Charlty reglstratlon number 1156379 (England and Wales} BARNES COMMUNITY ASSOCIATION ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 • xeinadin
BARNES COMMUNITY ASSOCIATION LEGAL AND ADMINISTRATIVE INFORMATION Truste¥s J Jacobson Mr J l M¢Neilly Mr M J Pur8er R Zach8ry-Younger Mr S Mlndel L Mclnnes C J Spurgeon M Perklns K E Folherglll IAppolnl8d 2 March 2026) Charlty number (England and Wales) 1156379 R8glsteTed 0ffl¢o Rose House 70 8arnes High Str981 80Tn88 London Uniled Klngdom SW13 9LD Indgp•nd6nt examlnor Hazol Day Xeinadln London Llmlted 46148 Easl Street Epsom Surrey UnS18d Kingdom KT271HQ
BARNES COMMUNITY ASSOCIATION CONTENTS Page T¥usleos' report Independent examinerfs report stalernenl of lin8nclal 8cllvllles 10 Balance 8heel 11 Notes lo the financlal slalem8nts 12-22
BARNES COMMUNITY ASSOCIATION TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 Exècutlv8 Summary The Trusleas of Ihe Barnes Comrnunity Assoclallon (BCA} present their annual Teport and fln8ncl81 s18lements for the year ended December 2025. Thls report pYovid6s an overview of our aclivilies. achi8v8m8nis, 8nd financial performanc6 over the past year. The financial slalemenls have been prepared in accoFdance with the gCCOUnting policies sel out in note 1 to the financlal statements and comply with the charity's governlng documenl, the Ch8rilies Acl 2011. FRS 102 "The Financial Reportlng Standard Applicab18 in the UK and Republic of Ireland" and Ihe Charities SORP "Ac¢ounllng and Reporting by Charities.. Slalemenl of Recommer)ded Practice appllcable lo charities Preparing Ihelr accounts In accordan wlh the Finanual Reporting Standard applicable in Ihe UK and Republic of Ireland IFRS 1021" OlJJo¢tlvès and actlvilies Our current purpose is lo advanca educalion and lo provide facilities for recreation and leisure-lime acltvilies wilh the object of Improving th8 condition of life In the neighbourhood. To promote tha presatvallon, development and improvement of the character and am8nlll8s of th& neighbourhood. Publlc ben8fi1 The Trustees are aware of the requiremènts of Ihe Charity G0veMan Code and keep Ils application under regular review. The Trustees ensure that the charitable operations comply with this code wh8r8 appropriate. In April 2025 our ¥èvised charitable objects were adopted, and agreed by the Charily Commission. Tha BCA Constitullon To promote benelil for tho residents of 8aTnes and Mortlake wlhoul di51inclion ol sex. race. political, religious. or other opinions, by foslering a sense of communlty and citizenship in bringing together the residents, Ihe local aulhorily, and voluntary groups in a common effort.. 111 The advancement of civic and community development, focuslng on the community as a whole, rather than the indivldual. {2) The promotion of urban and rur81 regenerallon. ensuring character and amenllies for the public benèfit are upheld and prolecled. (31 The promotion of communily c8pacily building involves slrenglhening (he abilities, skills, and resources of our community, lo addr8ss challenges for Ihe benefil ol resld8nls of Barnes and Morilake.
BARNES COMMUNITY ASSOCIATION TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Key Actlvltles and Achlevements- January 2025 to December 2025 Clvlc and Communlty development Flagship events such as the Bames Fair and the 8arnes Food Fair are widely regaTded as twts of the slando>ut dales in Ihg Soulh Wesl London calendar. Alongslde these, th8 BCA also hosts a range ol sma118r, thoughtfully curated events throughout tho year. Each is design8d not only lo slrenolhen our connecllon with the community. but lo help bring residents togelher, across all ages, backgrounds, and neighbourhoods including Barnes, Mortlake, 2nd Barnes Common. These events p18y a viial role In ralsing funds. not only for the BCA bul for th& wider community as well. By providing a plalform lor smaller Charities lo reach a broader audience, our publi¢-f8¢ing events help lo ex16nd their impsct. Alongside organising 8 full and vailed Programme of community events, the BCA also supports Ihird-party oroanisalions and charities by helping lo prorwbole and facililale their own inilialives. Th& 8arnes Falr Thls event remains Ihe largest communily, fundr8islng event in the borouoh of Richmond. The 2025 event, spon.qored by Atl1¢ Converslons Ltd and supported by other local businesses welcomed over 10.000 vlsllors and 300 exhlbilors. Including over 30 local ¢ommunSty groups and charities. Barnes choirs. bands and local groups, with the BCA Bookstall stall was run wllh Bames Disldcl Girt Guiding, The Barnes Food Falr - SponsoTed by local eslale agent Savills an(J in 2025 supported th8 Barnes Truss811 Twsl Foodbank as our designated charity. The event was oversubscribed by slallholders and saw a new slag6 in th8 marquee with demonslralions by lo1 groups and exhibitors. Unfortunately, th? poor weather led lo a decrease in vlsllor aliendance. Jurnble Sala Th18 event pdrtnored wlh the Caslelnau Community Cantre for the second year running and allr&cted 813rg8 audience of bargain hunters. Funds raised ITOM Ihis event were also alloc818d lo the Caslelnau Community Cenlre. Chrlstmas Festlv81- BCA delivered a range of Chrislmas events across Barnes shopping parades from While Hart Lane lo Caslelnau Parade in December. As part of Ihe De¢@mber calendar there were ngw fundraising cinema screenings for families. with the support of Olympic Studios. We also ran a new fvndraiser lor our Christmas lights encoLJf8ging residents lo sponsor and dedicate trees. In 10181 six trees were Sponsored across Barnes. Turkey Run & Chrl8tmas Day lunch- Thls incieasingly popular event on l December supported by local businesses 2nd nearly 200 turkey and mini-lurkey wnners 18king part. Proceeds from the evenl enab18 BCA lo support FISH Neighbourhood Care in Ils organisalion of a traditional Christmas Day lunch for residents whc> find themselves alone and would fike lo celebrate wlth olh8rs. Th8 lunch took place al Th8 Coach énd Horses Public House. Whlle Hart Lano charlly evenlng - This longstanding event saw Ioc81 businesse5 slay open late and raised money for local charities Co¢oDn- Caro Afler Care and ADHD Efflbrace. Barnes Chrlstma5 Fe$llval - Anolher popular ¢ommunlly event which saes Rose House Iransformed into Santa's Grollo. Local cholrs and music groups performed carols Ihfoughoul the villagB and BCA OTganl88d Christmas slalls and a mini funfalr on 8arnes Green. The 8v6nl supported local charity Shale and Care Collecliva. Chrlstmas Markets- BCA loined forces with Bame5 Colleclables markel and Hc>ly Trinity Chuich lo create a new leslive event with stalls, refreshments and carol slnging from Lowther Piimary School. 8CAIOSO Outdoor Stage - This BCA and OSO collaboration on Barnes Gr8en bringlng hundreds of peoplè together lo enjoy three events over days. Show caslng thTe8 indivldually lickeled events, Oasis and ABBA tribute bands, and & country and western band. 2000 Il¢kels were sold across all events.
BARNES COMMUNITY ASSOCIATION TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 BCA'S CharStable Expendlture The BCA was delighted lo support Ihe followin9 8venls Bnd organlsalions wllh sponsorshlp or charltable donallons in 2025: Barnos Music Fèstival Barnes Children's Li18ralure Fesllval OSO Arls Centre- Youth Theatr8 BarneE Common Ltd. Barnes Communlly Gardeners Barnes Twssell Trust Food Bank Barne5 Runners Barnes District Girl Gviding ADHD Embrace Cocoon - Care After Care Share and Care Collective Flreside Folklales Fringe Caslelnau Communlty Centfe Mortlake Mash Up FISH Christmas Lunch Others of Small denominations Prosp8CtIProsPa¢t Plus 2025 saw an Incr&ase in advertising from local buslnasses and In edllorial from local groups and chari116s. Prospect Plus, ouronlbne publication, Is sent out each monlh lo BCA members and inleresl8(I parties, The circulation ol Prospecl 18 7,000 and Prospect Plus Is 2,500. Communlty Capaclty Bulldlng and Clvlc Pride Pondor Project The Barnes Ponder 2 Proiecls, led by le8ms of volunteers from the community, are mc¥ving forward. The Town Team m81 quarterfy in 2025 where team leaders from the fiv8 project tèams updated th8 communily on Ihèir progress. Each project team has a BCA, Barnes Common or resident sponsor and 811 sil and work collecllvely on the BCA Environment Commitlee. Ponder 2 Project Achlevamenl5: Travel Bames ~ Submission ol a response on behall of the comn7unlty lo TfL's consullalion on the fulurB of buses in Barnes. Pelillon lo rerouls HGVS on The TeTrace and Barnes High Street submitted lo Council with over 1000 signalures of support. One Barne5 - Men's Shed projects delivered including the boak exchange on Barn8s Green. the resloralion of the Hammersmilh Bdge Phone 8ox. the repair of a bench on Bames High Street and of Ihe Bames communlly parklel on Church Road, ancl the BCAstorage shed renovallons al Ros& Housg. High Slreel Barnes Threa markets (Juring 2025 at Holy Trinity Church.
BARNES COMMUNITY ASSOCIATION TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 other Kéy Communlty Prol?¢ts belng d8veloped into 2026 Men's Sh&d Proloct In 2025 the committee continued lo look for a home for the Men's Sh8d. Conversailons with Holy Trinity Church sadly did not arnount to an agreement lo move fOard. Bul a new sile is under diSCUSSIDns. Connect More 2025 Since Ils 2022 launch, Connect More has delivered meaningful oulcAJmes for resid8nls. especially vulnerable or low- inrA)me Individuals. Collaborating with Mortlake, and Casltslnau Community Associations. tha programme expanded Its reach and slrenglhened local partnershlps. Between 2025 and February 2026. 40 hours of slruclured learning were delivered in 20 sessions. 201 regislralions and 143 allendances from 42 Individuals. Over 80Yo ol particlpanls w8ro from SW13 and SW14. Particlpanls reporled growing cor)fidence and Independ8nca. Learners gained essential digit81 skills, Including salling up emergency contacts. managing phone storage, safely erasing deviGes, using dlgllal wallèls, and locating lost phones, which Improve safety, fin8nclal Inclusion. and independence. Beyond technical skills, the program fostered social conneclion and peer support. The small-group format encourag6d inleraclion and enabling partlcipanls lo discover knowledge gaps and build friendships. As the cuirent program concludes in February 2026, il has bui51 a solid foundation ol increased digSlal confidence, slrenglhen8d community P8rlnerships. and clear demand. P8rtlcipanl feedback and delivery insights will shape Ihe developmenl of Connect Mor8, ensurinu the nexl iterallon remalris relevant and respons5ve lo the communlly's needs. This review marks a positive and slrategl¢ slep lowards creallng an even more impactful and su51aln8ble programme lor the lulure
BARNES COMMUNITY ASSOCIATION TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Urtjan and Rural Regeneratlon The Vlew at Barn85 Brldge This is the lorgesl prolect of the Ponder teams and would see the creation of a green walkway over the original grade11 listed Bames Brldge with slep-free access on bolh sides of the river. This project is being delivered in parlnership with Nerk Rail, Richmond Council and Hounslow Council. The BCA applièd for funding from Heritag8 Lollary which was unsuccessful. In 2026 the team will be looking 21 olher fur¢ng sources and finalislng Heads ofTerms agreemants with Rlchmond and Hounslow Councils. Grgfjn and Pond Improvement Throughout 2025, there was a focus on habilal reslvralion. community engagement, and critical infraslruclure mprovemenls. A primary hlghlighl was the 8everly Brook resloialion projaet, the pond and ils island received slgnifie8nl allenlion, including the construction of a new duck sheller. There were 2180 extensiv8 willow fencing repalrs, and the inilialion of a profession81 suFv8y lo #ddress serfous island eroslon and èxposed liners. This yèar was marked by $uccesslul wildlife monitorlng. including the hald)ing of five cygnets, ond an emphasis on community education through nature lessons for local sludenls. 151and Er051on Management A formal erosion suNey wlh Special1s Diving S8Nices and began oblaining qijoles for major remediation works. Extenslvè Bulb Planllng Planted of approxlm8tely 2,000 bulbs. Sncluding daffodils and or0seS, along the Crescent hedgerow and Church Road borders. Educatlonal Outreach Hosted n8lure and insacl ID le55ons for Barnes Monlegsori students using borrowed equipment from Barnes Common. Infra81ructure Upgrades Installed thre8 new benches along key paths and a new community book exchange built by the Men's Shed leam. Wlldflower Meadow Improvemènts Replaced old fence posts around three maln wildflower areas and 8slabllshed a new wildflower slrlp on the wesl sSde of the pond. Pond Habitat Malnt8nance Constructed a new duck shelter (immediately inhabiled by Egyptian Geese) anLI performed regular reed and marginal culling. Signago ¥nd Safety Worked lo installed new 'Dogs on Leads. signs by the pond and a w8rning sigrb for molorisls regarding SWAn crossings. Tree Care and Malntenanc8 Managed the removal of several collapsed trees Iwlllow and SIIv8r Birch) and pr(Kessed Ihe malerf818 for habilal piles wlllow fenclng.
BARNES COMMUNITY ASSOCIATION TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Slafflng During 2025 BCA employed slaff with the following responslb11511es'. Head of Events and PfOSP8cI Editor Town Centre Manager Membeiship Manager Gréen Keeper Office Adminislralor Marketing and Events Executiv8 Accounts Asslslaril Rlsk Managemgnt The Trustees 8oard assess Ihe risks lo which the charity is exposed via ils Risk Register, established in September 2024. This is rèviewed and updaled accDr6ingly al Ihe monlhly Governance Meetings and escalated to qlJ8rterly board level as appropriale. The Charlly has also adopted an extensive range of governance poliaes including Safeguardlng. Codes of Conduol. and Health and Safely. Dala and Privacy policies may be vlewed on lh8 8CA's website. Trustee Meellngs and Operallons QLfarterly boord meellngs ensure devolvemant of operallonal decisions lo four working commlltees. Each commille8 has a Iruslee sponsor and a BCA staff lead. The commlllees lak8 on the operational de¢lsions allowlng the Board to meet quarterly 8nd lo focus on fund appllc81ions and slialegy. The Commlltee$ In 2025 Marketlng, VoluDt•8rs and Membershlp Commlttee- SponsoF J Jacobson Events Committe8- Sponsor C Spurgèon Governance Commlttee - Sponsor J McNeilly Envlronment Commlttee- Sponsor R Zachary-younger
BARNES COMMUNITY ASSOCIATION TRUSTEES, REPORT {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 FlnAnclal revlew Fundralslng and Flnanclal Performance (numbers rounded) Flnancial Health.. The Charity's finances remained healthy. with a focus on organised fundraising to sUPPOrt fulure projects and staffing costs. BCA Is commSlled lo increasing revenues with 8 focu5 on increaslng memberships. Additional grant opporttjnilies will be explored in 2026 by the new Executive Director. Flnanclal Hlghllghts Total Income: The BCA generaled a totsl unreslricled income In 2025 of £299,200 whlch incjudes membershlps Including gift aid. don¥lions. legacies. rent81 income, event revenues and other lundralsing aclivilies, Prospect advertising and interest incom8. This income includes several notable new items.. £26,900 in legacies received. £4,500 from Richmond & Wandsworth Councils for Mortlake Mash Up event. and £2.500 senlry box éonaled from Hammersmllh & Richmond Councils, and £3,300 Irom a prlvale dorialion for Barnes Fair. Event Revenuos: BCA and collaborative evanls revenue for 2025 was £149,50D, with a net CntrIbutIOn (before employee costs and deslgnaled chariiable gSvlng) of £68,200 to BCA funds 8arnes Fair 2025 was a huge success generating net income before donation8 of £46,700 compared lo £38,800 in 2024. The Food Fair genera18d profits of £3,400 in 2025 2nd £4,700 in 2024 before donatiDr¢s. The Food Fair is being svsp8nd8d in 2026 due lo profil8bility and stsffing conslfainls. The aim 15 lo focus on &nhancemenl of new and Gurrenl projects. Sponsorshlp: BCA Barnes events allracled £16,100 In sponsorships from local buslnesses, including sIgnifinI contributions from Alllc Converslons, Savills. Alkins Ferrte Wealth Management. Chlswick Honda, Cheslertons. Marsh & Parsons. GWR Kia and others. Charitable ExpendSturè.' The BCA'S charitable giving in 2025 wa5 £13,800 to worthwhile causes thIn BCA policy guidelines. Operatlonal Costs.. Effc>rts were made lo control operatlonal costs, Includlng a cost of living Increment for staff and careful managemenl of evenl-relaled expenses. Siaff cosls In 2025 of £81,200 were reducod by a refund from HMRC of £5,800 for national insurance refunds froTn prèvious years, resulting in 8 net staff cost of £75,400 reflected In the 2025 a¢nts. Staff costs ale exp8cled lo rlse in 2026 due lo staff changes and hillng of 8n Executive Dirèctor. PFofessional fees of £20,500 in 2025 have Increased as compared to £3.900 in 2024. The 2025 amount inclLKles professional fees of £18,50D spent from Ihe ieslricl8d fund The Wiew for planning and design lo archlle¢ls and consultants, and appllcalion fees lo Richmond and Hounslow Councils. Res&rv8s policy The Board voted lo changg the BCA policy of holdlng free reseNes relroaclive lo 31 December 2024. The adopted pollcyis lo hold free reserves equivalentlo ihree months lolal expenditure, ralhor thanlhe previoussix months policy. It was agreed Ihal as a charity, the Board WAS in favour of using available Current funds to advance BCA charitable causes. Allhough Ihe legacy funds received in 2026 aTe not reslricled as lo spending, the Board is commilled lo pulling Ihase lunds aside for special projocls, such as property 8nhancemenls Bl R058 House. At 31 Decembar 2025, free rese8 were £121,600, whlch leaves an excess of £61,700 based on the three months expenditure policy. Fr8e reserves Al 31 December 2024 were £64.600, resulting In a subslanllal increas8 as dlscussed In Ihe Flnancial H1ghlighls. BCA Strategy Looking ahead, Ihp Trustees ar8 commill6d lo continuin9 their work on key proj8cI8 and Inilialives in line wilh our strategy for 2026 10 2028.
BARNES COMMUNITY ASSOCIATION TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Structure, govèrnance and managemènt Thg BCA Is govarned by a Board of Twslees who 8re responsible for tha strategic Lllreclion and overslghl of Ihe charily. The Truslees me&t regularly lo review the charity's aclivilies, financial performance, and compliance with regulatory requirements, and Ihe Iruslees have followed the charily eommlssion guldance on public benafil in defining the aclivilies for Ihe year. The Trustees who setved during tho year and up lo the dale of signature of the fin8ncial slalements wer8: J Jacobson Mr J l McNeilly Mr M J Purser R Zachary-Young8Y Mr S Mindel L hAclnnes C J Spurgeon M Perkins Drs Urquhart K E Folhergill Resigned 22 January 20261 Appolnled 2 March 2026) ReGruilmenl and appoinlm8nt of Iruslees New Iruslees are inleNiewed and appointed to strengthen the Board's 8xpertise. Onco appoitbled each Iruslee is given support and a copy of our Iruslee handbook ancl sign up lo our code of condltcl. In Ihis period ending Dec8mber 2025, no new appoinlm8nls WOTe made. Wllh thanks The Twstees would like lo extend IheSr sincere gralilude lo als BCA team members. volunteers, communily leaders, stakeholders and supporters for their dedication and hard work throughout the year. We would like lo also extend our gralSlude to all those that klndly donated. The BCA look forward to another successful year of serving lh& Barnes COFnmunity. The TNslees' repori was approved by the Board of Truslees. J I hAcNeill Trustee Dale.. .i.a.April.20.2&............... .
BARNES COMMUNITY ASSOCIATION INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BARNES COMMUNITY ASSOCIATION I r8POrt lo the Twslegs on my ex8mlnalion of the finandal 8talem8nts of Bames Communlty Associallon Ilhg charity) for thè year ended 31 December 2025. R•$pon8lblllll&s and basls of report A9 tha Trustees ol th8 charfty you are responslble for Ihe praparatlon of tha flnandal 818tements In accordance wtlh th8 requirements of the Charities Act 2011. I report In respect of my èx8mlnalion of the charity'8 IlnanciBI slaloments carrfed out under secllon 145 of the Charflle8 Acl 2011. In carrylng out my examlnalion I hav8 followad the Diredlons glven by the Charlty Comrnlssion undèr sectson 14515}Ib) ol the Charitlas A¢1 2011. Indap•ndent examlnor'$ statemonl Slnce th$ ¢harity's gross Incomo oxceeded £250,000, the independ?nt exarrlner musl b8 8 member of a body Ilsled In section 145 of the Charilles Act 2011. 1 confirffl that l am quallfled lo undertake thè 8x8minalion because l am member of the Instltuta of Chartered Accountants In England 8nd Wales. whlch Is ong of the listed bodles. Your attenllon 18 drawn to th& fact Ihal the charfty has prepared the flnanclal slalemonls In accordan¢g th the rel8vanl verslon of thè Stslemenl of Recommended Pracllca 8pplicablg to ¢hgfillg8 preparing Ihelr financlal sl818menls In accordance with the Flnanclal Reportlng SIBndard 8pplicablB In Ihe UK and Republlc of IrelaF¥d IFRS 102} In preference lo the Acc05Jntlng and Reporting by Ch8rities-. Slalement of Re¢ommended Pracllce Issued on 1 April 2005 whlch Is referred to In Ihè èxtant regulallons bul has now bèan wlhdrawn. l undowsland that Ihls h8$ been done In order for Ihtr financlal statements lo provide a trug and falr view In accordanc8 wilh UK G8nèr811y Accepted A¢¢ounllng Practlce. I have eA)mpleled my examlnation. I conflmi that no matters have rA)mg to my attenllon In conn8Ction wllh lh8 examlnallon glvlng me cause lo believe that In any material respect.. accounting records We not kept in respect of the charity as requlred by section 130 of th& Charities Act 2011. Ihe financ181 st8lements do nol accord with thos& r8cord8- or the financlal statements do nol Comply with thg applicable requiremenls concerning the form and ¢onlenl of Ilnane181 slalemenls sel oul In the Charflles (Accounts and R8porls) Regulallons 2008 olher ih8n any r8qulremenl that lh& financlal statemenis glve a tru8 and falr vl8w, whlch Is not a matter Considered as part of 8n Independent examlnation. I have no con¢ern$ and have come acfOSS no oth8r m8llers in conneetlon with the examinatlon lo whlch attention should be drawn In thls report In order lo enabl& a proper uThlerstondlng of the nnancial stalemants lo be rea¢he(l. Hazel Day Bsc {Honsl FCA DChA Xainadin London Liriiiled 46148 Ea81 Street Epsom Sutr¢y KT17 1HQ United Kingdom Dal8'. .>.*.}.?&......
BARNES COMMUNITY ASSOCIATION STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2025 Unrestricted Restrlcted fund5 funds 2025 2025 Total Unre5trlcted Reslrlcted funds funds 2024 2024 Total 2025 2024 Notes Incorne from: Donalions and legacies Charilable aclivilies Other trading activities Inveslments 84,523 47,552 163,848 3,301 681 85.204 47,552 163,848 3,301 50.065 46,719 150,460 3,547 1,134 51,199 46,719 150,4éQ 3,547 Total Inrome 299,224 681 29g,905 250,791 1,134 251.925 Exp&ndlture on: Raising funds Charitable activities 87,819 151,815 301 22,223 88.120 174,038 86.585 152,535 960 6,885 87.545 159.420 Tatal expendlture 239,634 22,524 262,158 239.120 7,845 246.965 Net Incomel{expenditur&l and movement In funds 59,590 121,8431 37,747 11,671 16,711) 4,960 Raconclllatltsn of funds.. Fund bal8n¢es at 1 January 2025 141,970 49,492 191,462 130,299 56,203 186.S02 Fund balances at 31 December2025 201.560 27,649 229.209 141,970 49.492 191,462 The slalemenl of financial aclfvllles includes all g8lns and losses recognised In th8 yeai. All Income 2nd exp8nditure deriv8 from conllnulng 8clivilies. 10-
BARNES COMMUNITY ASSOCIATION BALANCE SHEET AS A T 31 DECEMBER 2025 2025 2024 Notos rixed assèts Tangiblo Jsset6 1S 79,986 77,335 ¢urrent assets Stocks Debtors Cash ai bank and In hand 3,984 17,782 143.594 6,794 14,097 109.618 16 165,360 130.509 CiedltOTS.' amoui)Is falllng due wlthln one year 17 116,1391 116,3821 Net cutTeiil Ossèts 149,221 114,127 Total assots less current Ilabllltles 229,209 191,462 The fiinds of tlie charlty R¢siiiclpd income lunds UnTe8lfi¢led funds 18 19 27.649 201.660 49,492 141,970 229,209 191,462 The financlal slalemgnls were approved by the Trustees on. M Perkins Trustee 11
BARNES COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Accountlng pollclgs Charlty Informatlon Barnes CommunltyAssoclalion is an unincorporated charity governed by a deed of Irusl. 1.1 Basls of preparallon The financlal slal8menls hav8 been prepared in accordance wllh the charl18 goVeIng docurnenl, th Charities Acl 2011, FRS 102 'The Financial Reporting Standard applicable In the UK and Republic of Ireland. 8nd the Charilies SORP 'Accounling and Reporting by Charill&s= Slalèmenl ol Recommended Practice applicable lo charilSes preparing their accounts in accordance with the Flnancial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" The charily is a Public Benefit Enllty as defined by FRS 102. The charity has taken advantag8 ol lh8 provlslons in th8 SORP foT Gharitses not lo preparo a slalèmenl of cash flows. The finanGial s181emenls have departed from the Charities (Accounts and Reports) Regulations 2008 only lo Ihe extent requlred lo provide a Ifue and fair view. This d8P¥rture has involved following the Siatemenl of Recomrnended Praclice for charilies applying FRS 102 r81her than th8 version ol the Slalemenl of Recommended Practlce which is referred lo in the Regulations bul which has since been wilhdrawn. The fin8nclal slatem8nls are prepared In stérllng. whSch is the funclioFI81 currency of tha charlly. Monetary amounts In these finanaal slalemenls are rounded lo the nearest £. The financial stalemenls hav6 been prepared under the historical Cost convention. The princlpal accounting poIici8s adopled are s81 out below. 1.2 Golhg concern At the time of approving the finanaal slatemenls, Ihe Trustees have a reasonable expectation Ihal the charity has adequale resources to continue In operalional exislenGe for the fores8eable future. Thus the Tnjslees contintse lo adopt the goiryJ concern bas18 of accounting In prepaTing Ihe financial stalemenls. 1.3 Charltable funds Unrestricted lunds ¥re available for use al the discretion of the Tfuslee5 in furtherance of their charitable objectives. Restricted funds are subject to sp8cilic ¢ondilions by donors or grantors as lo how they may b8 used. The purposes and uses of Ihe reslrlGled funds are sel out in the notes to th8 financial slatemenls. Endowment funds may be subject lo specific eondilions set by donors requiring that Ihe capital be maintained by the charily. 1.4 Income Incom8 is recognlsed whèn th8 charity is legally enlilled lo11 after 8ny performance conditions hav8 be8n mel. the amounts can be measured relldbly. and il is probable Ihal incomè will be received. Cash donations are Tecognised on receipt. Olhar donations are recognised onee the ¢harity has been nolified of the donation, unltsss performance eondilions require defeiral of the amount. Income tax recoverable In relalSon lo donaltons received under Glft Aid or de&ds of covenant Is recognlsed al the time of the don81ion. Legacies are recognlsed on receipt or olhewlsè if the charity has been notified of an impending dlslribulion, the amount is known, and receipt Is expected. If the amount is not known, the legacy is Irealed as 8 eonllngenl assel. 12-
BARNES COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Accountlng pollclos {ConlSnueLI) 1.5 Expendilura Expendllura is r8cognised oncg there is ¥ legal or conslrucllve obligation lo transfer 8conomlc beneffll lo a third party,11 is probable that a transfer of economic benéfits will be reqltrired in selllement, and the amount of the obllgation can be measured reliably. Expenditure is classified by acllvity- The costs of each aclivlty are made up of the lolal of dire¢l costs and shared eosts, includlng support costs involved in undertaking each aclivily. Dlrect costs allributable lo a single aclivily ale allocal8d dlreclly lo that aclivily. Shared Cosls which contribute to more than one activity and support costs which are not attributable lo a single activity are 8pportioned beiween those activities on a baslg consislenl with the use of resources. C8nlral staff costs are allocated on the basis of lime spent, and depyeclellon charges 8Te allocated on the portion of the asset's use. 1.6 Tanglbl# flxed asset$ Tangible fixed ass91s aré Initially measured al cost and subs8quenlly measured gt cost or valuation, nel of depreclalion and any impairment losses. Depreclalion is recogrblsed so as to writ8 off the cost or valuation of assets less IheSr residual values over their seful lives on the follong b8ses.' Freehold land and builclings Plant 3r*d m¥chinery Fixtures and fittings Computer equlpmenl not provided 200A on cost 100A on reduclng balance 330A on eosl The gain or loss arfsing on Ihe disposal of Bn asset is delerniined as the differencè between the sale pioceeds and Ihe carrying valLJe of the asset, and is iecognised in the slatemenl of financlal aclivilies. 1.7 ImpaSrment of flxed assets Al each reporting end dale. the charity reviews the Carrying amounts of ils langible assets lo determine vA)eiher there is any indication Ihal those assets have suffered an impalmienl 1055. If any such indication exists, the recoverable amoLSnl of the asset Is eslimeted in order to determine Ihe extent of the Impairmenl loss {if any}. 1.8 stocks Stocks are slated al the lower of cost and estimated selllng price less costs lo complete and sell. Cosl compri585 direct materials and, where applicable, direct labour costs and thos8 overheads Ihal have been incurred ift bringing the stocks to their present localion and condition. Items held for distribution al no OT nominal consider81ion are m88sur6d the lower of rÈpl8cemenl cosl and eosl. Nel realisable valuè is the Bslimaled s8lllng p les5 all eslimaled (x>sls of completion and costs lo be Incurred in markellng, selling and dislribullon. 1.9 Cash and cash equlvalents Cash and cash equivalents include cash in hand, deposits held al call with banks. other short-lerm Ilquid inveslments with original malurilies of Ihree months or18ss. and bank overdrafls. Bank overdrafts are shown wilhin borrowings In cijrrenl liabililies. 13-
BARNES COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 AGcounllng pollcias Icontlnuedl 1.10 Flnanclal instrumènts The charfly has 818cled lo apply th8 provislons of Section 11 'Basic Fin8n¢ial Inslwments, and Secllon 12 'Olher Fln8ncial Instruments Issues, ol FRS 102 lo all of Ils financlal inslrum8nls. Financial Instrumenls are recognlsed in the chariils balance sheet when the charity becomes party to the conlraclual provislons of the instrument. Financlal assets and liabilities are offsel. wllh the n81 amounts presgnted in Ihe financial slalemgnts, wheri Ihere is a legally anforceable right lo sel off the recognised amounts and there is an intention lo sellle on a nel basis or lo realis8 the asset and selllé the liability simu118neously. Bas1¢ flnanclal assets Basic finanual assels, whlch include debtors and cash and bank balances, are iniiially measur6d at transaction price includin9 transaction costs and are subsequently carried al amortised cosl using the effeclive interest method unless the arrang8menl conslitules a financlng Iransaclion, whère the Iransaclion is measured al Ihe present value of the fulure receipts discounted al a markel rate ol interest. Financial assels Classified as rece1vable wilhin one year are not 8mortised. Baslc flnancl81 Ilabllllle$ Basic financial liabililles, including creditors and bank loans are Initially recognised al Iransaclion price unless the arrangement constilules a financing Iransaclion, where the debt 1nslruent is measured 81 the pr6sent value of the future payments discounted 213 market rale of interest. Financial liabilities classified as payable within on8 year are t)ol amortlsed. Débt instruments 8r8 subsequ8nlly carrfed at amortised cost, Ltslng the eff8cllve Inler8sl rale malh. Trade credllors are obligations lo pay for goods or servlces Ihal have been acquired In Ihe ordlnary course of operations from supplieTS. Amounts payable are classified as cUrn1 liabilities if paymenl is due within one year or less. If not, they are presented as non-currenl liabilities. Trade Cfedilors are recognlsed inI11811y at transaction price and subsequently measured 81 amortised cost uslng the effective Inte$1 method. Derecognitlon of flnan¢lo1 Ilabllltles Flnancial liabilities are dereeognised when the charitys conlraclual obligatlons expire or are dSsGharg&d or cancelled. 1.11 Employèe beneflts The cost ol any unused holiday enlillemenl is recognised in the period in which the employee's 8etvices a recgived. TeTmlnBllon b&nefils are recognlsed imm8dialely as an expense when the charity is demonstrably commllled 10 16rmlnale th8 8mploymenl of an employee or lo provide lerminallon benefils. Crltlcal a¢countlng estimates and Judgements In Ihe application of the charity's accoLtnling policles, thè Truslees aré required to mak8 judgements, eslimales and assumpllons about the carrying amount of assels 8nd liabllilies th81 are not feadily apparent from other source5. The eslimates and associaled assumptions are based on historical experience and other factors Ihal are considered lo be relevant. Actual results may diffèr from these eslimales. The esllmales and underlying assumplions are reviewed on an ongoinq basis. Revisions lo accounling eslimales are recognised in the period in which the estimate Is revised wi)ere the revision offecls only Ihal period, or in lh8 per40d of Ihe revlslon and fulura perlods where the revlsion affects both cvrrenl and future periods. 14
BARNES COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Income from donatlons and legacles Unrestricted Rgslricled funds fund8 2025 2025 Total Unre8trl¢led Restrlct8d funds funds 2024 2024 Total 2025 2024 Donations and gifts Lagacies Grants Sponsorships 25,183 26,938 16,302 16,100 681 25,864 26,938 16.302 16,100 22,605 1.134 23,739 11,000 16,460 11,000 16.460 84,523 681 85,204 50,065 1.134 51,199 Income from charitable actlvltles Unrestricted Unrestrlct8d funds funds 2025 2024 Prospect Newslètter Charitable activities Prospecl Newsleller 27.435 20,117 26,721 19.998 47.552 46,719 Income from other tradlng actlvllle$ Unréstrlcted Unrestrlcted funds funds 2025 2024 Fundraislng events Lelling and licensing arrangemgnis Other income 128,571 35,277 IIB.397 31,925 138 Other trading activities 163,848 150.460 Income from Investmgnts Unrestrlcled Unre8trlcled funds funds 2025 2024 Interest receivable 3.301 3,547 15-
BARNES COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Expendlture on ralslng funds Unrèstrlct8d Reslrlcted funds funds 2025 2025 Total Unrostricted Reslrlcted funds funds 2024 2024 Total 2025 2024 Fundraislng and publlclty Seeking donations, grants and18g8¢ies 87.819 301 88.120 86.585 960 87.545 Expendllura on charltable o¢tSvlllgs Prospe¢tTown Centre Newsletter Manager General Green Keepèrl Appeals 2025 Tota1 2025 2025 2025 2025 Dlrect costs Depréciation an(1 impaSrménl Direcl costs Christmas lights Offlce 8xpenses 2,067 2,067 3,410 6,621 8,039 3,410 6,621 8,039 6,621 10,106 3,410 20,137 Grant funding of activities (see note 91 13,788 13,788 Sharè of support and govèrnance costs Isa8 notè 10) Support 9,817 130,296 140,113 9,817 6,621 154,190 3,410 174,038 Analysls by fund Unreslricled funds Reslricled funds 9,817 6,621 131,967 22,223 3,410 151.815 22,223 9,817 6,621 154,190 3,410 174,038 16-
BARNES COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Expendltura on charllabl8 actlvltles {Contlnuadl Provlous year.. ProspectTown Centr¢ Newsletter Manager General Green Keeperl Appea18 2024 Total 2024 2024 2024 2024 Dlroct ¢osts Depreciallon and IMpairent Direct costs Christmas lights Office expens8s 2,074 2,074 2,369 4.112 6,721 2,369 4,112 6.721 4,112 8.795 2,369 15,276 Grant funding of activities Is86 note 9} 11.848 11.848 Share of support and governance costs Ise8 note 101 Support 10,090 122.206 132.296 10,090 4.112 142.849 2,369 1 $9,420 Analysls by fund Unreslricled (unds ReslrScled funds 10,090 4.112 135,964 6.885 2,369 152,535 6,885 10,090 4.112 142,849 2,369 159,420 Grants payable General 2025 General 2024 Granls to Inslilulions.. Other 13,788 11,848 17-
BARNES COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 10 Support C0515 allocated to actlvlll8s 2025 2024 Sloff cosls Depreclalion Operallng lease charges Insurance Light and heal Office expenses Computer maintenance Repairs and malnlenance Bank charg85 Professional fees Trav81 and entertainmgnl Cleaning Governance cosls 75,367 1,223 726 5,693 3,957 13,464 1.275 4,201 3,816 20,465 1,207 5,241 3,478 81,855 3,546 1,083 5,694 3,549 14,059 1,031 4,134 2,821 3,925 1,610 5,065 3,924 140.113 132,296 Analysed bptween: Prosp8cI Newsleller Genèral 9,817 13L1,296 10,090 122,206 140,113 132,296 11 Net movement In funds 2025 2024 The nel movement in funds is $18led after charglngl(crediling}'. Fees payable for the independ9nl examinalion of the charityls financial slalemenls Oepreclallon of owned tangible fixed asseis Operating lease chargés 3,465 3,290 726 3.300 5,620 1,083 12 Trustees None of th8 Trustees (or any persons connected with them} recelv8d any remuneration or benefits from the charity durlng tha year. 13 Employees The average monthly number of employees dudng the year was.. 2025 Number 2024 Number 18-
BARNES COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 13 Employees (ContlnuÈdl Employment costs 2025 2024 Wages and salarles 75,367 81,855 There w8re no employees who$8 annual remuneration was more Ihan £60,000. 14 Taxatlon The charity Is exempl from taxalion on Ils activities because all ils Income Is applied for charilable purposes. 15 Tangibl8 flxed assets Freehold land bulldlng5 Planl and Flxtures 8nd machlnery ComputÉr equlpmènt Tofal Cost At l January 2025 Additions 61.363 2,500 54,747 5,941 10,986 129,596 5.941 At 31 Deeamber 2025 61,363 2,500 60,688 10,986 135,537 Dèpreciatlon and Impalrment Al 1 January 2025 Depreciation charged lh8 year 2,500 41,177 2.067 8,582 1,223 52,259 3.290 Al 31 D8cember 2025 2,5CIO 43,244 9,805 55,549 Corrylnu amount Al 31 Decamber 2025 61,363 17,444 1,181 79,988 Al 31 Decembar 2024 61,363 13,569 2,403 77.335 IG Debtors 2025 2024 Amounts f8111ng due wlthln one year: Trade debtors Olher d&blors 3,107 14,675 6,467 7,630 17,782 14.097 19-
BARNES COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 17 Crèdltors: amounts falllng due wlthln on8 year 2025 2024 Other taxation ar soclal security Trade credllors Other credilors Accruals and defeTred incom8 2,038 597 90 13.657 335 189 15,615 16.139 16.382 18 R¢slrlcted funds The reslricled funds of the charily comprise the unexpended balances of donalions and grants held on Irusl subject lo specific condilior18 by donors as lo how Ih8y may be used. At 1 January 2025 Incomlng Rgsourcès resources axpended At31 Dec8mb8r 2025 M8ns' shed The View (previously Barnes Brtdgal Connect More 10,315 36,940 2.237 (1,20C)} (19,067) <2,257) 9,115 17,873 661 681 49,492 681 (22,524) 27,649 Prevlous year: At 1 January 2024 Incoming resources Resourcès 8xpended At31 December 2024 hAens' shed Electrlc Blkts The View {previously Barnes Bridge) Connect More 10,330 500 39,424 5.949 10 (251 15001 (2,4841 {4,8361 10,315 36.940 2.237 1,124 56,203 1,134 {7,845} 49,492 20-
BARNES COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 19 Unreslrlcted funds The unreslrlcled funds of Ihe charity Gomprise thè unexpended balances ol donations and gran15 which are not subject lo specific conditions by donors and grantors as lo how they may be used. These include designated funds which have begn set aside oul of unreslricled funds by the Iruslees for specbfic purposes. At31 Decomber 2025 At 1 January 2025 Incomlng resoLtrces Re$ourc8S expend8d General fund Rosfj House 102,658 39.412 299.224 {239,6341 162,148 39,412 141,970 299,224 1239.634) 201,560 Prevlou5 year: Al l January 2024 Incomlng Resource5 rèyource5 oxpended At31 December 2024 G6neral fund Rose House 90,887 39,412 250,791 {239.120) 102,558 39,412 130,299 250,791 1239,1201 141,970 20 Analysis of net assets betw8¢n fundB Unrestrlcled funds 2025 Restricted funds 2025 Total 2025 At 31 December 2025.. Tangibl8 a$s8ts Current asselsllliabilillesl 79,988 121,572 79,988 149,221 27,649 201,560 27,649 229.209 Unrestrlcted funds 2024 Restricted funds 2024 Total 2024 At 31 Decgmber 2024: Tangible assets Currant asselsllllabilillesl 77,335 64,635 77,335 114,127 49.492 141,970 49,492 191,462 21
BARNES COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 21 Flnanclal commltmenls, guarontèes and contlngent Ilabllltl6s The charity holds the legal lille lo Iha fr6ehold property al Rose House. 70 Barnes High Street, London, SW13 9LD. The charily is required lo me81 a contingent undertaking lo make a donalion of £7,500 lo The Barnes Workhouse Fund in th8 event of the disposal ol the building. 22 Rel#t8d party transactlons There were no disclosable related paty transactions duiing the year {2024 - none}. The key management personn81 are consldered lo be Ihe Chaiman, Vice Chalrman and Tièasurer. None of the kay managem8nl persorbnel have been remunerated In Ihe yèèr. -22-