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 lo￿1 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 B￿dge 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 fO￿ard. 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 Ne￿rk 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 or0￿seS, 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 C￿ntrIbutIOn (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 sIgnifi￿nI
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 rese￿8 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 charl1￿8 goVe￿Ing 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 follo￿ng 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 1nslru￿ent 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 cUr￿n1 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 IMpair￿ent
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-