Abbeydale Community Assodatlon Charity No. 1159454 Trustees, Report and Unaudited Accounts 28 February 2025
Abwale Conjnunity AtatIOn Coirtents Pages Trustees, Annual Report Independent Examinerfs Report Ststement of Financial ActNirties 2to6 Balance Sheet Notes to the Accounts IOto17 Detailed Ststement of Financial ArtNibes 18to19 Page I
ABBEYDALE COMMUNITY ASSOCIATION BOARD OF TRUSTEES ANNUAL REPORT 2025 REFERENCE AND ADMINISTRATIVE DEfAILS Name The name of the Charitable Incorporated Organisation ("the CIO ) is: Abbeydale Community Association (ACA). Registered charity number 1159454 National Location The principal office of the CIO is in England. Abbeydale Sports & Community Centre. Glevurn Way, Abbeydale, Gloucester GL4 4BL STRUCTURE AND GOVERNANCE CIO Governing document Constituted 25 August 2014 ACA Trustee Board approving the report. Mr Brian Lyall - Treasurer Mrs Joanna Haworth - Chair Mr Mike Brunsdon - Secretary Mr Calum Newman Mrs Melissa Skelton Trustees joining 2024-25 Mr Steven Clarke- 16 October 2024 Appointment of charity trustees. The CIO Governing document states: (l) Apart from the first charity trustees, every trustee must be appointed for a term of at least one year by a resolution passed at a properly convened meeting of the charity trustees. {2) In selecting individuals for appointrnent as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO. OBJECTIVES
The objectives of the CIO are: To promote the benefit of the inhabitants of Abbeydale and the neighbourhood (hereinafter called the area of benefit) without distinction of sex, sexual orientation, race or of political. religious or other opinions. To associate together with the said inhabitants and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interest of social welfare for the recreation and leisure time occupation with the objert of improving the conditions of life for the said inhabitants. To secure the already existing community centre and to maintain and manage the same (whether alone or in cooperation with any local authority or other person or body) in furtherance of these objects. To promote such other charitable purposes as may from time to time be determined. The Association shall be non-party in politics and non-sectsrian in religion. The ACA Board of Trustees have tsken account of the Charity Commission guldance on public benefit. AcrivrriES AND ACHIEVEMENTS Centre Operation Our core team of staff operate the Centre on a daY-tdaY basis, overseen by the Board of Trustees. The team is made up of two Centre Administrators, a Site Maintenance Officer and a Financial Administrator. Communications with user groups and the public are maintained through noticeboards, a website, e-newsletter, email and social media. Centre Facilities During 2024-25, the Centre's hireable Spaces remained the same. The variety of the spaces available is a great asset to the Centre, with a Main Hall, Studio room, exercise/multi-function room, meeting gallery, catering kitchen, floodlit artificial sports pitch, changing rooms and on- site Café Bar. As well as clear terms and conditions of use and good communication with users of the Centre, regular cleanin& checks and maintenance ensure that the facilities are safe and fit for purpose.
Work continues to be ongoing to improve sustainability in all areas of the Centre including changing light fittings and updating energy infrastructure. This work is expected to save money on fuel bills, help the environment and improve the experience for the Centre users. In 2024-25, thanks to the help of our local County Councillor we received a Gloucestershire County Council "Build Back Betterf, grant to allow u5 to extend the height of the artificial sports pitch netting adjacent to the Centre. In conjunction with the Football Foundation, we also replaced the sports pitch lighting with LED lighting. Behind the scenes improvement5 included replacement of one of the centre boilers and water heater with more modern items. Hireable Spaces The bulk of the Chariws income is generated through rental of the Centre's hireable spaces, In line with its objectives, the Centre has had a wide variety of hirers this year, including those offering leisure, entertainment, sport and education tothe local community. The range of rooms and spaces has offered flexibility to host indoor and outdoor sports and exercise {e.g. football, yoga, Zumba, gymnastics and ballroom dancing). business meetings, conferences and training. youth artivities (such as martial arts and Scouting Association), private tutoring and an increasing number of pre-school groups. The Charity has continued to work closely with Abbeymead Rovers Football club, one of the largest football clubs in the South West. The Charity is proud to support this successful community organisation which provides competitive and social group sessions for boys, girls, adults, walking and inclusive football. Of course, the spaces have also been used this year to provide the community with central and quality premises to hold important private occasions including wakes, weddings, birthdays and Christenings. Charitable Activities and Community Abbeydale Community Association continues to deliver and participate in the programmes and partnerships relating to its charitable aims and objectives. As well as providing clean and quality spaces for hire which locals use for a wide variety of purposes, the Centre organises some of its own events. The regular Craft Market supports local small businesses and crafts people. Free entertainment is available for the local community via events run by the Phoenix Café Bar such as family discos and live musical entertainment. Use of hirer feedback forms, social media and Google have ensured the Centre receives regular feedback in order to recognise and respond to the needs of the community.
The Charity has maintained a close and cooperative relationship with Gloucester City Council with whom it works supportively as a venue for meetings and consultations and as a designated local emergency centre. The Centre once again supported the Governmenys HAP/HAF project run by a local church group. Strong relationships with local PCSOS and City and County Councillors have also worked well to uphold the security of the Centre and push the Charity for¥vard as a hub for the community. The Charity also continued its positive working relationships With local schools, churches and the nearby doctors, surgery who have held several events at the Centre. Phoenix Café Bar facllity The Charit(s trading subsidiary, Phoenix Cafe Bar (ACA Enterprises Ltd), has benefitted from a period of management stability and had increasingly steady trade in 2024-25. It continues to pay regular monthly rent to the Charity. In addition, the subsidiary and the Charity are increasingly working together to achieve the alms of the Charity: Phoenix Cafe Bar organises community events such as family discos and live music events; provldes food and drink services for partie5 and buslness meetings; and also welcomes community groups such as a coffee group. Flnanclal Revlew An improving year for the Charity and, at last, a very good year for our trading subsidiary. Charlty income was up from the previous year for both rooms and the sports pitch. We experienced improved regular hirer use for our rooms. However, our costs have continued to rSse, especially for energy as contracts were renewed and for building maintenance where a number of replacement projects had to be undertaken at short notice. We did however manage to win a Gloucestershire County Council "Build Back Better" grant to improve the sports pitch netting to better retain balls. We were also awarded a 70% grant from the Football Foundation to replace the sports pitch lights with more energy efficient LED lighting. ACA Enterprises Ltd, our trading subsidiary, had a much better year with higher sales and higher gross margin thanks to a great effort by all staff. Overall, we managed to finish the year with a reasonable profit. We are confident for the prospects for both the Charity and the trading subsidiary. We maintain a policy of constantly trying to build up financial reserves to help fund both future liabilities, cope with unplanned expenditure and to help fund our vision for the future with improved facilities for our users in our area of benefit. We are proud of our record as operating as a succe55fully independent community centre in Gloucester since 1985.
Reserves policy The ACA Board of Trustees has considered the continued activities and life of the Charity. The ACA Board of Trustees are very aware that the continued existence of the Charity is to some extent dependent on the level of funds held and as such a concerted effort is always being made to add to these funds on an annual basis going fonvard.
Abbeydak Community Association Independent Examiners Reyt Independent Examinerfs Report to the trustees of AbbeydaleCommunityAwiatknn I report to the trustees on my examination of the financial ststements of Abbeydale Community Association for the period ended 28 February 2025. Responsi7Jllities and basis of rert As the charity's trustees you are responsible for the preparation of the financial ststements in aCCOTdance with the requirements of the Charities Art 2011 l*he Act'l. I report in respect of my examinats'on of the charity's financial ststernents carried ¢JJt under section 145 of the 2011 Act and in Carryi out my examination I have folk)wed all applicab Directions given by the Charty Commission under section 145{5llbl of the Act. Independent examiner's statement I have completed my examination. I can confirni that no material matters have come to my attention in connection wlth the examination giwng me cause to believe that in any material re5t. . the accounting records were not kept in respect of the charity as required by section 130 of the Act,. or • the financial statements do not accord with those records: or the financial statements do not comply with the applicable requirements concerning the forni and content of financial statements set OLrt in the Charities IAccounts and Reports) Regulations 2008 other than any reqUirnent that the financial ststements give a and fairf view which is not a matter considered as part of an independent examination. I have no concerns and have come across r)0 other matters in tonnertion with the examinatton to which attention should be drawn in this report in orderto enable a proper understsnding of the financial statements to be reached. Abaqus knmFted 28 Bodenham Field Abbeymead Gloucester GL4 5T5 01 December 2025 Page 7
Abbeydale CThnmwityAsscKiati Statement of finandal Pldvltl for the wiod ended 28 February 2025 funds 2015 fi Total funds Total funds 2025 2024 Notes Income and endowments Donations and legacies Charitable activtties 1,321 194,504 24,667 25,988 194,504 5,127 155,828 Total 195,825 24,667 220,492 160,955 Expendlture on: Other 178,628 24.584 203,212 154,160 Total 178.628 24,584 203,212 154,160 Net gains on investments Net Income 17,197 17.280 6,795 Transfers between funds Net income bef(Me other gatnslllossesl 17,197 17,280 6,795 Othergalns aml losses Net movement In funds 17,197 17,280 6,795 Recondliatlon of funds: Total funds brought forward 105,381 105,867 99.072 Total furKls carried forvArd 122,578 569 123,147 105,867 Page 8
Abbeydale Community Balanie Sheet at 28 Febnry 2025 tharlty No. 1159454 2025 2024 Fed assets Investments Current assets Oebtors Cash at bank and in hand 112,312 47,¢J)2 159,314 {36.1681 123.146 94,960 19,563 114,523 18,6571 105,866 Creditots; Amount fallirg due within one year Net current assets io Total assets kn arnt liabilitie5 123,147 105,867 Net assets excludkng pension asset or bIrty 123,147 105,867 Totsl net assets 123,147 105,867 The fund5 ofthe tharfty Restricted funds Restrthd income funds 11 569 569 Unrestrirted funds General funds Designated fund5 li 97,971 24,7 87,971 17,410 122,578 105,381 li Totsl fvnds 123,147 105,867 Approved by the trustees on 01 DeCefflr 2025 And signed on their behalf br. B. Lyall Trustee 01 December 2025 Page 9
Abwale Community Associab Notes tothe Ac£ounts the period eth 28 Febrnary 2025 l Ac£ounting policies Basis of preparatlon The financial statements have been prepared in accordance wth Ststement of Recommended Prdrtice; Accounting and Re>x)rting by Charities preparing their accounts in acCOrdar wrth the Financial Reporting Standard applicable in the UK and Republic rf Ireland IFRS 1021 issued on 16 July 2014 and the Finanaal Reporting Standard applicable the United Kingdom and Republic of Ireland IFRS 1021 and the Charities Act 2011. Chae in basis of accounling or to previous accounts There has been no change to the accounting wlicies Ivaluation ruks and method of accounting) sin last year and no changes have been made to accounts for previous years. Fund accountlng Unrestricted funds These are available for use atthe discretion of the trustee5 in furtherance of the general objects ofthe tharity. Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are n$1(ted funds which include a revaluation reserve representing the restatement of investment assets attheir market values. These are available for use subject to restrictions imposed tythe donor orthrough tern of an appeal. Restricted funds Recognition of income Income is included in the Statement of Financial Actiwties ISOFAI when the charity becomes entrtled to, and virtualty rtain to receNe, the income and the amount of the irthme can be measured with suffiCnt reliability. Income wtth related whe income has related expenditure the income and related expenditure is expendf(ure reported gross in the th)nations and legacies Voluntary income receNed by way of grants, donations and gifts is induded in the the SOFA vthen receivable and only when the Charity ha5 unconditional entitlement to the income. Tax reclaims on Income from tsx reclaims is Iruded in the SOFA at the same time as the donations and gifts grftldonation to which it relates. tlonated services These are only induded in income (with an equivalent amunt in expenditurel and facilitie5 where the beneffttothe Chartty is reasonably quantffiable, measurable and material. Volunteer help The value of any volunteer help receNed 15 not included in the accounts. Investment income This is induded in the accounts when receivable. Gains/ll¢)Ssesl on This includes anygain or loss resulting from revaluing investments to market value valuation of red at the end of the year. assets Gain51110ssesl on investment assets Thi5 indudes any gain or loss on the Sale of investments. Page 10
Abbeydale CommuntyA55oaation Fknes to the Acwnts Ewrfrtu Recognrtion of expènditure Expendtture is reCniSed on an accruals basis. Expenditure include5 any VAT which cannot be fulty recovered. and is reported as part of the expenditure to which it relates. Expenditure on These comprise the costs associated with attracting voluntary income, fvndraising raising fijnds trading costs and investment management Costs. Expendfcure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable aCtileS SeiCeS in the furtherance of Its objects, including the making of grants and governan costs. All grant expenditure is accounted for on an actual paid basÈs plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid. Govemance costs These indude those costs asg)aated with meeting the constitutional and statutory requirements o* the Chartty. includig any audrtlindependent examination fees. costs linked to the strotegic management of the Chanty. together with a share of other administration cost& Other expenditure These are supwrt costs not all¢xated to a particular artiwty. Grant5 payable Taxation The charity is exempt from tax on its charitable actNitie5. Freehold in¥estmert woperty Investment properties are measured initialty at cost and Subsequently at fairvalue at each balano sheet date and are not depreciated. All gains or losses are tsken to the Statement of Financtal Activities as they arise. Stocks St¢xk is included at the tower of cost or net realisable value. Donated items of stock are recognised atfair value which is the amount the charty would have been willing to payforthe items on the opers market. Trade and other debtors Trade and other debtors are recognised at the settlement amunt due after anytrade discount offered. Prepayments are valued at the amount prepaid net of ary trade discounts due. Cash and cash equi¥alents Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid irwestments with original matu[e$ of three month5 or less and bank overdrafts. In the statement of finanaal position, bank overdrafts are shown WFthin borrowings or cUrnt liabilitses. In the Statement of Cash Flows, cash and cash equiyants a shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management. Trade and other ertorS Short term creditors are measured atthe transaction price. Other creditors and provisions are CogniSed where the chaFty has a present obligation resutting from a past event that will probably result in the transfer of funds to a third party and the omount due to Sett the obligation can be measured or estimated reliably. Creditor5 and prowsions are normally recognised at their settlement amount after allowing for any trade discounts due. Page 11
Abbeydale Community Associi( Notes to the ACUnts Researth and development Expenditure on research and development is written off in the year in which it is incurred. Foreign (UrreIe$ Monetary assets and liabilities denominated in currencies other than the fvnctional currency of the tharity are translated at the rates of exchange prevailing at the end of the reporting period. Transaction5 in currenaes other than the functional currency of the charity are recorded at the réte of exchange on the date that the transaction (xcurred. l exchange differen are are tsken into account in arriving at net incomelexpenditure. Leased assets Where the charity enters into a lease which entsils tsk]'ng substantially all the risks and rewards of ownership of an asset, the lease 15 treated as a finan lease. Leases which do not transfer substantially all the risks and reward5 of ownership to charity are dassified as operating leases. Assets held under finance le35es are initially recognised as assets of the charity at their fair value at the inception of the lease or, rf lower, at the present value of the minimum lease paymer¢ts. The corresponding liabilityto the lessor is included in the balance sheet date a5 3 finance lease obligation. Lease payments are apportioned between fina[ expenses and reduction of the lea obligation 50 as to achieve a constant rate of interest on the remaining balan of the liability. FTrnan expenses are recognised immediatety, unless they are dirertly attribLrtable to qualty-ng assets, in which case they are capitalised in accordance with the charity's kM)licy on borrowing costs. ets held under finance leases are depreciated in the same way as owned assets. Operating lease payments are recognised as an expense on a straightjine basis overthe lease temi. In the event that lease incentives are received to enter into orerating leases, SLKh incentives are recognised as a liability. The aggregate benefrt of incentive5 is rec(vdnised a5 a reduction of rental expense on a straight-line basi5. Pension sts The charity opeTrtes a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the d)arity pays fixed contrtbutions into a separate entity. on the contributhins have been paFd the charty has no further payments obligations. The contributions are recogni5ed as expenses when they fall due. Amounts not paid are shown in accwals in the balance sheet. The assets of the plan are held separatety trom the charity in Independent administered funds. Relpt of donated goods fadltties and seThkes All donated goods, faalities and seriice5 received are recogni5ed within incoming resources and expendtture at an estimate of the dIue to the charity. Page 12
Abbe)thFe Community Alati( Notes tothe Actounts 2 Statemert of FuHn(ial AclMU&. wi(Y year Unrtstricted Rtstricted funds funds Totsl fund5 2024 2024 2024 Income and endovm*nts from: Donations and legacies Charitable activitie5 1,334 156,043 3,578 4,912 156,043 Tots 157,377 3,578 IFJO,955 ExperKl1re on: Other 147.493 6,667 ,IE Totsl 147,493 6.667 154,160 Net iM)me 13,0891 6,795 Net income before other gains1{losses) Other gains and losses: Net movement in furMIs 13,0891 6,795 13,0891 6,795 Reconciliation of funds: Total funds brought forward Total fuTh15 £arried fOnrd 95,497 3.575 99,072 105,381 105,867 3 Income from donations and Iyaes Total Totsl 2024 Donations and gifts Governmentgrants 1321 1,321 24,667 25,988 1,089 4,038 24,667 24,667 1321 5,127 4 Income from tharitable athties Total Totsl 2025 2024 Rent of rooms 122,533 71.971 122,533 71,971 194,504 91,339 64,489 155,828 Rent of sports facilitie5 Page 13
Abbeydale CommunltyAs50ciatlon Notes to the Accounts 5 Other expendltwe Total Totsl 2025 2024 Empbyee costs Premises costs 50,814 92,641 33,010 2,163 178,628 14 45,140 75,060 30,214 3,746 154,1 92.641 57,594 2.163 General 3dministrati¥e costs 24,584 Legal and professional costs 24,584 203.212 6 Trustee renwneration and expenses One or more of the trustees has been paid expenses in the rrent or prior periods. 2024 Number Number Number of trustees paid expenses Total expenses reimbursed to trustees 23 7 Staff costs 2024 Salaries and wages Pension costs 50,216 592 44,615 506 50,808 45,121 No employee recetved emoluments in excess of£FiI.IMI. The average monthty number of full time equivalent employees during the year was as follows: 2025 Number 2024 Number Administrdtion 8 Investments . Listed Total Cost or revaluation At 29 February 2024 At 28 February 2025 Net book values At 28 February 2025 At 28 February 2024 Page 14
Abkylale Community Association Notes to the Attoufits 9 Debto 2025 2024 Trade debtors Other debtors Amounts owed by subsidiary undertakings Prepayments and accrued income 16,532 11,520 62,320 21,940 112,312 21,753 598 67,320 5,289 94,960 10 Creditt)rs: mourtrts falling due within one year 2024 Trade credÈtors 30,930 454 4,463 169 Other treditors Acuuals 4,784 36,168 4,025 8,657 Page 15
Abbeydale Community A%s(xiation Notes tott Ac¢ounts 11 Mo¥ent in lunds Iorni At29 (induding February other 2024 gainsllosses) Gross expended transfers At28 February 2025 ResiTiCted fundk. Restn'cted iM)me funds: ArtZDne GCC- Growing Our Communities Grant Build Back Better Grdnt Table Tennis Table Floodlights 86 7I87 83 17,8871 16,697 116.6971 Total 24,667 {24,5841 569 Unrestricted fund&. cer1 funds 87,971 195,825 1178,6281 17.1971 97,971 Designated funds: Designated Funds 17.410 7,197 24,607 Totol 17,410 7,197 24,607 Totsl funth 105,867 220,492 1203,2121 123,147 Purposes and restrictions in relation tothe funds: Restricted funds.. Artzone The Artzone fund represents grant income received from Gloucester Cty Council and Thrtving Communities to fund the Artzone project, which supports creatNe art courses for young people. The GCC Growin8 Our Communities grant supports projects and attivities that will make a posrti¥e difference to local communities. The &Fild Back Better Grnnt receNed from Gloucestershire County Council hel provide the bulk of funds to increase the height of the neeting around the artifiaal traininE Pitch. Funds received for a table tennis table Funds received to improve and replace fiClights GCC. Growing Our Communities Grdnt Build Back Better Grant Table Tennis Table Floodlights Iksignated funds: Designated Funds Designated funds relate to amounts set aside bythe Trustees forthe future replacement of the Astroturf pitch. Page 16
Notes to the Accounts 12 Analy%s of net assets een fuThb Ufft5tr1c Restrlrted funds funds Total Investrnents Net current assets 106,449 106,450 16,697 16,697 123,146 123,147 13 Reconci of net debt At29 February At28 February 2025 Cash Ilows Cash and cash equivalents 19,563 19,563 27,439 27,439 47,C2 47,002 Net debt 19,563 27,439 47,002 14 CommitmeTrts Annual commitments under non-cancellable operating leases are a5 follows.. 2025 lard and buildln 2024 land ar buildings 2024 Other Operating leases wtth expiry date: 2024 The pension cost charge to the charity amounted to: 592 15 Related party disdosures 2025 2024 Trnn5£Vrtions vith re1utedpoes Nome of relotedporty ACA Enterprises bmited Description of relotionship between theporties Description of trunsaction ond generol amounts involved b5idiary Rent Amountduefrom the relatedporty Page 17
Abbeydale C4xnmunityAssodatiL Detailed Statement ol financial AdMt*s lor the perio(t ended 28 Fe&uary 21Y25 d lunds 2025 lunds Total funds Total funds 2025 2025 2024 Income and endvrnts from: Donations and legacies Donations and gifts Govemment grants 1.321 1,321 24.667 25,988 1,089 4,038 5,127 24,667 24,667 1.321 Charitsble activities Rent of rooms Rent of sports facilits'es 122,533 71.971 194.504 122,533 71,971 194.504 91,339 64,489 155,828 Total irKome and 195,825 24,667 220.492 160,955 EMpen&rture on: Employee costs Salarieslwages Pension costs 50,216 592 50,216 592 44,615 Staff training 19 50,814 50,814 45,140 Premises costs Rate5 Light, heat and power Premises cleaning Premises repairs and maintenance 4,367 32,026 13,862 4,367 32.026 13,862 2,971 25,112 13,003 42.386 42,386 33,974 91641 92,641 75,060 Generdl administratNe costs, including depreciation and amortisation Bad debts Bank charges Floodlights Artifla1 training pitch General insurances GCC growing communities Artz(yne Software, IT support and related costs 1,153 1,153 16,697 7,887 17,702 1,112 16,697 7,887 17,702 15,618 670 2,419 2512 2,512 2,653 Stationery and printinB Subscriptions Sundry expenses Telephone, fax and broadband 2,831 2,831 2.834 3,973 1,501 57.594 1,481 2,156 3,973 1.501 33,010 1,265 30.214 24,584 Page 18
Abbeydale Community As50(iatK Detailed Ststement of Financial Adl Legal and professional costs Independent examination fees Accountancy and ly)okkeeping Other legal and professional costs 870 1,2C(I L2[1 2,876 363 363 2,163 2,163 3,746 Totsl of exPenrtUre ofott*r costs 178.628 24,584 203,212 154,160 ToLIl exwmlitu 178.628 24,584 203,212 154,160 Net gains on investments Net income 17,197 17,280 6.795 Net income beth other gainslllossesl Other Gains 17,197 17,280 6,795 Net movement In funds 17,197 83 17.2PJJ 6,795 Reconciliation of funds: Total funds brought foNard 105,381 105,867 99,072 Totsl funds carried fon¥ard 122,578 569 123,147 105,867 Page 19