COMPANY REGISTRATION NUMBER 08555227
REGISTERED CHARITY NUMBER 1152861
bELLJ
PRIMROSE COMMUNITY ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
FINANCIAL STATEMENTS
31ST MARCH 2024
BELL TINDLE WILLIAMSON LLP
Chartered Accountants & Registered Auditors
The Old Post otyice
63 Saville Street
North Shields
TJTr¢ and Wear
NE30 IAY

PIUMROSE COMMUNITY ASSOCIATION
A COMPANY LIMITED BY GUARANTEE
YEAR ENDED 31ST MARCH 2024
coiYrEiYfs PAGE
Report of the Trustees
i- io
Independent Examiners, Report to the Trustees
Statement of Financial Activities
12
Balance Sbeet
13
Notes to the Financial Statements
14-22

Page I
PIUMROSE COMMUNITY ASSOCIATION
A COMPANY LIMITED BY GUARANTEE
REPORT OF THE TRUSTEES FOR THE YEAR EIYDED 31ST MARCH 2024
The t￿Ste¢S are pleased to present their annual directors, report together with the fmancial statements of the charity
for the year ending 3 1st March 2024 which are also prepared to meet the requirements for a directors report and
financial State￿ellts for Companies Act putposes.
The fu￿nCIal statements comply with the Charities Act 2011. the Companies Act 2006, the Memorandum and
Articles of Association, and the charities Statement of Recommended Praclice (applicable to charities preparing
their financial sthiemenls in accordance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland. FRS 102) issued in October 2019.
Our Pur
oses and ActiTrities
Purpose
The objects of the charity are specifically ￿$trIcted to the following:
(l) To pmmote the benefit of the inhabitants of the Borough of South Tjneside and the neighbourbood without
disiinction of sex or political, religious or other opinions by associating the local authoritie5, volunlary and
other organisations in a common effort to advance education and to provide facilities in the interests of
social welfare for ￿creatiOn and leisure-time occupation with the object of improving the conditions of life
for the said inhabitants.
(2) To establish or to secure the establishment of a community centre and to maintain and manage, or to co-
operate with the South T￿¢Side MetropolÈtan Borough Council in the maintenance and n]anagement of such
a centre for activities promoted by the Association and its constituent bodies in furtherance of tbe above
objectives.
(3) The Association shall have power to affdiate to other organisations with similar charitable objects and shall
be non-party in politics and non-sectsrian in religion.
In pursuance of these objectives the trnstees shall be responsible for the management of the community
centre and administration of the Community Asso¢iaiion in accordance with the provision of its Articles of
Association.
Vision Siatemenl
Primrose Community Association serves the Deeds of the local conununity, takes up stewardship on their behalf and
confidently and ¢ompeiently keeps pace with the changes in our society.
How We Mei Our Charilable Objeclives
Charity trustees have a duty of public benefit and this is demonstrated at Primrose Community Association through
the management of the community centre delivering a programme of activities which meet the needs of the local
comn]unity. The board of irustees have a strong pedigree of integrity, an ability to balance the books, in maintaining
solvency and in e￿uring the efficiency of the charity.
The first priority of the trustees is to support the ¢l]aritable objectives of Primrose Community Association. In doing
so we regularly check lo make sure that Primrose Community Association complies with Charity LAW, that no
breaches occur in any of the requirements set out in our governing document and that we remain true to our
charitable Purposes and objects. The trustees fully recognise their legal responsibility for the affairs of the charity
and uphold their explicit duty to scrntinise key issues and decisions. take independent advice and report as
necessary.

Page 2
PRIMROSE COMMUNITY ASSOCIATION
A COMPANY LIIMITED BY GUARANTEE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024
Ensuring Our Work Delivers Our Aims
The trustees review our aims, objectives and activities each year consider what has been achieved and the
outcomes of our work in the previous 12 months. The review looks at the success of each key activity and the
benefits that they have brought to those groups of people we are sei up io help.
The review also helps us to ensure that our ain]s. objectives and activiiies have remained focused on our stated
purposes. The trustees have referred to guidance contained in the Charitys Commission's general guidance on public
benefit when reviewing our aims and objectives and in planning our future activities. In particular. the trustees
consider how planned activities will contribute to the aims and objectives they have seL
The Foeus of Our Work
The purposes and objects of the charity are noted above. The main focus of our work is..
Offering membership of the Association at a reasonable price to enable the local community to access tbe
facilities on offer.
The management of a welcoming and safe community centre that meets the needs of the local community.
The provision of regular aciivities groups for the local community which PToInote health and well-being.
Currently thts includes a toddler and baby group, squash, inth)or bowls, sci fi, XYW. music and crafts.
The provision of rooms for hire by activity groups cutrently Bede of Ja￿OW U3A, Dancetastic Children's
Dance School. Jarrow Model Railway Club, Yog4 Keep Fit. Karate and Jujitsu classes. and
Weightwatchers.
Facilities for family functions: parties, celebrations. and funerals. Meeting rooms for Irdining courses, group
meeting and functions.
Providing a coffee bar and other facilities to encourage social integration with the aim of avoiding isolation
and loneliness.
Facilities for the local community, family functions. funerals and celebrations including a licenced Lounge
Bar. mauaged by our subsidiary. Primrose Community Enterprises Ltd.
Hoiv Our Activities Deliver Public Benefit
The trustees remain fully focused on providing a Community hub for social collaboration, inclusion and well being.
ensuring our work reflects our membership profile. supporting children and young people. delivering adult
education- facilitating sports and leisure activities and tackling health inequalities. All these activities are undertaken
to further our charitable purposes for the public benefit.
Who Used and Benefirtedfroffi Our Services7
Membership is open lo anyone tn the community.
Members of our user groups tsking part in interest, social and sporting activities.
Users of the activity groups hiring our facilities.
Local residents attending family and social events.
Attendees of meeiings and training courses using our facilities.

Page 3
PRIMROSE COMMUNITY ASSOCIATION
A COMPANY LIMITED BY GUARANTEE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024
Achievements and Performance
Prin]rose Comtnunity Association h&s undertaken the management and maintenance of the Community Centre.
Membership of the Association was 232 at the end of the financial year, an increase of 54 members.
The Association had 9 activity sections during the year.. craft. indoor bowls, music, sci-fi, squash, toddlers, XYW.
and 2 new groups" camera club, and sewing bee. Sadly the indoor bowls section closed part way through the year.
Attendance at our activity sections increased through the year with an average of 500 attendances a week
Squash is the largest section with around 100 members enjoying their high quality courts. There are internal leagues
and 4 teams play in the Northumbria Squash League. The men's f￿$£ and second team play in league one, with a
third team in league two. The Ladies play in the Ladies League.
The toddler group attrdcts around 20 children with parentslcarers per session enjoying crafts and fijn activities.
There were two teddy bear picnics funded by the Jarrow Festival and two Christmas parties with Santa.
During the year the number of groups that weekly hire the facilities for their activities have increased.
Karate and Jujilsu both teach martial arts skills to both adults and young people and hold regular gradings.
Meditation introduces mentsl and physical teclmiques to focus and clear the mind.
Dancetaslic Dance School develops dance and perforniance skills in young people, holding regular
examinations and an annual show.
Guide Dogs work to support visually impaired children and their families to develop life
Age Concern Tyneside South (Acts) support individuals and families with benefit and other issues.
Slimming 4 All supports people to improve their diet and loose weight.
Jarrow Model Railway Club have adult and junior members enjoying their interest and hold two exhibitions.
Yoga introduces and practices physical. mental and spiritual skills to improve overall health.
Pilales introduces and practices exercises that improve muscle tone.
Bede of Jarrow U3A hold their monthly meetings. coffee mornings, art group, drama group and social events
in the cenlre.
The centre has also been hired by an increasing number of organisations to host their training, conferences. and
activities. Duke of Edinburgh Award Scheme. Tyne River TrusL Castleview. hearing frsts for veterans regularly hire
the centre.
During the year the bowling green was changed to a fitness and exercise Gym renting the space to Fomidable
Personal Training which delivers fitness activities to groups and individuals, including diversionary activities for
young people for the youth service and Valley View School.

Page 4
PRIMROSE COMMUNITY ASSOCIATION
A COMPANY LIMITED BY GUARANTEE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024
Achievemellts and Perforjnanee (continmed)
The traditional Christmas Switch On and Christmas FayTe was held in late November and was well supported by
Centre users, Valley View School and families from the Primrose Estate. The school choir enlertained with
CkLristmas Carols.
The Association organised afiernoon teas, Halloween and Christmas lunch and parties for users and local residents.
The Association successfully applied for grants from Jam)w Festival Committee and Chuter Ede CA, using the
funds to deliver activittes and carry out some building improvements.
The cenire is a popular venue for family celebraiions with 168 family functions taking place during the year.
The trustees continued to engaged with South Tyneside Council to resolve the outstanding issues relaled to the lease
of the premises. A solicitor has been engaged to ￿1St with the legal aspects of this issue.
PrinLrose Community Association is blessed wkth 8 regular volunteers who support our weekly activities and events.
Without their commitment to the centr¢ it would not function.
Financial Revieiv
The charity with the aid of sound financial managemenL reports an unrestricted deficit of £28,336 for the year to
3 1st March 2024. This includes £14.000 donated by Prinwose Community Enterprises Ltd.
Our subsidiary, Primrose Community Enterprises Ltd, reports a loss of £6.067 for the year to 31 st March 2024, after
accounting for its £14,000 donation to the knfjociation.
Principal Fundirtg Sourcés
The funding of the charity comes from a rdnge of sources and the principal funding sources are as follows:
Association Membership fees.
Income from the Association'5 sections. In the current and prior year the squash group contributed the most
income from activity groups.
Income from the hire of facilities by local activity groups and training providers.
Income from the coffee bar.
External grants and donations.
A donation from Primrose Community Enterprises Ltd.
Cosi Analysif
Staff salaries, heating and lighting, and cleaning & refi￿ costs are the largest expenditure of the Charity. Gas,
eleetrieily and water charges are direct costs lo the charity through contracts with Dr&K. Avanti and Wave. Business
rates are subject to the 800/0 mandatory reduction for charities.
Inveslmeni Powers and Policy
Under the Articles of Association. the charity has the power to invest funds in the same manner and subje¢l to the
same conditions as the trustees of a trust are permitted to do by the Trustee Act 2000.

Page 5
PIUMROSE COMMUNITY ASSOCIATION
A COMPANY LIMITED BY GUARANTEE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024
Reserves Policy and Going Concern
The charity regularly assesses and reviews its reserves policy in line with fmancial performance, risk and the
external environment.
It is good practice for a Charity to reserve funds for future planned activity and contingencies These are designated
as follows..
Restricted Funds
Section funds
Unreslricled Funds
Staffmg and redundancy fund.
Equipmenl replacement contingency fLmd.
Six months running costs of the Association.
Limited liability contingency fund.
Specific grants and donations
The amount of reserved funds is included in each month's managetneni accounts and is reviewed regularly to ensure
that the charity can meet its fJnan¢ial commitments.
Plans for Future Periods
The Trustees will seek to fmalise negotiations with South Tyneside Council in relation to the lease of the con]munity
centre, which will complete the asset transfer. A survey of the premises will be undertaken to ensure that any major
building issues are identified and assurances sought to ensure the Association is not at risk. A solicitor is engaged to
act on behalf of the Charity. The Trusiees will work with Council Officers towards a satisfactory resolution of
outstanding issues.
The trustees are aware that the projected expendtbjre is greater Il)an the current income. The prices will be reviewed
against the local market of community facilities. Budgets and cash flows will be closely monitored to ensure the
Association can meet its financial responsibilities.
The trustees will bring the cleaning in house to reduce costs and improve the cleanliness of the centre.
The trustees will seek grants to develop new activities and keep the centre in good repair.
The Association's website will be redesigned to promote the centre and it's activities.
The trustees will investigate introducing Holiday Activities and Food activities into the centre in school holidays.
A programme of soctal events will be developed and advertised to celebrate traditional festivals which bring
together members. users and the local community.
Primrose Community Association will continue to connect people to the services they need across healtty economy
and social programmes making the best use of partnerships between Sta￿tory, voluntary, faith and business
conununities.
The trustees will work with officers of the council to redesign the layout of the shared car park.

Page 6
PRIMROSE COMMUNITY ASSOCIATION
A COTrIPAIYY LIMITED BY GUARANTEE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024
Referenee and Administrative Details
Charity Name."
Primrose Community Association
Charity Registration Number..
1152861
Company Registralion Number."
08555227
Registered Office &
Operational Address..
Lambton Terrace
Jarrow
Tyne and Wear
NE32 5QY
Bankers:
Barclays Bank pl¢
64 - 66 King Street
South Shields
T￿e and Wear
NE33 IHZ
Independent Examiner..
E. J. Hartshorne-Ferguson BA FCA
Bell Tindle Williamson LLP
The Old Post Office
63 Saville Streel
North Shields
NE30 IAY
Association Treasurer."
S. P. Chilton
Directors and Trustees
The directors of the charitable company (the charity) are ils trustees for the purpose of charity law. The trustees who
served during the year and since Ihe year end were as follows:
Key management personnel PrIn￿OSe Community Association: Trustees, and Directors
Elected Trustees."
P. J. Milburn
R.W. Lydon
S. P. Chilton
H. Sprouting
A. J. Young
C. Goss
V. A. Mccaffery
T. Orr
D. Kennedy
(Cbair)
(Chair)
(Treasurer)
(Resigned 12. 12.24)
(Appointed J2.12.24)
(Resigned 01.10.23)
(Resigned 20.06.23)
Structure Governance and Mana
ement
Governing Documen¢
Primrose Community Association i¥ a registered charity (registered number 1152861) and a company limited by
guarantee established and governed under its Articles of Association dated 4th June 2013 which slates the objects
and powers of the charitable company.

Page 7
PRIMROSE COMMUNITY ASSOCIATION
A COMPANY LIMITED BY GUARANTEE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024
Structure Governance and Trlana
ement (conlinued)
Governing Documenl
The trustees confm that if the charity is wound up whilst they are a ln￿tee or rf it is wound up within one year of
them ceasing to be a trustee, they would be required to contribute an amounL not exceeding £1, towards the payment
of the debts and liabilities of the charity.
Appoin¢ment of Truylees
Trustees are recrnited to meet specific needs in the Organisation for specialist expertise, business skills and
professional standing within relevant fields.
Without prejudice, to any provision in the Articles of Association, the trustees holding office at any time may
include the lollowing..
(l ) One person nominated by each of the Sections recognised by the trustees:
{2) Up to four people elected by and from the membership {or prior to) the Amiual General Meeting.
(3) Up to two people nominated by Valley View Primary School. and
{4) Up to three people co-opted by the trustees for the skills or experience they will bring to running the
A&sociation.
Under the requirements of the Articles of Associatioo the tn￿teeS shall from time to time deterniine procedures for
the election of Iruslees. which may include elections held at the Annual General Meeting, or a postal ballot of the
members conducted prior to the Amiual General Meeting, or any other method considered to be effective and
democratic.
Elected tNslees shall lake olrice at the conclusion of that meeting and shall serve until the conclusion of the next
Annual General Meeting. A retiring trustee shall be eltgible to be re-elecied.
All of the t￿SteeS give their time voluntarily and receive no benefits from the charity.
Trusteé Selection
The tn￿tees, who served the charity during the year are detailed on page 6. Eleven trusiees served the charity during
the year. Should the charity wish to appoint further trustees, it would do so using the criterion noted above.
Truslee Induetioft and Training
New trnstees are likely to know the background of the work thai the charity does before joining the board but wtll
still attend a series of short training sessions lo fully learn about the clwity.
The main documents which set out the operational framework of the charity, including the Articles of Association
will be discussed with any new trustees. New trustees will also be briefed on the current fmancial position of the
charity with the aid of the most recent set of financial statements. Finally, the CUTrenl resources, grant funding and
other revenue streams will be discussed with new t￿￿teeS as well as the futyre plans of the charity.

Page 8
PRIMROSE COMMUNITY ASSOCIATION
A COMPANY LIMITED BY GUARANTEE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024
Trustee Induclion and Training {conliuHed)
L tnAslees are familiar with the practical WO￿ of the charity and have also been encouraged to Consult the various
Charity Commission publications signposted through the Cotrunission's guide "The EssenlÉal Tn￿tee, and the
information sheets provided on the con1mi￿lon'S website.
In the forthcoming year, the current trnstees will seek to ensure appropriate training is provided for them and that
proposals are brought forward to enhance the potential pool of t￿￿tees.
Organisalion
The board of tnjstees administer the charity and set the strategic direction. On an annual basis they agree the stralegy
and set the objectives which are incoTporated into the straiegic plan. They meet bi-monthly to receive an update from
the treasurer and agree actions lo move the business plan forward. The trustees oversee governance of the charity.
Primrose Community Association is led by the chair and officers of a board of trustees and executive tn￿tee8 have
been granted a range of delegated authorities by the trustees in order to nm the organisation efficiently.
Rela¢ed Parlies
Primrose Community Enterprises Ltd is a wholly ovmed subsidiary of the Association. During the year surplus fimds
amounting to £14,000 (2023.. £8,000) were donated to the Association. In addition, £998 (2023: £944) of insurance
costs, borne by Primrose Community A&sociation have been recharged to Prin￿oSe Community Entetprises Ltd.
£6,998 (2023.. £8,944) was outstanding at the year end and is included within debtors.
H. Sprouting, who is a director and trustee of Primrose Community Association, is also a director of Primrose
Con)munily Enterprises Ltd.
Pay Polieyfor Senior Staff
The board of directors, who are the charity's trustees, give of their time freely and no director received remuneration
in the year. Primrose Community Associaiion employs a Centre Co-ordinator in a senior position. The pay of senior
staff is reviewed annually. Senior staff salaries are considered in line with the organisation's size, the complexity of
the roles and the responsibilities that the sthff carry. When recruiting to new senior management roles, salaries are
benctllnarked against similar roles and responsibilities and we also consider the market and availability of skills in
setting salaries.
Risk Management
The trustees have conducted a review of the major risks to which the cl]arity AS exposed. As part of the risk
management process, the trustees have implemented a risk managetnent stralegy which comprises..
(l ) An annual review of the risks that the charity may face:
(2) Detailed action plans to mitigate those risks ideniifjed. and
(3) Implementation procedures designed to mtnirnse any potential impaci on the charity should any of these
risks materialise.

Page 9
PRIMROSE COMMUNITY ASSOCIATION
A COMPANY LIMITED BY GUARANTEE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024
Risk Management (continued)
The biggest risk the charity currently faces is the potential impact of the cost of living Crisis with the potenlial
reduction in usage and therefore income to the Association, the significant rise in the minimum wage, utilittes, and
purchases essential to the running of the centre. The trustees will regularly monitor the impact on its budgets and the
cash flow, seeking to reduce expenditure wherever possible and develop new activities and user groups. They will
also seek ￿ndS through appropriate grants for Core costs and development of new activities and replacement of
equipment and furni'ture.
Corporate Governance
Internal controls over all forn￿ of commitment and expenditure continue to be refined to improve efficiency.
Processes are in place to ensure that performance is monitored and that appropriate managemeni infonnation is
prepared and reviewed regularly by the trustees.
Trustees, Res
onsibitities in Relation to the Financial Statements
The charity trustees (who are also the directors of Primrose Community Association for the purposes of company
law) are responsible for preparing a tn￿lets, annual report and fmancial statements in accordance with appli¢able
law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the charity Irustees to prepare financial stalements for each year which give a tNe and fair
view of the state of affairs of the ¢harÈiable company and of the incoming ￿SOurceS and application of resources,
including the income and expenditure for that period.
In preparing the fllwicial statements. the tn￿teeS are required to..
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP.
make judgments and estimates that are reasonable and pNdenL
state whether applicable UK Accounting Standards have been followed, subject to any material departures
di5¢1osed and explained in the financial statements.
prepare the financial sthtements on the going concem basis unless it is inappropriate to presume that the
charity will Continue in business.
The trustees are responsible for keeping proper accounting records whicb dis¢lose viith reasonable accuracy at any
lime the fmaneial position of the charity and to enable them to ensure that the fmancial statements comply witb the
Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence taking
ieasonable steps for the prevention and detection of fraud and other irregularities.
The trnslees are responsible for the maintenance and integrity of the cotporate and fmancial infonnation included on
the charitable compangs website. Legislation in the United Kingdom governing the preparation and dissemination of
financial statements may differ from Eegislation in other jurisdictions.

Page 10
PIUMROSE COMMUNITY ASSOCIATION
A COMPANY LIMITED BY GUARANTEE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024
Stalement as lo disclosure lo our independenl ￿￿mInerS
In so far as the trustees are aware at the time of approving our t￿tees, annual report..
there 15 no relevant inforniatioo being infornialion needed by the independent examiner in connection with
preparing their report, of which the company's independent examiner is unaware. and
the trustees, havtng made enquiries of fellow directors that they ought to have individually taken. have each
taken all the steps that helshe is obliged to take as a director in order lo make themselves aware of any
relevant infom]alion and lo establish that the charity's independent examiner is aware of that information.
Inde
endent Examiner
E. J. Hartshorne-Ferguson BA FCA of Bell Tindle Williamson LLP will continue in office as independent examiner
for the ensuing year.
This report was approved by the In￿teeS on 12th December 2024 and signed on their bebalf by..
S. P. CHILTON
TrnsteelDirector

Pagell
PRIMROSE COMMUNITY ASSOCIATION
A COMPAIYY LIMITED BY GUARANTEE
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PIUMROSE
COMMUNITY ASSOCIATION FOR THE YEAR ENDED 31ST MARCH 2024
I report on tbe fllwicial statements of the charity for the year ended 31 March 2024. whicb are set out on pages 12
to 22.
RESPECTIVE RESPONSIBILITIES OF TRbSTEES AND ELITrIINER
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the
preparation of the financial siatements. The ¢haritgs trustees consider that an audit is not required for this year
under section 144(2) of the Charities Act 2011 (the 201 l Act) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under Part 16 of the Companies Act 2006 and is
eligible for independent examinatio￿ it is my responsibility to:
examine the f￿anCIal statements under section 145 of the 2011 Act.
follow the procedures laid down in the General Directions given by tbe Clwity Commission under section
145(5){b) of the 201 l ACL and
state whether particular matters have come to my attention.
BASIS OF llYDEPENDENT EXAMINER'S REPORT
My examination was carried out in accordance with the General Directions given by the Charity Commission. An
examination includes a review of the accounting records kept by the Charity and a comparison of the flllancial
staternents presented with those records. It also includes consideration of any unusual items or disclosures in the
fllwicial statements. and the seeking of explanations from you. as Tn￿lee$, concerning any such matters. The
procedures undertaken do not provide all of the evidence that would be required in an audit and, consequently, no
opinion is given as to whetber the fmancial statements present a 'true and fair view. and the report is limited to
those matters set out in the slatement below.
INDEPENDENT EXAMINER'S STATEMENT
In comiection with my examination. no matter has come to my attention:
which gives me reasonable cause to believe that. in any material respect. the requirements..
{a) to keep accounting records in accordance with section 386 of the Companies Acl 2006, and
(b) to prepare financial statements which accord with the accounting records and comply with the accounting
requirements of section 396 of the Companies Act 2006.
(c) to prepare fmancial statements in accordance with the methods and principles of the Statement of
Recommended Pra¢ti¢e for a¢counling and reporting by charities.
have not been met. or
to whic14 in my opinion, attention should be drawn in order io enable a pioper understanding of the
fmancial statements to be reached.
Bell Tindle Williamson LLP
Chartered Accountants
The Old Post Office
63 Saville Street
North Shields
Tyne & Wear
NE30 IAY
E. J. Hartshorne-Ferguson BA FCA
Independent Examiner
CFtARTERED ACCOUNTANTS AND
REGISTERED AUDITORS
12th December 2024

Page 12
PRIMROSE COMMUNITY ASSOCIATION
A COMPANY LIMITED BY GUARANTEE
STATE￿IENT OF FINANCIAL ACTIVITIES
INCORPORATING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31ST MARCH 2024
Unrestricted
Funds
Restricted
Funds
2024
2023
Note
INCOME:
Donations and Legacies
15.750
1.500
17,250
23,960
Income from Charitable Activities
63.806
5.084
68.890
61,895
Investment Income
Interest on Cash Deposits
721
721
91
Ineomefrom Other Trading Activities
Coffee Bar
35.490
35,490
29.942
Sundry Income
268
268
371
TOTAL INCOIMING RESOURCES
116.035
6.584
122,619
116,259
EXPENDITURE:
Costs of Raising Funds
Cost of Goods Sold and Other Costs
14.464
14,464
11.006
Expenditure on Charitable Activities
129.907
11.781
141,688
105,963
TOTAL RESOURCES EXPENDED
144,371
11,781
156,152
116.969
NET MOVEMENT IN FUNDS
(28.336)
{5,197)
(33,533)
(710)
RECONCILIATION OF FUNDS
Total Funds Brought Fon¥ard
85,267
14,903
100,170
100.880
TOT AL FUNDS CARRIED FORIVARD
56,931
9,706
66,637
100,170
The Statement of Financial Activities includes all gains and losses in the year and therefore
a statemeni of iotal recognised gains and losses has not been prepared.
All incoming resources and resources expended derive from continuing activities
The noles onpqges 14 to 22form part ofthesefinancial s¢atemen¢&

Page 13
PRIMROSE COMMUNITY ASSOCIATION
A COMPANY LIMITED BY GUARANTEE
BALANCE SHEET AS AT 31ST MARCH 2024
Note
2024
2023
FIXED ASSETS
Tangible assets
13
7.237
12,986
CURREINT ASSETS
Stocks
Debtors
Cash at BaTLk and in Hand
14
15
397
6.998
72,985
198
9.294
87.199
TOTAL CURRENT ASSETS
80,380
96,691
CREDITORS - AMOUNTS DUE
WITHIN ONE YEAR
16
20,980
9.507
NET CURRENT ASSETS
59,400
87,184
TOTAL ASSETS LESS
CURRENT LIABILITIES
66,637
100,170
FUNDS OF THE CHARITY
Unrestricted Funds
Restricted Funds - Other
Restricted Funds - Section Accounts
17
17
17
56.931
85,267
5,000
9,903
9,706
TOTAL CHARITY FUNDS
66,637
100,170
These financial statements have been prepared and delivered in accordance with the provisions applicable to
companies subject to the small companies, regime and in accordance with FRS 102 'The Financial Reporting
Standard applicable in the UK and Republi¢ of Ireland,.
For the year ending 31 sl March 2024 the company was entitled io exemption fron] audit under section 477 of the
Companies Act 2006 relating to Srnall COTnpanies.
Directors, responsibilities-
The members have not required the charitable company to obtain an audit of its fmancial statements for the
year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect
to accounting records and the preparation of financial statements.
These fmancial statements were approved by the board of directots and authorised for issue oll 12th December 2024
and are signed on their behalf by..
S. P. CHILTON
TrusteelDirector
Registration Nurnber.. 08555227
The noles on pages 14 to 22form part of thesefinancial stoteménts.

Page 14
PRIMROSE COMMUNITY ASSOCIATION
A COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
ACCOUNTING POLICIES
The principal accounting policies adopte(L judgements and key sources of eStIn￿tIon uncertainty in the
preparation of the financial stalements are as follows:
a) Basis of Pre
aration
The flllancial statements have been prepared under the historical cost convention, and in accordance with
the Charities- Statement of Recommended Practice (applicable to charities Preparing their accounts in
accordance with the Ftnancial Reporting Sthndard applicable in the UK and Republic of Ireland (FRS
102)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable
in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Primrose Community Association meets the defmilion of a public benefit entity under FRS 102. Assets and
liabilities are initially recognised ai historical cost or transaction value unless otherwise stated in the
relevant accounting policy note.
aration of the Financial Statements oll a Coin
Concern Basis
The tn￿teeS consider that there are no material uncertainties about the Charitys ability to continue as a
going concern. There are no significant judgements or key sources of estinMtton uncertainty that affect the
fmancial statements.
c) Cash Floiv Statement
The tnistees have taken advantage of the exemption from including a cash flow statement in the fmancial
ststemenls on the grounds that the clwity is small.
d) Income
All tncome is recognised once the cllarity has entitlement to the income. it is probable that the income will
be received and the amounl of incollse receivable can be measured reliably.
The following specific policies are applied to particular categories of income..
Donations and grants are recognÉsed when the charity has been notified in writing of both the
amount and settleTneni date. In the event that a donation is subject to conditions that require a level
of perfonnance before tbe charity is entitled to the funds, the income is deferred and not r¢cognised
until either those conditions are fi]Ily met, or the ￿lfIlment of those conditions is wholly within the
Control of the charity and it is probable that those conditions will be ￿lfilled in the reporting period.
Income from aclivity groups is recognised when monies are receivable for taking part in the relevant
activity.
Income from charitable fundraising events is recognised when it becomes receivable.
Income from trading activilies is recognised when goods are sold.
Sundry income is included when receivable.

Page 15
PRIMROSE COMMUNITY ASSOCIATION
A COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
ACCOUNTING POLICIES (colllinued)
e) Fund Accountin
Unrestricted funds COTnprise those fimds which the tft￿tees are frec to use for any purpose in furtherance of
the charitable objects. UnrestrRcted fi￿dS include designated funds where the trustees, at their discretion,
have created a fund for a specific purpose.
Restricted funds comprise donatio￿$ which the donor has specified are to be solely used for parttcular areas
of the chariws work or for special projects being undertaken by the charity, and designated Section funds.
enditure and Irreeoverable VAT
Expendithre is recognised once there is a legal or constructive obligation to make a payment to a third
party. it is probable that settlement will be required and the amount of the obligation can be measured
reliably. Expenditure is Classified under the following activity headings..
Costs of raising fimds comprise the costs of commercial trading including the coffee bar.
Expenditure on charÈtable activities includes the costs of perfornwices, events and other activities
undertaken to fiuther the pury￿ses of the charity and their associated support costs.
Governance costs include those costs &ssociated with meeting the constitutional and statutory
requirements of the charity and include independent examination fees and costs linked to the
strategic management of the charity.
Irrecoverable VAT is Charged as a cost against the activity for which the expenditure was incurred.
ort Costs
Support costs are those fimctions that assist in the work of the charity but do not directly undertake
Charitable activities. Support costs include office costs, flllance. payroll and governance costs which
support the charitys activities. These costs have been included within expenditure on charitable activities.
ible Fixed Assets
Tangible fLKed assets are staled at cost less depreciation.
Depreciation is calculated to write off the cost of fixed asseis over the expected useful lives of the assets
¢oncemed. The principal annual rates for this puq)ose. which are consistent with those of the previous
year, are:_
Asset Category
Annual Rate
Equiplnent
Coffee Bar
io%
i) Stock
Stock is included at the lower of cost and net realisable value.

Page 16
PRIMROSE COMMUNITY ASSOCIATION
A COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
ACCOUNTING POLICIES (coniillued)
j) Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
k) Cash at Bank and ill Hand
Cash at bank and in hand comprises petty cash and funds held in the charity PayPal a¢¢ouni, bank current
and deposit accounts.
l) Creditors and Provisions
Creditors are recognised where the charity has a present obligation resulting from a past event that will
probably result in the trallsfer of fLmds to a third party and the all￿Ullt due to settle the obligation can be
measured or estimated reliably. Creditors are nornially ￿COgniSed at their settlement amount after allowing
for any trade discounts due.
m) Financial Instruments
The charity only has f￿ancial assets and fmancial liabilities of a kind that qualify as basic fmancial
instruments. Basic financial instnllnents are inittally recognised at transaction value and subsequently
measured al their settlement value.
LEGAL STATUS
Prin]rose Community Association is a company limited by guarantee and as such has no share capital. In
the event of the charitable company being wound up. the members would be required to contribute an
amount not exceeding £1.

Page 17
PRIMROSE COMMUNITY ASSOCIATION
A COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATETrIENTS
FOR THE YEAR ENDED 31ST MARCH 2024
DONATIONS AND LEGACIES
Unrestricted
Restricted
2024
2023
Grants
South Tyneside Council
National Lottery
Chuter Ede Community Association
Jarrow Festival Comrnittee
5,000
10.000
750
750
1,500
1,500
650
Donations
Primrose Community EnteTprises Ltd
General
14,000
1,000
14,000
1,000
8,000
310
15,750
1,500
17.250
23,960
INCOME FROM CHARITABLE ACTIVITIES
Unrestricted
Restricted
2024
2023
Events
Facilities
Section Receipts
Activity Groups
Membership
Indoor Bowls
U3A Bowls
Squash
Toddlers
xyw
Aloria S¢i-Fi
Music
Camera Club
SewÈng Bee
Craft Class
1.820
36,389
1.820
36.389
5,084
863
28,607
3.097
5.084
1,652
507
24
13,934
3,399
1.302
792
339
1.400
1.052
1.196
1,652
507
24
13,934
3,399
1,302
792
339
1,400
1,052
1,196
1,459
5,832
14,541
4,725
1,226
705
353
487
63,806
5,084
68,890
61,895

Page 18
PRIMROSE COMMUNITY ASSOCIATION
A COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
COSTS OF 1141STNG FUNDS
Unrestricted
Restricted
2024
2023
Cost of Goods Sold and Other Costs
Coffee Bar
14.464
14,464
11,006
EXPENDITURE OLN CHARITABLE ACTIVITIES
Unrestricted
Restricted
2024
2023
Events
Section Expenditure
Wages and Salaries
Pensions
Stationery and Postage
Telephone and Internet
Heat and Light
Water
Rates
Insurances and Licences
Building and Equipment Maintenan¢e
Cleaning, Laundry and Re￿se
Professional Fees
Independent Examiners Fees
General Expenses
Donations
Loss on Disposal of Fixed A&sets
Depreciation of Equipment
Depreciation of Coffee Bar
862
943
5,281
5,557
1.805
5,281
52.011
1,244
1,363
1,400
26,292
10.976
1.171
9.720
3,185
14.533
3,244
2.070
644
1,000
1,186
1,578
42,252
176
1.385
3,007
24,054
3,083
2,150
2,793
2,603
10,821
1,513
2,130
639
46.454
1.244
1,363
1,400
26,292
10.976
1,171
9,720
3,185
14,533
3.244
2.070
1,000
70
4,005
2,518
3,231
2.518
3,231
2,518
129,907
11,781
141,688
105,963
NET INCOTrIEI
EXPENDITURE
FOR THE YEAR
2024
2023
Thls is stated after charging:
Independent Examinees Fees
Loss on Disposal of Fixed Asseis
Depreciation
2,070
2.130
70
6,523
5,749

Page 19
PIUMROSE COMMUNITY ASSOCIATION
A COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
ANALYSIS OF STAFF COSTS TRUSTEE REMUNERATION AND EXPENSES AND THE
COST OF KEY MAL¥AGEMENT PERSONNEL
Unrestricted
Restricted
2024
2023
Wages and Salaries
Pensions
46.454
1.244
5,557
52,011
1,244
42,252
176
47,698
5,557
53.255
42,428
No employees had employee benefits in excess 01£60,000 during the year (2023: £nil).
The charity trustees were not paid or received any other benefits from employment with the charÈty in the
year (2023.. £nil) neither were they retmbursed expenses during the year (2023.. £nil). No chartty tn￿tee
received paymeni for professional or other services supplied to the charity (2023.. £nil).
The key management personnel of the charity comprise the In￿teeS and the Centre co-ordinator. The total
employee benefits of the key managemeni personnel of the charity were £10.845 (2023.. £5,422).
STAFF NUMBERS
The average monthly head ¢ount was as follows:
2024
Number
2023
Number
Centre support workers
10. RELATED PARTY TRANSACTIONS
Primrose Community Enterprises Lid is a wholly owned subsidiary of the Association. During the year
surplus fiu]ds amounting to £14,000 (2023: £8,000) were donated to dle Association and are included in
note 3 to the fmancial sialements. In addition, £998 (2023: £944) of insurance cosis, borne by Primrose
Conmiunity Association have been recharged to Primrose Community Ente￿riseS Ltd. £6.998 (2023:
£8,944} was outstanding at the year end and is included within debtors.
H. Sprouting, who is a director and tn￿lee of Primrose Community A&sociation. is also a dire¢¢or of
Primrose Community Enterprises Ltd.
No fiffther transactions with related parties were undertaken such as are required to be disclosed under FRS
102.
11. INDEPENDENT EXAIIIINERS FEE
The independent examination work conducted during the year constituted a fee of £2,070.
12. T AXATION
As a Charity. Prinwose Community Association is exenwt from tax on income and gains falling within
Section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the
extent that these are applied to its charitable objects.

Page 20
PRIMROSE COMMUNITY ASSOCIATION
A COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
13. TANGIBLE FIXED ASSETS
Coffee
Bar
ui
Total
COST
At 1st April 2023
Additions
Disposals
At 31st March 2024
25.178
42.870
68,048
25,178
4?,870
68,048
DEPRECIATION
At 1st April 2023
Charge for Year
Disposals
At 31st March 2024
20.984
2,518
34,078
3,231
55,062
5,749
23,502
37.309
60,811
NET BOOK VALUE
At 31st March 2024
1,676
5,561
7,237
At 31st March 2023
4,194
8.792
l2,986
14. STOCK
2024
2023
Coffee Bar Slock
397
198
15. DEBTORS
2024
2023
Trade Debtors
Pritnrose Community Enterprises Ltd
350
8,944
6,998
6,998
9,294
16. CREDITORS
2024
2023
Amounts due ivithin one year:_
Accruals
20,980
9,507

Page21
PRIMROSE COMMUNITY ASSOCIATION
A COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
17. STATEMENT OF FUNDS
At 1st
A ril 2023
Incomin
Resources
Resources
ended
At 31st
March 2024
Unrestricted Funds
85.267
116,035
(144,371)
56,931
Restricted Funds
National Lottery
Jarrow Festival Committee
5,000
(5,000)
{1,500)
1,500
5.000
1.500
(6.500)
Restrieted Funds
Section Accounts
Indoor Bowls
Squash Maintenance
Residents Association
Toddlers
Camera Club
xyw
Bar Social Fund
2,892
3.700
1,228
407
45
1.828
2,937
2,890
1,228
606
450
(2.638)
435
450
(236)
63
1,613
(63)
(2.344)
2.326
1.595
9.903
5,084
(5,281)
9,706
Total Funds
100,170
122,619
(156,152)
66,637
Unrestricted Funds - General
These funds can be used in anyway by the tn￿teeS in accordance wtth the objectives of the charity.
Unrestricted Funds - Desiguated
These funds have been reserved for future planned activity and contingencies.
The unrestricted funds held are summrrised as follows:_
2024
2023
General
3,431
24,767
Designaled
Staffmg and redundancy
Equipment replacement contingency
Six months running cosls of the Association
Limited liability contingency
10,000
15.000
2.000
43.000
500
43,000
500
56,931
85,267

Page 22
PRIMROSE COMMUNITY ASSOCIATION
A COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
17. STATEIVIENT OF FUNDS Iconliuugd)
Restricted Funds
These represent fijnds received which are restricted for a specific purpose. Amounts are released from
these funds when the expenditure to which they relaie is incurred by the charity.
The restricted funds received are sumnwised as follows:_
NaÈtonal Loiiery
This wa5 a grant, restricted for salary support for a new Centre Coordinator.
JapTOlV Festlval Committee
This was a grant. restricted for the purpose of delivering events for the Jarrow Festival.
Restricted Funds - Section Accounts
These funds represent Section fijnds held within the charity.
18. ANALYSIS OF LIET ASSETS
Restricted
Funds
Other
Restricted
Funds
Seetion Accs
Unrestricted
FuNds
TOTAL
Fixed Assets
cu￿ellt Assets
Current Liabilities
7,237
70,674
(20,980)
7,237
80,380
(20,980)
9,706
Net Assets at 3 1st March 2024
56,931
9.706
66,637
Restricted
Funds
Other
Restricted
Funds
Section Accs
Unrestricted
Fuuds
TOTAL
Fixed knels
Current Assets
Current Liabilities
12.986
81,788
(9.507)
12,986
96,691
(9,507)
5,000
9,903
Nel Assets at 31 st March 2023
85,267
5.000
9.903
100,170
19. ULTIMATE CONTROLLILNG PARTY
In the opinion of the tn￿te¢s. there is no ultimate controlling pary of the charity other than the board itself.