## Augusta Park Community Associaton Annual Report August 2023 to July 2024 Charity number: 1159218 Chair during the report period: Mr W. Frost Current Chair: Mr J.Wells ## Overview During this period, APCA ran 3 main events to support the community and provide a costeffective way to enjoy the holiday periods (Summer, Winter and Easter). We also continued to hire out our facilities to local people and businesses throughout the year (our main source of income during this period). Mr Will Frost resigned as Chair and Treasurer - Mr Justin Wells was voted in as the new Chair, and Mr David Munden was voted in as the new Treasurer. ## Trustees for this period |Trustees for this period|| |---|---| |Name|Positon
| |Will Frost*|Chair (*actng)| |Will Frost|Treasurer| |Sue Munden|Secretary| |Gail Wells
|Trustee| |Justn Wells|Trustee| |David Munden|Trustee| ## Declaratons The trustees decalre that they have approved the trustees' report. Signed on behalf of all Trustees: Justin Wells J. Wells (Current Chair) **Charity No Augusta Park Community Association 1159218** FOR ENGLAND AND WALES Annual accounts for the period Period end Period start date **To 8/1/2023** date **7/31/2024** _— ~~————————~~ **Statement of financial activities** ||**Unrestricted**|**Restricted**|**Endowment**||**Prior year**| |---|---|---|---|---|---| |**Recommended categories by activity**|**funds**|**income funds**|**funds**|**Total funds**|**funds**| ||**£**|**£**|**£**|**£**|**£**| |**Incoming resources**|F01|F02|F03|F04|F05| |**Income and endowments from:**|||||| |Donations and legacies||- - - -|- - - -|- - - -|- - - -| |Charitable activities|68,213 - - 68|213 - - 68|213 - - 68|213 - - 68,213 73|213 73,365| |Other trading activities||- - - -|- - - -|- - - -|- - - -| |Investments|||- -|- -|| |Separate material item of income|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -| |Other|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -| |**_Total_**|68,213 - - 68|213 - - 68|213 - - 68|213 - - 68,213 73|213 73,365| |**Resources expended**|||||| |**Expenditure on:**|||||| |Raising funds|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -| |Charitable activities|56,867 - - 56|867 - - 56|867 - - 56|867 - - 56,867 67|867 67,482| |Separate material item of expense|||||| |Other|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -| |**_Total_**|56,867 - - 56|867 - - 56|867 - - 56|867 - - 56,867 67|867 67,482| ||||||| |**Net income/(expenditure) before investment gains/(losses)**|11,346 - - 11|346 - - 11|346 - - 11|346 - - 11,346 5|346 5,883| |Net gains/(losses) on investments|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -| |**Net income/(expenditure)**|11,346 - - 11|346 - - 11|346 - - 11|346 - - 11,346 5|346 5,883| |**Extraordinary items**|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -| |**Transfers between funds**|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -| |**Other recognised** **gains/(losses):**|||||| |Gains and losses on revaluation of fixed assets for the charity’s own use|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -| |Other gains/(losses)|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -| |**_Net movement in funds_**|11,346 - - 11|346 - - 11|346 - - 11|346 - - 11,346 5|346 5,883| |**_Reconciliation of funds:_**|||||| |Total funds brought forward|34,842 - - 34|842 - - 34|842 - - 34|842 - - 34,842 28|842 28,959| |**_Total funds carried forward_**|**46,188 - - 46**|**188 - - 46**|**188 - - 46**|**188 - - 46,188 34**|**188 34,842**| ## **Balance Sheet as at Year End 31.07.24** |**Fixed assets**
**Intangible assets**
**Tangible assets**
**Heritage assets**
**Investments**
**_Total fixed assets_**
**Current assets**
**Stocks**
**Debtors**
**Investments**
**Cash at bank and in hand**
**_Total current assets_**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
**Creditors: amounts falling due within**
**one year**
**Creditors: amounts falling due after**
**one year**
**Restricted income funds**
Signed by one or two trustees on behalf of all
the trustees|**£**
**£**
**£**
F01
F02
F03
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**|**£**
**£**
**£**
F01
F02
F03
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**|**£**
**£**
**£**
F01
F02
F03
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**|**£**
F04
**Total this**
**year**|**£**
F05
**Total last**
**year**|**£**
F05
**Total last**
**year**| |---|---|---|---|---|---|---| ||-|-|-|-||-| ||6,975|-|-|6,975||8,486| ||-|-|-|-||-| ||-|-|-|-||-| ||6,975|-|-|6,975||8,486| |||||||| ||-|-|-|-||285| ||6,186||-|6,186||2,092| ||5,773|-|-|5,773||| ||35,933||-|35,933||29,058| ||47,892|-|-|47,892||31,435| |||||||| ||8,680
||-|8,680||5,078| |||||||| ||39,212|-|-|39,212||26,357| |||||||| ||46,187|-|**-**|46,187||34,842| |||||||| ||-|-|-|-||-| |||-|-|-||-| |||||||| ||**46,187**|**-**|**-**|**46,187**||**34,842**| |||||||| ||-|||-||-| |||||-||-| ||46,187||-|46,187||34,842| |||||-||-| ||**46,187**|**-**|**-**|**46,187**||**34,842**| |||||||| ||Signature
||Print|Name||Date of
approval
dd/mm/yyyy| |||||||| |||||||| CC17a (Excel) 05/29/2025 2 ## **Section C Notes to the accounts** Note 1 **Basis of preparation** _**This section should be completed by all charities** ._ ## **1.1 Basis of accounting** 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 • and with* ü 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* ü the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) - and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* * -Tick as appropriate ## **1.2 Going concern** _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ An explanation as to those factors that support the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the going concern assumption doubtful; Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. ## **1.3 Change of accounting policy** The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }. |Yes*
No*|ü|* -Tick as appropriate| |---|---|---| |||| ## _**Please disclose:**_ _**(i) the nature of the change in accounting policy; (ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and (iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.**_ ## **1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). |Yes*
No*||* -Tick as appropriate| |---|---|---| ||ü|| ## _**Please disclose:**_ _**(i) the nature of any changes;**_ _**(ii) the effect of the change on income and expense or assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or more future periods.**_ ## **1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). |No material prior|year error|have been identified in the reporting period (3.47 FRS 102 SORP).| |---|---|---| |Yes*
No*||* -Tick as appropriate| ||ü|| ## _**Please disclose:**_ _**(i) the nature of the prior period error;**_ _**(ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and**_ _**(iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.**_ CC17a (Excel) 05/29/2025 3 ## **Section C Notes to the accounts** ## **Note 2 Accounting policies** _Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._ **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE Please provide a description of the nature of each change in accounting policy** _**Reconcilation of funds per previous GAAP to funds determined under FRS 102**_ **Start of End of period period £ £ Fund balances as previously stated** _**Adjustments:**_ **Fund balance as restated** _**Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_ **End of period£ Net income/(expenditure) as previously stated** _**Adjustments:**_ **Previous period net income/(expenditure) as restated** CC17a (Excel) 05/29/2025 4 **Section C Notes to the accounts (cont)** ## **Note 11 Paid employees** _**Please complete this note if the charity has any employees.**_ ## **11.1 Staff Costs** |**Salaries and wages**
**Social security costs**
**Pension costs (defined contribution scheme)**
**Other employee benefits**
**Total staff costs**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||21,619|16,741| ||-|-| ||244|18| ||-|-| ||21,863|16,759| **Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party** _**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_ **No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000** |**Band**|**Number of employees**| |---|---| |**£60,000 to £69,999**|| |**£70,000 to £79,999**|| |**£80,000 to £89,999**|| |**£90,000 to £99,999**|| |**£100,000 to £109,999**|| ||| ||| ||| **Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity** ## **11.2 Average head count in the year** ## **The parts of the charity in which the employees work** ||**This year**
**Number**|**Last year**
**Number**| |---|---|---| |**Fundraising**|-|-| |**Charitable Activities**|2|2| |**Governance**|-|-| |**Other**|-|-| |**Total**|2|2| CC17a (Excel) 05/29/2025 5 ## **11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_ **Please explain the nature of the payment** **Please state the legal authority or reason for making the payment** **Please state the amount of the payment (or value of any waiver of a right to an asset)** ## **11.4 Redundancy payments** _**Please complete if any redundancy or termination payment is made in the period.**_ **Total amount of payment** **The nature of the payment (cash, asset etc.)** **The extent of redundancy funding at the balance sheet date** **Please state the accounting policy for any redundancy or termination payments** CC17a (Excel) 05/29/2025 6 ## **Section C Notes to the accounts (cont)** ## **Note 28 Transactions with trustees and related parties** _**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_ ## **28.1 Trustee remuneration and benefits** **None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)** _**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_ |**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**| |---|---|---|---|---|---|---| |||**Thisyear**||||**Lastyear**| |||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**| |||**£**|**£**||**£**|**£**| |||||||| |||||||| |||||||| |||||||| _**Please give details of why remuneration or other employment benefits were paid.**_ _**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_ ## **28.2 Trustees' expenses** _**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_ **No trustee expenses have been incurred (True or False)** |**Type of expenses reimbursed**|**This year**|**Last year**| |---|---|---| ||**£**|**£**| |**Travel**||| |**Subsistence**||| |**Accommodation**||| |**Other (please specify):**||| |||| |**TOTAL**||| |**Type of expenses reimbursed**|**This year**|**Last year**| |---|---|---| ||**£**|**£**| |**Travel**||| |**Subsistence**||| |**Accommodation**||| |**Other (please specify):**||| |||| |**TOTAL**||| **Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity** ## **28.3 Transaction(s) with related parties** _**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_ **There have been no related party transactions in the reporting period (True or False)** |**Name of the trustee or**
**related party**|
**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**at period end**|
**Amounts**
**written off**
**during**
**reporting**
**period**| |---|---|---|---|---|---|---| ||||**£**|**£**|**£**|**£**| |||||||| CC17a (Excel) 05/29/2025 7 _**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement. For any related party, please provide details of any guarantees given or received.**_ CC17a (Excel) 05/29/2025 8 **Section C Notes to the accounts (cont)** ## **Note 29 Additional Disclosures** **The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.** CC17a (Excel) 05/29/2025 9 ## Independent Examiners Report ## For the Year Ended 31[st] July 2024 I have examined the financial statements prepared by Augusta Park Community Association ## Respectve responsibilites of trustees and examiner The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. ## It is my responsibility to: - examine the accounts under section 145 of the 2011 Act; - to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and - to state whether particular matters have come to my attention. ## Basis of independent examiner's report My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below. ## Independent examiner's statement In connection with my examination, no matter has come to my attention: - (1) which gives me reasonable cause to believe that in any material respect the requirements:  to keep accounting records in accordance with section 130 of the 2011 Act; and - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act ## have not been met; or - (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Mrs Emma Giles Dated 20[th] January 2025