Pin Green Community Association, Charity number 1156808 Financial Review for the year ending 31st March 2025
The centre and coffee shop have been busy this year so there has been a steady income. The increase in minimum wages was applied to all staff. The Community Centre received two grants from local councillors, one for £300 Christmas Dinners, serving up to 80 members of the community and £250 for our Easter Trail, benefitting more than 100 local children.
No major staff changes to impact on payroll throughout the year.
The canteen has had a steady amount of people attending, which means it is more sustainable long term. Most who attend are elderly, on a pension or benefits.
We still have some money left from a grant awarded two years ago to provide meals from meal vouchers provided from The Food Shed, we still have money in this pot, due to not having a lot of vouchers being redeemed, despite encouraging for them to be utilised.
Pin Green Community Association, Charity number 1156808 Notes to the Financial Statements For the Year Ended 31st March 2024
Accounting Convention
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and with the charities Act 2011.The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts
Income resources
All income resources are included in the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be qualified with reasonable accuracy.
Resources expanded
Expenditure is accounted for on an accrual basis and has been classified under headings that aggregate all cost related to the category.
Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
Taxation
The charity is exempt from corporation tax on its charitable activities. Fund Accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Depreciation of Fixed Assets
Equipment will be depreciated over a 5 year period, where improvements have been made to the building these will be done over an 8 year period.
Accounts for 2024- 2025 Approved on behalf of the trustees of Pin Green Communi Association Date of approval ddlmm Print Name Signature 13 111125 II/AWP£5 Approved Jeannette Thoma A4lrma. JI(F*lL25]I5lmG1lr.
Pin Green Community Association Annual Accounts
Year ending 31st March 2025
Section A Statement of financial activities Section A
| Recommended categories by activity Incoming resources Income and endowments from: Donations and legacies Charitable activities Other trading activities Investments Other Resources expended Expenditure on: Raising funds Charitable activities Charitable activities (notes 3a-c) Net gains/(losses) on investments Gross transfers between funds - in Gross transfers between funds - out Gains / losses on investment assets Reconciliation of funds: Total Note 3 Total Note 2 Total funds brought forward Total funds carried forward (note 2) Net income/(expenditure) before investment gains/(losses) Net income/(expenditure) Transfers between funds Other recognised gains / losses Gains and losses on revaluation of fixed assets for the charity’s own use Net movement in funds Net income/(expenditure) |
Unrestricted funds Designated Funds Restricted funds Total funds Prior year funds £ £ £ £ £ - - - - 63 72,649 15,313 550 88,512 81,988 - 84,665 - 84,665 79,078 1,107 - - 1,107 958 - 310 - 310 - 73,756 100,288 550 174,594 162,087 355 - 212 567 913 72,325 100,775 300 - 169,896 25 440 - 465 - 72,705 101,215 512 174,432 170,809 1,051 -927 38 162 -8,722 - - - 1,051 -927 38 162 -8,722 1,814 849 51 2,714 43,175 -420 -593 -1,701 -2,714 -43,175 2,445 -671 -1,612 162 -8,722 - - - - - - - - - - 2,445 -671 -1,612 162 -8,722 -4,755 21,769 26,803 43,817 52,540 -2,311 21,097 25,191 43,978 43,817 |
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Page 1, SOFA
Section B Balance sheet
| Fixed assets Tangible assets Note 3 Total fixed assets Current assets Debtors Cash at bank and in hand Total current assets Creditors: amounts falling due within one year Net current assets/(liabilities) Total assets less current liabilities Total net assets or liabilities Funds of the Charity Designated funds Restricted income funds Unrestricted funds Total funds |
Unrestricte d funds Designated funds Restricted Funds Total this year Total last year £ £ £ £ £ 8,663 - - 8,663 8,663 8,663 - - 8,663 8,663 4,569 324 - 4,893 1,628 -14,123 22,143 28,238 36,258 38,887 -9,554 22,467 28,238 41,151 40,515 1,418 1,368 3,048 5,834 5,359 -10,972 21,099 25,190 35,317 35,156 -2,309 21,099 25,190 43,980 43,820 -2,309 21,099 25,190 43,980 43,820 - - 25,190 25,190 21,770 - 21,099 - 21,099 26,803 -2,309 - - -2,309 -4,756 -2,309 21,099 25,190 43,980 43,817 |
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Page 2, Balance Sheet
Pin Green Community Association Notes to the Financial Statements For the Year Ended 31 March 2024
1 ACCOUNTING POLICIES
The financial statements have been prepared in accordance with the with the Charities Act 2011, and the Statement of Recommended Practice for Accounting by Charities. The financial statements have been prepared under the historical cost convention.
Funds
Unrestricted funds represent the funds of the community association that are not subject to any restrictions regarding their use and are available for application on the general purposes.
2 INCOMING RESOURCES
| Private hire Lettings Fundraisng general Canteen income Interest Coffee shop takings Donations Adverts, office services Other Coffee shop room hire Grants restricted Christmas dinner Fundraising coffee shop |
£ £ £ £ 19,953 - - 19,953 49,512 49,512 2,878 2,878 13,594 13,594 1,107 1,107 84,665 84,665 310 310 18 18 288 288 1,115 1,115 550 550 504 504 100 100 73,756 100,288 550 174,594 Unrestricted Funds Designated Funds Restricted Funds Total |
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Page 3, Notes
3 EXPENDED RESOURCES
| Staff costs - general Staff costs - canteen Staff costs - coffee shop Food purchases - canteen Food & drink purchases - Coffee shop Cleaning - general Cleaning - canteen Cleaning - coffee shop Heat, light and water Insurance Licences and subscriptions Printing, postage, Staionery & advert Repairs, renewals & Equipment - General Repairs, renewals & Equipt - Coffee shop Sundry expenses Telephone & internet Fundraising Uniform Charity donation Christmas dinner HR charges Volunteer expenses |
£ £ £ £ 55,147 55,147 9,550 9,550 58,607 58,607 5,577 5,577 25,533 25,533 3,352 3,352 18 18 431 431 5,448 5,448 1,259 1,259 1,238 1,238 261 261 2,711 2,711 669 669 125 125 923 923 356 212 568 37 37 165 300 465 628 628 1,798 1,798 87 87 72,705 101,215 512 174,432 Unrestricted Funds Designated Funds Restricted Funds Total |
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3 FIXED ASSETS
| Brought forward Charge for year Carried forward Net Book Value 2025 Net Book Value 2024 Cost Brought forward Additions Carried forward Depreciation |
Canopy Total £ £ 8663 8,663 - 8663 8,663 - - - - - - 0 0 8,663 8,663 8,663 8,663 |
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Page 4, Notes
Independent examiner’s report to the trustees of Pin Green Community Association – Registered Charity No. 1156808
I report to the trustees on my examination of the accounts of Pin Green Community Association (the Charity) for the year ended 31 March 2025.
Responsibilities and basis of report
As the charity trustees of the Charity, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
I have completed by 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:
1) accounting records were not kept in respect of the Charity as required by section 130 of the Act; or
2) the accounts do not accord with those records; or
3) the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
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Signed:
Name: S Viles Address: 14 St Marys, Gamlingay SG19 3ET Date: 6[th] November 2025
Independent examiner’s report to the trustees of Pin Green Community Association – Registered Charity No. 1156808
I report to the trustees on my examination of the accounts of Pin Green Community Association (the Charity) for the year ended 31 March 2025.
Responsibilities and basis of report
As the charity trustees of the Charity, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
I have completed by 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:
1) accounting records were not kept in respect of the Charity as required by section 130 of the Act; or
2) the accounts do not accord with those records; or
3) the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
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Signed:
Name: S Viles Address: 14 St Marys, Gamlingay SG19 3ET Date: 6[th] November 2025