stocks
Stocks are measured at the low6r of cost and esiimated selllng prko1&8s costs kn Complete and sell. Cost
comprtses dlrect n￿terIalS and, wh¢r6 appllcablo. dlrecl labour co$ls and th080 ovetheads thal have been
Incurred In brlnglng the Stocks to thelr present locatlon and condltion. Items held for dlstrlbution al no or
nomlnal conslderation are measured the lower of replacement cost 8fKJ ctht.
Nei re8Nsable value Is the estimated selllng prke le88 all estlmaled costs of complellon and c08ts to be
Incurred In maTkellng, selllng and dis1n￿ul10n.
1A Cash and cash equlvalents
Cash and cash equlval¢nts indude cash In hand, deposlts held at call with b8nk8, other short4em Ilquld
vothients wlth orfglnal malurttlos of Ihree months or18ss. and bank overdrafts. 8ank ovardrafts are shown
wllhln borrowlngs In ¢urr¢nt Ilabllitses.
Flnandal Ingtruments
The Charfty has elecied lo apply the provlslons of Se¢kn 11 '8a8lc Flnandal Instruments, and Se¢Jlon 12
Ihor Financlal lnstrumantsl88u￿, of FRS 102 to all of It8 finandal Instruments.
Fm8ndal knstrumonts are recognlsed In the Charftys balance sheet when the Charfty becomes party to the
contraciual provlslons of tho InstrumenL
Flnanclal assets and Ilabllluos are offsel, wlth Its net amounts preseni¢d in the finandal stalements, when
there Is a legally enforceable rlght to set off the recognl$8d amounts and there Is an Intenllon lo settle on a
net basls or to reall89 tha asset and 80tt16 the Ilablllty slmuttaneou81y.
Baslc flnanclal assots
Baslc fmandal assets, whlth Include debtorn and cash and bank balance8. are inl&alty mea$ured at
transactlon prKe Indudlng transaclion costs and are subsequently Caffied at amorfsed cost uslng the
effecfjve Interest method unless the arrangemonl conslllules a finan¢lng tran8adlon, vthere the transactlon 1$
measured at the pr￿n1 value of the firture recelpts dl8ts)unted at a markel rato of InteresL Firtanclal assets
¢lassifted as recelv8ble wllhln ono year are not amorll8ed.
10-

ELLERAY COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
A¢counlln9 pollclos
(Contlnuod)
Baslc Ilnanolal IlablllU•s
B8slG Ilnandal Ilabllltles. IndudlrvJ crndltorn and bank loan8 arn Inltlally rewl8•d al tran8aLthn prlcé un1688
the afrangement con8lllul•8 a financlng tr8nsath. whare tho debt Instru￿¢18 measured at Ihg present
value of tho future payinents at a mathet rate of IntwesL Flnanclal Ilablllles da8sifiad as payable
In one year are not amort18ed.
Debt Instrumonts are 8ubsequenlty carrhd at amorftsed ￿8( u8lng tha •ffecth Intsre￿ rats method.
Trade crediiof8 are obllgallons to pay for goods or 8eThlce8 that haw boon acqulred In tho Ofdlnary course of
operatsom from suppller8. Arnounts payable aro dassffied as cuffenl IlablNtles If payment Is due one
year or less. If not, they aro presented a8 noTh￿rro￿ Mabllttkn. Trade ¢reditor8 are recognised InKlally at
transactlon prlce and 8ubs•quontly measured at c081 u8ln9 the effecdve Intern8t mathod.
Derecognldon of flnanclal118blllU•s
Flnan¢lal Ilabllllle8 are der•cffjnl*l vthon th• Chariirf8 oWdadons explr• or afe dl8thargad or
¢artcelled.
Crftkal accounllng ••Umat•• and Judq•m•nts
In the appllGaUon of the Ch8rfty'8 accounllrvJ pollcle8. the TN8t8e8 are requlrnd to make fvdgements.
•8tlmat88 and a88umpiion8 aboul lh• •ng anwnt of a888ts and 118t￿lI￿a$ thal arn not readlly apparanl
from other Sources. Th• 08tlmate8 and auodated a88umplk)n8 arn ba8ed on hl8todcal experianco and oth
factorn that aro ¢on8lderod to be relwanl. Adual rwull8 may dlffer from theae estlmatéa.
The e8llmates and underfylw 8s8umpllon8 arn r•thod on an ongolng ba81& Rw181ons to 8¢counllng
•8tlmate8 are r8¢ogn180d In tho perfod In tha e8tlmate Is rovl8ed where the rev181on 8ffeci8 only that
perlod, or In the perlod of th¢ revlsknn and ftthre periods vthere the rovl8lon affocls both current and fuiure
perk)d8.
Incom• from donatlon• and l•gacl••
Total Unr•thct•d Rogtrfct•d
fvnd•
funds
2023
2023
Total
rtd•
funds
2024
2024
2023
Donatlons and glft8
Income from Grants
3.408
42.159
4.027
3,408
112,059
4.027
71,500
116,844
S.$77
89,900
5,577
52.418
71.$00
123,918
49,594
69,900
119,494
11

ELLERAY COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Charftable actlvltl•8
In¢om•fr•m
¢h•dlab
actlvltl
Total
2023
Sales of food and bovorages
Ancluary tradlng Incomo
24.079
24,079
1,334
22,120
1,308
25,413
25.413
23.428
othor tradlng acthiltlos
2024
2023
FLmdr8lslng ovant8
Shop Income
Letllng and Ikonslng arrangem￿13
21,974
976
18,914
1,394
25.118
Olher tradlng actlvltles
52,943
45.426
Incom• from Invoslments
Unre8trlcted Unrogtrlcted
funds
fund8
2024
2023
Intrnst rncefvablo
421
oth•r Income
Unrostrfcted Unr¢$trl¢tod
funds
nd¥
2024
2023
ETNA Communlty Centre and Blg Green Week Granl
Dlgltal Induslon Grant and Jubllee Party Grant
1,277
5.633
12-

ELLERAY COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Expendlturn on ratslng fvnds
Unrestrlctad Unr¢8tr1ctod
funds
funds
2024
2023
Fundral8lng and publlclty
Publldty costs
626
Charflabh actlvftl•8
2024
2023
Staff ¢osts
Dopffjdallon and Impalmiont
Rent and Water
Llghtlng and H•ating
Repatr8 and Maknlenance
Insurance
Staff Tralnlng and Recrultment
Other ¢osts and IT costs
Telophon8
Prfntlng, Po8tsg• and Statlonery
Fees f¢r 8Ctlvllles
Cleanlng malerfa18 and Servkes
Lottery, raffles and falr
Purcha8e of food and bevefagos
81,317
1.869
45,239
17,658
321
2,584
413
2217
672
1,277
12,529
13,187
1.402
46,S49
18.052
765
3,006
2.725
671
1.232
14,403
12,598
48
12.262
9.607
203,102
188,938
Share of govemanca costs
4.157
3,801
207,259
192,739
10 Not mov•ment In funds
2024
2023
Tho net movement In fundg Is staled after d￿rgIng1{creditlng}.
Dopredallon of ¢xnéd langlble fixed as88ts
1,402
11 Trust•88
None of the Trustees (or any pefsons C4)nnecied wlth tham) recefv6d any remunerallon or boneffts from Ilh8
Charfty durfng tha yaaf.
13-

ELLERAY COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
12 Employ¢
The av¢rag& monthty numbor of employees duthg the year was:
2024
Numbor
2023
Numbor
Employm•nt CO81s
2024
2023
Wages and salartes
Sodal securfty costs
84.250
4,255
77,763
3,554
88,505
81,317
Thero ￿re no employeos whose annual remunerallon was more than £60,000.
13 Taxthn
The Charity Is exempt from taxatlon on Its adlvttles be¢au8e all Its Ino)me Is applled for tharflablo purposes.
14 Tanglbh flxed assots
Illllngs
At l Apru 2023
13,628
At 31 March 2024
13,628
Depreclatlon and Impalrnient
M 1 Awil 2023
Depr6dallon charged In the year
8,020
1,402
At 31 Mar¢h 2024
9.422
Carrylng amount
At 31 March 2024
4,206
At 31 March 2023
5,609
15 Stocks
2024
2023
Flnlshed good8 and good8 for resale
929
14-

ELLERAY COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
16 Debtor•
2024
2023
Amount8 falllng du• vAthln on• year.
Trade deblorn
Prnpayments artd ac(xued Incom•
26.339
12,832
2.017
12,674
39.171
14.691
17 ¢r•dllorn: amount• falllng du• wlthln on• y•ar
2024
2023
Not•s
Other laxatlon and •odol sewrfty
Grnnl Income In advanc•
Trade credltorn
Other crediiof4
Accwals and dalerfed Incom•
2.493
Z3,002
3,576
1.811
18
2,280
31,351
6,880
18 Grant In¢om•
Doferrnd Income18 Induded In tho Ilnandal siatements 88 follow8:
2024
2023
Grants reedved In advartca
23,002
19 R••trl¢t•d fvnd•
Tha restrlcled funds of the charlty conwth the Unexpe￿ad balances of donatlons and grants held on trust
subject to spedfic condlllons by donor8 as to how they may be used.
At 1 Aprfl
Incomlng Regources At 31 Mar¢h
2023 rnsourcos
expended
2024
15,220
71.500
(80.257)
6A63
Pr•vlous y•ar
At 1 Aprll
In¢omlng Resourcos At 31 Mar¢h
2022 rnsour¢u exp•ndod
2023
16,202
69,900
(70,882)
15,220
15-

ELLERAY COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
20 Unrestrlctod funds- Deglgnated
The Unrestrfcted Deslgnated Fund has been de8lgnated and sel aslde by th• Trustees In order lo help fvnd
the charity to tha new centre, lo fund an IT systsm upgrade and for markeung or publldty for the new
COMM￿lty cantre.
At 1 Aprfl
2023
Transfern At 31 March
2024
New centre fund
IT upgrade fvnd
Math•llng and publl¢lty for new comfflunlty centre fvnd
45,000
15,000
15,000
45.000
15.000
15,000
75.000
75,000
21 Unrostrlctad fvnds
Tho genernl unrestrlcted fvnd has arfsen from tho normal artlvilles of the tharlty. The general unr•strfcted
lunds of the charfty comprlse the un•xpended balancos of donauons and grants whlch are not subject to
$peofic condlllons by donorts. It Is unre*rfdod and can bo used In accordance wlth charflable obiects at the
dlscretlon of the Trustoes.
At 1 Aprfl
Incomlng Ro•our¢os
2023 r•8our
expendgd
Transforn At 31 March
2024
General fund8
222,955
132.472
(127,628)
(75,000)
152.799
At 1 Aprfl
Irmmlng Resoufces
2022 rosour¢e¥ expanded
Transforn At 31 March
2023
General fimds
220.141
124.747
(121.933)
222,955
22 Relatod party lrnnsactlons
There no dlsclosalJl8 related paty transacllons durfng the year (21Y23- none).
16-