Charlty Reglstration No. 1154204 Company Registration No. 08215892 (England and Wales THE OTHONA COMMUNITY A COMPANY LIMITED BY GUARANTEE NOT HAVING A SHARE CAPITAL ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
THE OTHONA COMMUNITY LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mrs C E Gough MrMDHunt Mr D C Duffield Mr S W Barnes Miss R M Tocknell Ms C Wilson Mr C M Jones Mrs J D Pearse Mr M A J Ringrose Charity number 1154204 Company number 08215892 Registered offlce Coast Road Burton Bradstock Bridport Dorset DT6 4RN Independent examiner Mr J Salim Alwyns LLP Crown House 151 High Road Loughton Essex IG10 4LG
THE OTHONA COMMUNITY CONTENTS Page Trustees, report Statement of trustees, responsibilities Independent examinefs report statement of financial activities Balance sheet Notes to the financial statements 7-13
THE OTHONACOMMUNITY TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The trustees, who are also directors of the Charty for the purposes of the Companies Act 2006, present their report and accounts for the year ended 31 March 2025. The finanGial statements comply with the charity's goveming document, the Charities Act 2011, the Companies Act 2006 and Accounting and Reporting by Charities: Ststement of Recommended Practice applicable to Charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities. Objectlves and activities Othona is an open and inclusive Community rooted in the Christian tradition and drawing on a weallh of other inspirations. We welcome people of all ages. abilities, backgrounds and beliets to our two Centres on the quiet coasts of Essex and Dorset. Through sharing In a dally rhhM of work, leaming. worship and play, we seek personal renewal aTrJ glimpses of the sacred. In Community we explor8 the relationship b8twe8n faith and lif8 and 8ncourage on8 anottpr in caring forthe world and its people. Achlevements and perfomiance This charitsble company is a wholly owned subsldlary of a reglstered charity, The Othona Communlty (registration number 277843). The parent charity, The Othona Communty's financial 8tatements includes the full Tru8te8s' report. The year saw good lev818 of activity at both centres, maintaining the increase in visitor numbers that has been seen over the last couple of years. A full programme of events at both centres was provided, although a shortage of staff and volunteers at some points in the year meant some activikn'es were curtailed. Further visitor growth will b8 dependent on sustaining and supporting the staff and volunteers teams, and the Trustees continue to look at how to enable this to happen at both centres. Flnanclal revlew During the year, the Charity did not receive any donations from The Othona Communty (the Parent Charity). The stat8ment of financial activities showed a net surplus of £12,696 (2024.. £37,678 surplus) for the year and the reserves stand at £153,448 surplus {2024: £140,752 surplus). Risk Policy The Trustees have assessed the major risks to which the Charity is exposed, and are satisfied that systems are in plac8 to mitigate exposure to the major risks. During the year a safety subcommittee has been established and is prlorftising review of areas of highest risk. The coming year will focus on fire safety, both centres will have an independent fire safety inspection. Plans forthe future To continue to develop the two ntre$ at Bradwell and Burton Bradstock. In particular the trustees are conslderlng the future development and property needs at both sites. Plans to increase and Improve staff accommodation are being considered at both sites. Structure, governance and rnanagom•nt The Charity is a company limited by guarantee, as defined by the Companies Act 2006. The Charity is govemed by its Memorandum & Artlcles of Association dated 14 September 2012 as amended by special resolution registered at Companies House on 11 October 2013. It is registered as a Charity with the Charity Commission. The trustees, who are also the directors for the purpose of company law, and who served during the year were: Mrs C E Gough MrMDHunt Mr D C Duffield Mr F M MacDonald (R8signed 31 July 2025)
THE OTHONA COMMUNITY TRUSTEES. REPORT {CONTINUED)(INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 Mr S W Barnes Mr W M Douglas Miss R M Tockndl Ms C Vffjlson Mr C M Jones Mrs J D Pearse Mr M A J Ringrose MrMJDyer (Resigned 27 June 2025) (Appointed 30 July 2024 and resigned 30 November 2024) Recruitment and appointment of Trustees As set out in the Articles of Association, the Chairman of the Trustees is nominated by The Othona Community. The Directors of the organisation are also the Charity Trustees for the purposes of charity law. None of the Trustees has any beneficial interest in the company other than as a member. All of the Trustees are members of the company and guarantee to contribute an amount not exceeding £1 in the ev8nt of a winding up. The Board has the power to apwint additional Directors. Publlc Beneflt Ststsment The Trustees consider that they have complied with Section 4 of the Charities Act 2006 to have regard to the guidance on public benefft published by the Charity Commission. The purpose of the charity is enshrtned in its objects as de8crib8d and the Trustees ensure this purpose is carrled out for the public benefit of all persons that we serwlce by dellvering a range of services at BradvRII Communty Centre and Othona. West Dorset Community Centre to those in ne&l. Organisation The affairs of the Charity are directed by the Trustees who meet three times a year and shall consist of not less than eight and not more than fourteen members. The Trustees are responsible for control of policy and financial matters and day-to-day management of the servi$ is delegated to the centre manager. The report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to Small Companies. The trustees, report was approved by the Board of Trustees. MrMAJRlngr Trustee Dated.. cS-V-2OI
THE OTHONA COMMUNITY STATEMENT OF TRUSTEES, RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025 The trustees, who are also the directors of The Othona Community for the purpose of company law. are spOnSible for preparing the Trustees, Report and the accounts in accordance with applicable law and United KirKJdom Accounting Stsndards (United Kingdom Generally Accepted Accounting Practice). Company law requires the trustees to prepare ac¢ounts for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including th8 income and expenditure, of the charitable company for that year. In preparfng these accounts, the trustees are requlred to: select suitsble accounting policies and then app them consistently,. - observe the methods and principles in the Charities SORP; make judgements and estimates that are reasonable and prudent" and prepare the accounts on the going concem basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping adequate accounting CordS that disclose with reasonable accuracy at any time th8 financial position of the charity and enable them to ensure that the accounts comply with the Companles Act 2006. They are also responslble for safeguardlng the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
THE OTHONA COMMUNITY INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE OTHONA COMMUNITY I report to the trustees (who are also Directors ft)r the purpose of company law) on my examination of the financial statements of The Othona Communty (Ihe charitable company,) for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet and related notes from pages 5 to 13. This report Is made solely to the charity's trustees, as a body, In accordance with sectlon 145 of the Charities Act 2011. My ¥Nork has been undertaken so that I might state to the charity's trustees those matters l am required to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for my work, for this report, or for the opinions I have fomied. Respectlve re8pon8iblliti88 of trustees and examlner As the trustees of charitable company you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act,). Having satisfied myself that th8 financial ststements of the charitsble company are not required to be audited under Part 16 of the Act and are eligible for independent examination, I report in respect of my examination of the charitable company's financial slatements carried out under section 145 of the Charities Act 2011 (Ihe 2011 Act,) and in carrying out my examination I have followed all the applicable Directs'ons given by the Charity Commission under section 145(5){b) of the 2011 Act. An independent examination d088 not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor consider8 in giving their opinion on the financial statements. The planning and conduct of an audit goes beyond the limited assurance that an independt examination can provide. Consequently l express no opinion as to whether the financial statements present a 'true and fair, view and my report is limited to those specific matters set out in the independent examiner's statement. Independent examlner's statement Since the charitable company's gross income exceeded £250.000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination buSe l am a member of ICAEW, which is one of the listed bodies. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: accounting records were not kept in respect of the charitable company as required by section 386 of the 2006 Act,. or the financial statements do not accord with those records. or the financlal statements do not comply wlth the accounting requirements of sectlon 396 of the 2006 Act other than any requirement that the financial statements give a 'true and fair view which is not a matter considered as part of an independent examination: or the financial statements have not been prepared in accordance with the methods and principles of the Stat8ment of Recommended Practice for accounting and reporting by charities applicable to charities preparlng thelr accounts in accordance wlth the Flnanclal Reporting Standard appllcable In the UK and Republic of Ireland (FRS 102). I have no concerns and have come across no other matters in connection with the examination to which attention should b drawn in this report in order to enable a proper understanding of the financial statements to be reached Mr alim FCA ns LLP Chartered Accountants Crown House 151 High Road Loughton. Essex IG10 4LG
THE OTHONA COMMUNITY STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted Unrestricted funds funds 2025 2024 Notes Income and endowments from: Donations and legacies Charitable activities Investments other income 60,562 370,237 9,886 13,023 27,076 348,377 6,370 16.881 Totsl Income 453,708 398,704 Expendlture on: Raising funds Charitable activities Other rnaterial expenditure 85,220 333,542 22,250 75,359 271,837 13,830 Tolal expenditure 441,012 361.026 Net income and movement in funds 12,696 37.678 Reconclllatlon of funds: Fund balances at 1 April 2024 140,752 103,074 Fund balances at 31 March 2025 153,448 140,752 The statement of financial activities includes all gains and losses recognised in the year. All in¢ome and expenditure derive from continuing activities.
THE OTHONA COMMUNITY BALANCE SHEET ASAT31 MARCH 2025 2025 2024 Notes Flxed assets Tangible assets 12 37.190 8,186 Current assots Debtors Cash at bank and in hand 13 154,736 35,363 134,713 59.980 190.099 194.693 Creditor8: amounts falling duo within one year 14 (73.841) (62.127) Net curront assets 116,258 132,566 Totsl assets less current Ilabllltles 153,448 140,752 The funds of the charlty Unrestricted funds 153,448 140,752 153,448 140,752 The company is entitled to the 8xemption from th8 audit requirement contained in 88Ction 477 of the Companies Act 2006, for the year ended 31 March 2025. The directors acknowledge their responsibilities for ensuring th8t the charity keeps accounting records which comply with section 386 of the Act and for preparing finanaal statements which give a true and falr vlew of the state of affairs of the company a8 at the end of the financial year and of its incoming resources and applcation of resources, including its income and expenditure. for the financlal year in accordance with the requirements of sections 394 and 395 and which otherwse comply with the requirements of the Companies Act 2006 relating to fin8ncyal statements, so far as applicable to the company. The member8 have not requir8d the company to obtain an audit of its financial statements for the year in question in accordance with section 476. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The finanaal statements were approved by the trustees on .. MrMDHunt Trustee Mr M A J Ringrpge Trustee Company registration number 08215892 (England and i+Vales)
THE OTHONA COMMUNITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcles Company Informatlon The Othona Community is a private company limited by guarantee incorporated in England and Wales. The registered Offi is Coast Road, Burton Bradstock, BridFrt)rL Dorset, DT6 4RN. 1.1 Accounting convention These accounts have been prepared in accordance with The Financial Reporting Standard applicable in the UK and Republic of Ireland (°FRS 102°). 'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republlc of Ireland (FRS 102) (effective 1 January 2019) and the Companies Act 2006. The charity is a Public Benefit Entity as defined by FRS 102. The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This d8partur8 has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn. The accounts are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £ sterling. The accounts have been prepared on the historical cost convention. The principal accounting policies adopted are set out below. 1.2 Going concern At the time of approving the financial statements, the trustees have a reasonable expectation that the charty has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concem basis of accounting in preparing th8 financial ststements. 1.3 Charftable funds General fiJrKls comprise the accumulated surplus or deficit on the Statement of Financial Activities. They are available for use at the dlscretlon of the Trustees in furtherance of the general objectives of th8 Communty. Restricted fijnds are subject to specific restrictive conditions imFosed by donors or by the purpose of the appeal. The purpose and use of the restricted funds is set out in the notes to the financial Statements. Designated funds are unrestricted funds which have been earmarked by the Trustees for particular purposes. 1.4 Incomlng resources All incoming resources are recognised On the Charlty has entitlement to the resources, it is certain that the resources will be receiv8d and the monetsry value of incoming resources can be measured with sufficient rellablllty. Vlhere Income Is received In advance of a stsy. it is deferred until the Charity is entitled to that income. No amounts are included in the accounts for the value of services provided by volunteers. Grants and donatlons are accounted for on a received basis. Retreat visitors fees and other income are accounted for on a re1vable basis. 1.5 Resources expended Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third paty, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably. Expenditure is classified by activty. The costs of each activity are made up of the total of direct costs and shared costs, including supwrt costs involved in undertaking each activity. Direct costs attributable to a single acllvlty are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis nsistent with the use of resources. Central staff costs are allocated on the basis of time spent. and depreciation charges are allocated on the portion of the asset's use.
THE OTHONA COMMUNITY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies Icontlnued Liabilities are recognised as resour5 expended as soon as the is a legal or constructive obligation committing the Charity to the expenditure. All expenditure is accounted for on an accruals basis. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and service for its beneficiaries. It includes those costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Governan costs indude those costs associated wtth rneeting the constitutional and statutory requirements of the Charity and include the Independent Examiner's and costs linked to the strategic managemenl of the Charity. Where costs cannot be directly attributed they have been allocated to activities on a basis consistent with use of resour$. 1.6 Tanglble fixed assets Tangible fixed assets are stated at cost induding any incidentsl expenses of acquisition. Depreciation is provided on olher langible assets calculated to write off the cost on a straight-line basis over the expected U88ful economic Iiv8s as follows:. Fixtures. fittings & 8quipm8nt Motor vehicles Over 5 - 10 years Over 5 years 1.7 Impainnent of fixed assets At each reporting end date, the charty reviews the carrying amounts of its tangible 8ssets to determine whether there is any indication that those assets have suffered an impaimient loss. 1.8 Cash and cash oquivalents Cash at bank and in hand are basic finanaal assets and indude cash in hand and deposlts held at call with banks. 1.9 Financial instruments The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 'other Financial Instruments Issues, of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charitys balance sheet vthen the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Baslc financlal assets Basic financial assets, which includ8 debtors and cash and bank balances, are initially measured at transaction price including transactlon costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitLrtes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Finanaal assets classified as receivable within one year are not amortised.
THE OTHONACOMMUNITY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcles (Contlnued) Bask flnanclal Ilabllities Basic financial liabilities. including trade and other payables, are initially recognised at transaction price unless the arrangement constitLrtes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of inter8St. D8bt instruments are wbsequently carried at amortised cost, using the effective interest rate method. Trad8 payables are obligations to pay for goods or services that have been acquired in the ordinary course of operdtlons from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they ar8 pr8S8nt8d as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. 1.10 Employe8 benefrts The cost of any unused hollday entitlement is recognised in the period in which the employee's services are received. 1.11 Penslons The regular cost of providing retirement pensions and related benefits is charged to the statement of financial activities over the employees, service lives on the basls of a constant percentage of earnings. Any dlfference between the charge to the statement of financial activities and the contributions paid to the scheme is shown as an asset or liability in the balance sheet. 1.12 VAT All resources expended are classified under activity heading that aggregate all costs related to the category. Irrecoverable VAT is charged against the category of resources expended for which it was incurred. 1.13 Taxatlon The Charity is a registered charity and, therefore, is not liable for Income Tax or Corporation Tax on income derived from its charitsble activiiies, as it falls within the various exemptions available to registered charities.
THE OTHONA COMMUNITY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Donatlons and grants 2026 2024 Donations and gifts 60,562 27,076 Charitable activities 2026 2024 Retreat vlsitors fees 370,237 348,377 Income from investments Unrestrlcted Unrastricted funds funds 2025 2024 Interest receivable 9.886 6,370 Other Income 2025 2024 Rental income Feed in tsriff incom8 Sales of merchandise Other income 1,323 5,917 4,583 1,200 2,389 7,786 4,831 1,895 13,023 16,881 Charltsblo activiti88 Total 2025 Total 2024 din Cstering, Event Facilitation, Speakers and Related Costs 85,220 75,359 85,220 75,359 10-
THE OTHONA COMMUNITY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Running costs 2025 2024 Salaries Depreciation Rates Insurance Light and Heat Repairs and Maintenance, including grounds Postage, Stationery and other Office Costs Motor Expen888 Travelling Expenses Advertising European Solidarity Corps, Volunt88r Costs and Committ88 Expenses Staff Welfare and Training Household Merchandise Expenses Bank Charges 134,711 6,829 11,573 13,355 28,080 84,904 12,447 8,740 766 1,532 98,996 2,896 10,535 11,356 28.420 73,099 11,154 7,694 833 942 2,071 4,236 19,442 2,043 2,813 1,574 2,191 16,546 2,913 2.688 333,542 271,837 Net movement In funds 2025 2024 The net movement in funds is stated after chargingl{crediting)'. Depreciats'on of owned tsngible fixed assets 6,829 2.896 Trusteès None of the Trustees (or any persons connected with them) received any remuneration during the year. There were no trustees, expenses (2024.. none). 10 Employees The average monthly number of persons (including directors) employed by the company during the year was 10 (2024 - 10). No employees earned £60,000 or over (2024: none). Employment Costs 2026 2024 Wages and salaries 134.711 98,996 11
THE OTHONA COMMUNITY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 11 Taxatlon The company is exempt from tax on income and gains falling withing section 505 of the Taxes Act 1998 or sectlon 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to ts charitable objectives. 12 Tangible fixed assets Fixtur•s, Motor vehlclgs fittings & equlwent Total Cost At 1 April 2024 Additions Disposals 20,924 35,833 (8,480) 29,395 50,319 35,833 (8,480) At 31 March 2025 48,277 29,395 77,672 Deprnciation and impalrnient At 1 April 2024 Depreclatlon charged in the year Eliminated in respect of disposals 19,336 4,330 (8,480) 22,797 2,499 42,133 6,829 {8,480) At 31 March 2025 15,186 25.296 40,482 Carrying amount At 31 March 2025 33.091 4,099 37,190 At 31 March 2024 1.588 6,598 8,188 13 Debtor5 2025 2024 Amounts falllng due wlthln one year: Amount due from parent urKlertaking Other debtors Prepayments and accrued income 119,444 18,408 16,884 95,429 20,936 18,351 154,736 134,713 14 Creditors: amounts falling due within one year 2025 2024 Notes Deferred Income Trade creditors Oth8r creditors Accruals 16 9,013 3.164 61,359 305 7,665 9,120 45,342 73,841 62,127 12-
THE OTHONA COMMUNITY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 16 Deferred income 2025 2024 Other deferred income 9,013 7,885 Deferd income is included in the financial statements as follows: 2026 2024 Deferred income is included within: Current liabilities 9,013 7,665 Movements in the year.. Deferred income at 1 April 2024 Released from previous periods ReSoUrS defeed in the year 7,665 (2,580) 3,928 5,679 (2,844) 4,830 Deferred income at 31 March 2025 9,013 7,665 15 Memb8rf8 liability There is no authorised or called up share capital as the company is limited by guarantee, each member undertakes to contribute a maximum of £1 in the event of the company being wound up. At the end of the financial period there were 12 members. 17 Control and relatsd party transactlon The Immediate and ultimate parent in the current and preceding year is The Othona Community, a Charity registered with Th8 Charity Commission in England & ValeS, registration number 277843. The primary address is the same for both charfties. At the year end, this Charity was owed £119.444 by the holding Charity. The Othona Community. (2024 - £95,429). 18 Analysis of changes in net funds The charlty had no material debt during the year. 13-