## **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|
|---|---|
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|
|---|---|
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**|
|---|---|
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**|
|---|---|
## **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|
|---|---|
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.
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.
Signed:
Name: S Viles Address: 14 St Marys, Gamlingay SG19 3ET Date: 6[th] November 2025