Charfty RegIstr￿9￿ No. 1150261 Company Reglstratlon No. 08322991 (England and Wales) ELLERAY COMMUNITY ASSOCIATION ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ELLERAY COMMUNITY ASSOCIATION LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mrs J L Bamelt (Chair of Trustees) MrMKHill Mrs M L Hutchinson Mr D N Sagar Ms F Gomez.Cuckson Mrs S Read (Relire(114 Febnjary 2025) Kalharine Amè Richards R Dollery Mary Bishop" Stephen C¢x*rane- (Appointed 10 DeGernber 2024) (Appolnled 10 December 2024) (Appointed 10 December 2024) (Appointed 14 February 2025) ¢hartty numb•r 1150281 Company nUM￿r 08322991 Prlnclpal addr•$• Eileray Hall Elleray Road Tèddington Middlesex United Kingdom TWI1 OHG Reglst¢r•d offlce Elleray Hall Eller8y Road Teddington Middlesex United Kingdom TW11 OHG Independent examlner Slobhan Glenisler. FCA 5 Th6 Squwo Bagshot Surrey Untied Kingdorn GU19 SAX ELLERAY COMMUNITY ASSOCIATION CONTENTS P•9• Truste•s' report atement of Trustaes. responfAblrties Independent examlnef8 rèport Slatemanl of Ilnan¢401 a*Xlvllies Balan￿j 8heel Notes to the fman(xal ststemeiii¥ 8-16 ELLERAY COMMUNITY ASSOCIATION TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The Trustees present ther annual report and financial statements fot the yaar ended 31 March 2025. The financial statements have been prepared in accordance wrth the accounting poI￿leS sel oul In nole 1 to Ihe financial statements and comply wrth the Companies Acl 2[￿ and 'Accounting and Reporting by Charities". Statement of Rei*mmended Practice applicable to charities preparing thoir accounts in accordance with the Financial Reporting Slandard applicable in ttl8 UK and Repubtsc ol Ireland (FRS 102). (8$ arnended f acGounting periods ￿mMell￿n9 from l Janu8ry 2016) Obj8ctiv•s and •¢tlvlll•• The Charttls objects are lo lurther or benefil the residents ol London Borough of Richmond whhoul dlstlnctKin of 8ex sexual orientatbn, Tace or of political, rek'gious or other opinions by assodating together tha saKJ residents, centre Members and the local authorlties. voluntary or other organisations in a ¢ornmM effort to advance educalion and to proiride faciNties in the intewests of soc4al weware for the recreab'on and leisure time 1xcupa￿On wrth the objectivo of improving the qualty ol life for the eldefly. foGusing on rekneving loneline88 and isdation. The aims of the Charty are to promote social Indusion for the public beneffit amongst vulnerable adults who are socially excluded. For the purposes of this clause 'socially exduderf me8n$ adults who are exclud8d from $oclety. or parts of sodety as a resuft of one or more of the followin9 factors: okj ago., dlsabilty, Sono1ines5; isolation: physical and mental health di5ab1lrt￿s. The Charity objects al80 aim to rellef Ih05e In need In any manner charbtable in law. The aims of the ChaTIty are to consult and leam from the older people in our membership and the local community. Wq wlll develop new aclmties based on our research and will be PTep8red lo develop these further or drop Ih8m if they are found to be lacklng in support. The Tnjslees have pald due regard to gu#JanGe188uod by the Charfty Commission in derAdin9 whal 8¢tivllle6 tho Charity should undertake. The most significant activity Is Ihe 5ervlc8 and support to older people. V+le alm to be friendly and encouraging. We provide a mid-day meal al a reasonable c051 and a wide range of activities on each day of Ihe week, Monday to Friday. Our aim is lo offer al least tsyo daily actiwlies taking into account Ihe varylng disabili16es of some of our members. We believe providing actiwties gives Ihe members Ihe opportunity 10 50¢ialise and make new friend$, le8rn new skills and to build up their confidence This all helps lo increase self-esteem. These in turn help to relieve the isolation and boredom of being al home by themselves. We al80 offer lTrhouse to hoirdressing and chlropoty service8. The Charity 1$ feliant on voluntsry help. DuriNJ the year wo had four members of slaff. All the rest of the tasks are deall with by ¥r*lunteer5. Achlev•m•nts Ir￿ perforniance We are a wbranl and very much 'alive' Social centre. offefing a wide thoice of activities, conversation. ar laughter. 11 15 enjoyable to be involved. Posl-cowd we have welcomed an increase in both member6 and volunteers retumlng to ElleTay Hall. The Trustees are working Iow8rds the transition into the new Elleray Centre whith IE expected lo be ¢omF4eled in 2025. We continue to recruil new trustees and volunleers from oulside 8ource8. Financial Yevlew Our gross income was £228.500 (2024 - £203.972 ) wtth expenditufe exceeding incom8 by £7,696 (2024 - expenditure exceeded income by £3,913). Our prin(#pal fvnders wer8 London Borough of Ri￿n￿)d Upon Thames (via Richmond Age UIQ and The Hampion Fund. Most of the core servTrces are bad(ed by the LBRUT (>anl and The Hampton Fund finances our Activrties & Volunteers Cctrordinalorfs posl. ELLERAY COMMUNITY ASSOCIATION TRUSTEES. REPORT (CONTINUED)IINCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The Trustees have agreed Ihal £45.000 should be sel asKle and allocated for the futUTe purchase of fumilure and ffftings for the proposed new c4ntre. In addrtion. the Trustees have also set aside £15,CK)O for an IT syslem upgrade and £15,￿ for maTketlng and wbliuly of the new centre. This is felleGted in the unrestricted designated roseffts balance of £75.CKKJ. The current Investment pow is to t￿Id our reser￿ in bank accoun16. In lotal, we have unrestTiCtad g•ner41 reserves of £151.566 (2024 - £152.799) and unrestrKa8d desyrklt•d re88rves of £76.(KK) {2024 - £75.000). In addltion to Ihe de¥l￿ated re8erve8. our pollty 18 to hokl a Six-rnonth opèratk)n6 reserve. Tho Trustees ¢urrenlly Consider thls lo be in Ihe region of £100,0W. The TTUStees have reviewed and C￿￿Idered that adequate T8sourc8s contlnued lo be avalloble lo fund the acthiities of the tharity th8 fornseeable fthure. The Trustees have consldered the malor risks to ￿K* the Charity is expos•d, and aro satlsfied Ihat 5yslems are In ple¢e to mitsgate exposure lo the major Tisks. None of the management IfU8tees hold any PTopeTty relal•d lo the Charlty. Koy ObloctiYM for th• futsrn: To ￿ntinue to provide a warm, welcomiNJ aNI safe environment. offerlng a wlde choiix of activtties to promote independence and wellbeing. . To offer volunleering Opportunities ￿ people Ihrfng in Ihe local comwwnlty. To rneel ihg kngets set wFlliin (xntrad wilh Rthmond Age UK. lo enable us lo (¥ntlnue to receEve funding. Stru¢lure, gov•mance and management The Charity is a company limited by guarantee and was set up by a Memorandum and Articlès of Association on 7th December 2012. The Charity gained chaiitable status {reg￿tered ￿￿[rtY number 1150261) ￿ 20th Decemb8f 2012. The Trustees. who are also the direciors for the purpw of company law. and who sor¥ed during Ihe year arw up to the date of signature ol the financial slalements were: Mrs J L Barnett (Chair of Truslees) MrMKHill Mrs M L Htrtchinstrb Mr D N Sagar Miss T ￿1th11e Ms F Gomez£uthon Mrs S Read (Retlred 14 FebrLW 2025) Kaiharine Anne Richards R Dollary Mary Bi8hop" Stephen CodwaM- (Relired 27 Novemb8T ?￿4> (Appointed 10 D￿ember 2024) 64ppoint•d 10 De¢¢mbor 2024) {APpo￿ted 10 December 2(Y24) (Appointed 14 February 2025) ELLERAY COMMUNITY ASSOCIATION TRUSTEES, REPORT (CONTINUED}(INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 ' Mary Bishop ( Ctropled onto the Board of Trustees on 1(Ah Decembtsi 2024. This appoinlment wil be ralified at thé Annual General Meeting on 111h Novemb8r 2025) . ' Stephen Cochrane { Cowopted onto the Board ol Trusteès on 14th February 2025. Th1$ •ppolntment wlll be rgtified al Ihe Annu•l G¢ner•l Meeting on 11th November 202S}. The poll¢les and ￿￿edureS fof induction and tTaining of trusle•s are Ihat local courses are used arKI the lale8t Charrty Commission documents are availab18 Consuttatlon at the centre. The managomenl trustees afe recxuited and appointed annualty at the Annual Gener81 Meebng. None of the Trustees has any benefioal interest in the company. All of1he Trustee8 are mornbers of Ihe company and guarantee to contn'bute £1 in the event ol a winding up. The polScy and general managemenl of the affairs of Eller8y Community Associalion is directed ty Ihe man896ment trustees unless determined otherwi80 in Ihe Annual Gener81 Meeting. The Management Committee nomially meets regularty. The Committee take into accounl comments made by the Mernbers Community Meetings, as well as feedback from member5, questionnaires. The charity is a member of the local Council for Voluntary se￿iCe and other charitable organisalk)ns whlch inclLKle Richmond & Kingston AccessitAe Transport and the Teddinglon Society. The Truslees. report was apwoved by Ihe Board of Tnjstees. Mr• J L B*rn•tt {C alr of Tw•t•￿I ELLERAY COMMUNITY ASSOCIATION STATEMENT OF TRUSTEES. RESPONSIBILrriES FOR THE YEAR ENDED 31 MARCH 2025 The Ttuslees. who are also the direcaors of Elleray Cornmunity Assoctaiion for the purpose of company law, are responsible for preparing Ihe Trustees. Report arKI the financial statements in ac(xirdaYKe ￿¥th applicable law and United Kingdom AGcounting SLqndards (Un"rted IfitvJdom Qeneratty AGcepted ArKoLmling Pra¢XiGe). Company Law requires the Trustees lo prepare financial gtaternent8 for •och financi81 year which give a trué and fair ￿eW ol the slate of affairs of the Charity and ol the incoming resources and application of resources, Induding Ihe IncA)me and @xpermliture. of the charit￿ Cofrpany for that year. In preparing thes8 IlnanrAal stat￿￿￿, the Trustees aR requlred tr): . GeleL* 5uttable acco￿tIng polldes and ihon appty them c(Kdthty: - obseNe the methods and prfndk*s kn Ihe Charliies SORP., - make judgemonts and estMnale8 that ar• r•ggonable and pwdenl; and - prepare Ihe financial stalemonls on the gokng c)mprises those costs ir￿)rred by the chaiity In the delivwy of bts actmtss and ServI￿S for ils benefiGiaries. It i[￿LKIeS both costs that (an be allocated ditedly lo su(* activilies and those costs of an indir0d natwe nocessary lo support theFn. ELLERAY COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 A¢counting polkles (Contlnuod) 1.6 Tanglble fixed assels Tangible fixed assets are initially Mea$￿ed at cost and 5ub8equenlty measured at CO81 w valuation. net of depreciation and any impairment losses. Depreciation is recognlsed so as to wrrte off cost or valuation of assets less thelr r•81dual values over Iheir useful lives on the fouowmg bases: Fixtures and fittthgs 25°A reduclng balonco The gain OT loss arfshg on the dlsposal of an asset is delernined 88 the difference between the 8ale proceeds and the carrying value of the asset. and is rec¥>gnised in the $tslement of financial 8Ctiviti•8. 1.7 Stocks Stocks are measured al the lower of cost and estimated sellin9 pnce less costs lo complele and sell. Cosl comprises dirKI materials and, wheTe applicable. direct labour costs and those overheads that have been incurred in bringing the stocks to their present bcation and condrtlon. Items held lor distribulion 81 no or nominal consideratlon are measured the lower of reFlacement cost and cost. Net iealisable value 18 the estimaled selling prKe less al estlmaled cos15 of Complet￿ and costs to be IrKurred in marketing. selling and distribution. 1.8 Cash Ind ¢4sh equlval•nts Cash and cash equivalents indude cash In hand. deposits held at Can wfth bank#. other short-lerm liquid investments wrth original maturities of throe months or less. and bank overdrafts. Bank over¢Yrafis are shown within borro￿￿ngS in currenl liabilities. Crtilcal ac¢ountlng estIn￿tr$ and Judgements In Ihe applirAllon of the Chanty's accounting policies. Ihe TTUSte•8 are fequlr8d lo moke judgèmenl6. estlmates and assumptions about the rnrrying amounl of assets and Ikqbiht￿S that are not readily apparenl from ￿her sources. The estimates and asswated assumption8 are based on hlstorical experience and othor factors that are con3idered to be rclevant. AGlual Tesufts may differ from thes9 gstsmal88. estimates and UTKlerlying assumptions are remewed on an ongoing basis. Revisions to accountlng estimates ale recognised in the period in which the estimate IS fevised vthere lh8 revlskjn affects only that period. or In ine perloo of the r•vi&1￿1 4iiid fulure periods Nyhere the r¢vi3ion offo¢to both ourrent and future rlods. ELLERAY COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 In¢om• from donallons and kngaGles Tol•l funds 2026 fund• 2025 funds 2024 2025 2024 2024 Donations gifts Income from Grants Subs*tlon$ 1,497 116,844 5,577 47.683 7.7S2 80.000 127,683 7.752 71.500 5,577 62.￿9 80.IM) 142. 52,418 71.S(Kl 123.918 Ch•rllabh actlvlll•• 2025 2024 Sales of food and beverages An¢illary tradmg inGome 24,079 1,334 1,672 31,901 25,413 Oth•r tr•dlng aclfvllle• 2025 2024 Fundraising evonts Shop income L•tting and konthg 8rraryernents 26,701 1,105 23.849 21,974 976 29.993 Other trading acti￿oeS 51,655 52,943 Vnr••trl¢tsd Unr•strfcted funds funds 2025 2024 Interest rac*Nable 455 421 10- ELLERAY COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Oth•f In¢om• Unrestrlcted Unrestrfcted funds funds 2025 2024 ETNA Communlty Cantre ond Green Week Grant 1.520 1.277 Expendllur• on ralsing funds Unr•strlet•d Unr•¢trSct•d funds fund8 2026 2024 Fundrdlslng and publlclty Publiaty costs 611 626 11 ELLERAY COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMEKrs (coKriNUED) FOR THE YEAR ENDED 31 MARGH 2025 charItsb￿ actlvltt 2025 2024 Staff costs DepreGlatson ano impaiTment Renl and Water Lighting and Heatlng Rep8ir5 and Matnterwic Insurance staff Training and Recruitment Other costs and rr ry)sts Telephone Printing, Postsge and Slationery Fees (or aclivrties Cleaniw materials arKI servKes Lottery. iafflès and falr Purchase ol food and beverages Consullant costs 101,460 1,051 46.985 13.353 281 3.324 134 4.053 909 2.180 19,739 14.177 88,505 1,402 46.549 18,052 765 3.OL 2.725 671 1.232 14,403 12,598 48 12262 14,055 8.082 229.831 203,102 Share of governance co￿$ 5.754 4,157 235.585 207.259 Analysls by fund UnrestTicled funds- 98nef81 Restrided funds 149.122 235.585 For th• y•4r •nd•d 31 March 2024 Ur￿eSIr1déd funds- general Restrlcied lur 127.002 80.257 207.259 10 N¢t movrnt In 2026 2024 Thè net Move￿ in funds is stated after eth*girW(uediting): Depreciati￿ ol owned tarKJible fixed assets 1.051 1.402 11 TrustÈes None ol the TTUStees (or any pws1Th connoclod with them) Teqxived ￿MUneratIOn or benellts from the Charity durln9 the year. 12- ELLERAY COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 12 Employ••s The average monlhty number of employfjo$ during the year was: 2025 Number 2024 Numb•i EmploymMt ¢08t• 2025 2024 Wages 8nd $8lafies Social securty cosls 95,821 5.639 84,250 4.255 101,460 88,505 There were no employ•es whose annu81 remuneration was more Ihan £80.000. 13 Taxatlon The thanty is ex•rnpt from tsxation on rts actlvlties b8(aus8 8111$ income is applied lor tharitable purposes. 14 Tanglbh Ilx•d a•s•ts Flxtuv•• •nd Co8t Al 1 Aprtl 2024 13.628 At 31 March 2025 13,828 Depreclatlon and knpalrment Al 1 April 2024 Depreciat￿ charged in the year 9,422 1.051 Al 31 March 2(r25 10,473 Carrying amount At 31 March 2025 3,155 At 31 March 2024 4.2C 16 Stocks 2025 2024 FSnlshed goods and goods for resale 633 929 13- ELLERAY COMMUNrrY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 16 D•btoT• 2026 2024 Amounts falllng du• TAvllhln on• y•ar 24,250 12.992 26.339 12,832 Prepaymenli and acuued In￿Me 37242 39.171 17 Cv•dltoY•: amoun18 lalllng du• wlthkn OM y••r 2026 2024 Not•• Other taxatlon and Gocaal writy Grant Income in adVa[￿e Trade (xedrt*)r6 Other credltors Acuuals and deferred Irxomo 2.493 23,002 3,578 18 23.407 8,653 2.640 2,280 37,448 31,351 18 Grant In¢om• 2026 2024 Grnnts relxlved In 8dvp4K* 23,407 23,0￿2 19 R•strlet•d fund* Th• r•slrld•d funds of the tharfty (¥Jnslst of futh hold by th• ctharlty subJ•d to speofic condllions sol by the funders as to how they may b• us•d. At q Aprli 2024 Ineomlng resources R•sourc•É At 31 •xp•nd•d 2025 LBRUT Hammon Fund (45,1)IX)} (41,463) 35.000 6.463 80,000 (86.463) 14- ELLERAY COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 19 Restrlcted funds {Contlnued) Prevlous year. At 1 Aprfl 2023 In¢omlng r¢•ourGes R•*oure•s At 31 M•r¢h expended 2024 15,220 71,500 (80.25T) 6,463 The charIt￿6 prynary fvnders are the London Borough of Richmond upon Thames (through Richmond Age UK) and the Hampton Fund. The grant from LBRUT covers Ihe fenlal cosls of the charity's premises, while the Hampton Fund SUPK)Orts the charity's actsvities and furids the role ol the Volunteers Coordinator. 20 Unrèstrlct•d funds - D••lgnat•d The Unrestrded Designaled Fund has been designated and Sel aside by the Trustees in order lo help fund the charity move to the new centre, to fund an IT system upgrade and for markebng or publictty for the new community ¢entre. At 1 Aprll 2024 Transfer• At 31 March 2026 New centre fund IT upgrade fund Markeling and publicty for new communlty centre fund 45,000 15.( 15.lJ)O 45,000 Is,000 15,000 75,0 75,000 Prevlous year: At 1 Aprfl 2023 Tfan•fers Al 31 March 2024 Nth untre fund IT upgrade furKI Marketing ar￿ wblicity for new community centre fund 45.000 15,000 15.000 45.000 15.000 15,000 75,000 75,000 15- ELLERAY COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMEKfs (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 21 Unr•striGted funds The general unrostrkted ha? afisen from thè norn￿ &Xivrties of chardy. Th• ggn•ral unr•2tricled funds Of tho charty compri8e the unexpended balan￿ of don8tkM)s arKI granls which are not subjact lo 8pocific conrtrtion5 by donors.11 is unrestrithd And can be US￿ in a￿¥[dance Wilh Elwit￿le obJeL#8 at the dI￿rEtIOn otthe Tnffjtees. At 1 Aprll 2024 Incomlng R•sourc rn6ource# •xp•nd•d Trnn•f•r• At 31 Mar¢h 2025 G•Mral fund• 162.799 148.500 (149.733) 151,588 Pr•viou• ymr At 1 Aprfl 2023 Incomlng RMourc4S ourcrf •xp•nd•d At 31 ltsrch 2024 General funds 222,955 132,472 (127.628) f15,0(Xl) 152,799 22 R￿at￿ party tranlacllons There were no discknsaile relaied pty trThdk>ns durng tho year (2024. none). 16-